Approval by the Board of Directors to relocate the head office. It is anticipated that, for the fiscal year ending October 2026, a special loss related to the head office relocation will be recorded (fixed asset impairment loss of 249 million yen, provision for office relocation costs of 40 million yen, total 290 million yen). 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It is anticipated that, for the fiscal year ending October 2026, a special loss related to the head office relocation will be recorded (fixed asset impairment loss of 249 million yen, provision for office relocation costs of 40 million yen, total 290 million yen). See the revised earnings guidance for details.","jir_summary":"### Background and Relocation\nThe head office relocation is a decision prompted by the expiration of the current office building\u2019s at-will lease in February 2028. Details of the relocation site will be disclosed after lease negotiations are concluded. The relocation is positioned as part of strategic organizational management, and its impact on future performance will be determined at the time of new information disclosure.\n\n### Financial Impact and Disclosure\nIt is expected that 290 million yen will be recorded as a special loss in the fiscal year ending October 2026 due to the head office relocation. The breakdown is 249 million yen for fixed asset impairment and 40 million yen for the provision for office relocation costs. If any other impacts are deemed to affect future performance, they will be disclosed promptly.","jir_financial_highlights":"Amount of special loss to be recorded for head office relocation: 290\u767e\u4e07\u5186 (recording expected)\nImpairment loss (fixed assets): 249\u767e\u4e07\u5186 (breakdown disclosed)\nProvision for office relocation costs: 40\u767e\u4e07\u5186 (breakdown disclosed)","jir_category":"","jir_hashtags":"#Cellsource, #DisclosureUpdate, #BusinessRestructuringRelocation","jir_key_figures":"Amount of special loss related to head office relocation: 290\u767e\u4e07\u5186\nFixed asset impairment loss: 249\u767e\u4e07\u5186\nProvision for office relocation costs: 40\u767e\u4e07\u5186","jir_meta_title":"\u3010Cellsource\u3011Head Office Relocation and Expected Special Loss Recording | FY2026 October Period","jir_meta_description":"Cellsource has resolved to relocate its head office and announced an expected recording of special losses of 290 million yen for the fiscal year ending October 2026, consisting of 249 million yen in impairment and 40 million yen in the provision. Details will be disclosed together with earnings guidance revisions.","jir_og_title":"\u3010Cellsource\u3011Head Office Relocation and Expected Special Loss Recording","jir_og_description":"Cellsource has resolved to relocate its head office and expects to record special losses. The breakdown includes 249 million yen of impairment and 40 million yen of the provision. Future earnings guidance revision information will also be disclosed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59237,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-111530","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n