For the cumulative third quarter of the fiscal year ending October 2026, an income tax adjustment (loss) of 38 million yen is recorded. As a result, quarterly net income increases. 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As a result, quarterly net income increases. A write-down of deferred tax assets occurred due to a reduction in carried-forward losses.","jir_summary":"### Overview of Results\nDue to higher-than-expected sales in the high-priority segment of contract manufacturing services, quarterly net income increased. In addition, reductions in selling, general, and administrative expenses through business selection and concentration contributed. Consequently, carried-forward losses decreased, leading to a write-down of deferred tax assets and recording an income tax adjustment (loss) of 38 million yen. The above impact is reflected in the publicly disclosed Financial Summary for the third quarter of the fiscal year ending October 2026 (Japanese accounting standards, unaudited).\n\n### Impact on shareholders and outlook\nThe recording of the income tax adjustment (loss) affects net income in the short term, but details on the full-year outlook and segment-specific impact are expected to be disclosed separately in the current fiscal year earnings report. The key point to monitor is whether the sales resilience and cost-reduction effects continue.","jir_financial_highlights":"Income tax adjustment (loss): 38 \u767e\u4e07\u5186\nQuarterly net income: Unknown (Increase)","jir_category":"","jir_hashtags":"#CellsourceCorporationIRAnalysis, #KeyPointsOfFinancialInformation","jir_key_figures":"Income tax adjustment (loss): 38 \u767e\u4e07\u5186\nQuarterly net income: Unknown (Increase)\nPeriod: Cumulative third quarter of the fiscal year ending October 2026 (November 1, 2025\u2013July 31, 2026)","jir_meta_title":"\u3010Cellsource Corporation\u3011Notice of Recording Income Tax Adjustment | Third Quarter of the Fiscal Year Ending October 2026","jir_meta_description":"Cellsource records income tax adjustment (loss) of 38 million yen for the cumulative third quarter of the fiscal year ending October 2026. Announces impact on quarterly net income and reduction of carried-forward losses. Please review the earnings summary for details.","jir_og_title":"Cellsource: Notice of Recording Income Tax Adjustment","jir_og_description":"Cellsource records income tax adjustment (loss) of 38 million yen for the cumulative third quarter. Revenue mainly from contract manufacturing services exceeded expectations, aided by cost reductions.","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":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-111532","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n