Recognition of Non-Operating and Extraordinary Income and Losses
CellSeed Inc. (the filing company)
Bank deposits, bank borrowings, the 25th Series of Share Acquisition Rights, and tangible fixed assets held by the Company
Receipt of interest on bank deposits, receipt of various subsidies and other payments, payment of interest on bank borrowings, exercise of the 25th Series of Share Acquisition Rights, and forfeiture of share acquisition rights due to the retirement of eligible recipients and other reasons. The Company determined that there were indications of impairment in its tangible fixed assets after carefully considering their recoverable amount based on future cash flows.
Interest received: ¥1,500 thousand (non-operating income); support payment income: ¥1,200 thousand (non-operating income); interest paid: ¥841 thousand (non-operating expense); share issuance costs: ¥7,382 thousand (non-operating expense); gain on reversal of share acquisition rights: ¥264 thousand (extraordinary income); impairment loss: ¥33,515 thousand (extraordinary loss)
Second quarter (interim period) of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)
This has been reflected in the “Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)” released today.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating and Extraordinary Income and Losses |
| Subject Entity | CellSeed Inc. (the filing company) |
| Target Locations / Products | Bank deposits, bank borrowings, the 25th Series of Share Acquisition Rights, and tangible fixed assets held by the Company |
| Cause | Receipt of interest on bank deposits, receipt of various subsidies and other payments, payment of interest on bank borrowings, exercise of the 25th Series of Share Acquisition Rights, and forfeiture of share acquisition rights due to the retirement of eligible recipients and other reasons. The Company determined that there were indications of impairment in its tangible fixed assets after carefully considering their recoverable amount based on future cash flows. |
| Amount of Impact on Business Performance | Interest received: ¥1,500 thousand (non-operating income); support payment income: ¥1,200 thousand (non-operating income); interest paid: ¥841 thousand (non-operating expense); share issuance costs: ¥7,382 thousand (non-operating expense); gain on reversal of share acquisition rights: ¥264 thousand (extraordinary income); impairment loss: ¥33,515 thousand (extraordinary loss) |
| Accounting period in which recognized | Second quarter (interim period) of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026) |
| Outlook | This has been reflected in the “Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)” released today. |
Items this document does not state (18)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The reasons were the receipt of interest on bank deposits, receipt of various subsidies and other payments, payment of interest on bank borrowings, exercise of the 25th Series of Share Acquisition Rights, and forfeiture of share acquisition rights due to the retirement of eligible recipients and other reasons. Regarding the impairment loss, the Company determined that there were indications of impairment in its tangible fixed assets and recognized the loss after considering their recoverable amount based on future cash flows.