(Change in Disclosure) Change to the Use of Proceeds and Scheduled Expenditure Timing for the Issuance of Stock Acquisition Rights by Third-Party Allotment

Overview of Change in Use of Proceeds

The company has revised the disclosed use of proceeds for the issuance of stock acquisition rights by third-party allotment previously announced in December 2025 and March 2026. The total fund amount remains unchanged at 1,849 million yen; however, (i) the allocation and timing for development expenses for regenerative medicine products and (ii) the allocation and timing for technology and clinical research expenses related to specific cell-processed products have been changed, and (iv) head office working capital will continue to be allocated over the period from December 2025 to December 2026. Unallocated amounts continue to be managed.

Impact on Shareholders and Future Outlook

This change reflects a reallocation of funds accompanying a review of R&D policy and a focus on clinical application areas. It is stated that there is no immediate impact on the fiscal results, and reflection in earnings guidance for fiscal years from 2027 onward will be considered in future disclosed earnings forecasts. The company will promptly disclose any new relevant information as it arises.