{"id":102488,"date":"2026-08-12T16:50:57","date_gmt":"2026-08-12T07:50:57","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4890-20260812-02_wp_financial_summary\/"},"modified":"2026-08-12T16:50:57","modified_gmt":"2026-08-12T07:50:57","slug":"4890-20260812-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4890\/ir\/4890-20260812-02_wp_financial_summary\/","title":{"rendered":"Notice Regarding the Recording of External Revenue (Grant Income)"},"content":{"rendered":"<p>Notice regarding the recording of grant income related to research and development support. There may be confirmations or corrections about the treatment of external revenue within the period.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4890","jir_company_name":"Tsubo Lab Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4890-20260812-02.pdf","jir_short_summary":"Notice regarding the recording of grant income related to research and development support. There may be confirmations or corrections about the treatment of external revenue within the period.","jir_summary":"### Section heading\nThis notice aims to review the recording of external revenue (grant income) and to correct\/supplement the disclosure policy. The body does not specify concrete figures for the timing or accounting treatment of grant income, and both amounts and timing are largely unknown. Because there is a possibility of disclosure correction\/deferral, investors should monitor future disclosure schedules and the scope of impact.\n\n### Section 2 heading\nThe company will reconfirm its internal accounting policy for grant income treatment, standardizing the scope, recognition timing, and disclosure expressions. As a future development, specific figures and the effective date of any new accounting treatment are expected to be disclosed. Investors should continue to review the latest disclosure materials and notes in the financial statements.","jir_financial_highlights":"Revenue: Unknown (Unknown)\nOperating income: Unknown (Unknown)","jir_category":"","jir_hashtags":"#TsuboLab related information, #DisclosuresUpdate","jir_key_figures":"Key figure 1: Unknown\nKey figure 2: Unknown\nKey figure 3: Unknown","jir_meta_title":"\u3010Tsubo Lab\u3011Notice Regarding Recording of External Revenue\uff5cUnknown","jir_meta_description":"This notice from Tsubo Lab pertains to the recording of external revenue (grant income). Amounts and dates are unknown, so please await official disclosures.","jir_og_title":"Tsubo Lab\uff5cNotice Regarding Recording of External Revenue","jir_og_description":"Tsubo Lab announces an update on disclosures regarding external revenue. Amounts and dates are unsettled, so please watch for further disclosures.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":0,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-102488","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding the Recording of External Revenue (Grant Income) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-4890\/ir\/4890-20260812-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4890\/ir\/4890-20260812-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4890\/ir\/4890-20260812-02_wp_financial_summary\/\",\"name\":\"Notice Regarding the Recording of External Revenue (Grant Income) - 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