Recognition of Non-Operating and Extraordinary Income and Losses
CellSeed Inc. (the filing company)
Tangible fixed assets held by the company (subject to impairment loss)
Receipt of interest on bank deposits, receipt of various subsidies and other support, payment of interest on bank borrowings, exercise of the 25th Series Stock Acquisition Rights, lapse of stock acquisition rights due to the retirement of eligible holders, and assessment of the recoverable amount based on future cash flows after impairment indicators were identified for tangible fixed assets.
Interest income: ¥4.379 million (non-operating income); subsidy and other support income: ¥2.700 million (non-operating income); interest expense: ¥1.245 million (non-operating expense); stock issuance costs: ¥7.667 million (non-operating expense); gain on reversal of stock acquisition rights: ¥2.114 million (extraordinary income); impairment loss: ¥74.773 million (extraordinary loss)
Nine-month period ended 30 September 2026 (1 January 2026 to 30 September 2026)
Reflected in the Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (non-consolidated) announced today
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating and Extraordinary Income and Losses |
| Subject Entity | CellSeed Inc. (the filing company) |
| Target Locations / Products | Tangible fixed assets held by the company (subject to impairment loss) |
| Cause | Receipt of interest on bank deposits, receipt of various subsidies and other support, payment of interest on bank borrowings, exercise of the 25th Series Stock Acquisition Rights, lapse of stock acquisition rights due to the retirement of eligible holders, and assessment of the recoverable amount based on future cash flows after impairment indicators were identified for tangible fixed assets. |
| Amount of Impact on Business Performance | Interest income: ¥4.379 million (non-operating income); subsidy and other support income: ¥2.700 million (non-operating income); interest expense: ¥1.245 million (non-operating expense); stock issuance costs: ¥7.667 million (non-operating expense); gain on reversal of stock acquisition rights: ¥2.114 million (extraordinary income); impairment loss: ¥74.773 million (extraordinary loss) |
| Accounting period in which recognized | Nine-month period ended 30 September 2026 (1 January 2026 to 30 September 2026) |
| Impact on Earnings Forecast | Reflected in the Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (non-consolidated) announced 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 company received interest on bank deposits and various subsidies, paid interest on bank borrowings, exercised the 25th Series Stock Acquisition Rights, and had stock acquisition rights lapse following the retirement of eligible holders. In addition, impairment indicators were identified for tangible fixed assets held by the company, and the recoverable amount based on future cash flows was assessed.