During the cumulative third quarter period of the fiscal year ending December 2026, CellSeed Inc. recorded interest income and received subsidy income as non-operating income, interest expense and issuance costs related to exercise of stock acquisition rights as non-operating expenses. As extraordinary items, gain on reversion of stock acquisition rights was recorded as an extraordinary gain, and impairment loss on tangible fixed assets was recorded as an extraordinary loss. These items will be reflected in the financial summary (non-consolidated).<\/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":"7776","jir_company_name":"CellSeed Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7776-20261113-02.pdf","jir_short_summary":"During the cumulative third quarter period of the fiscal year ending December 2026, CellSeed Inc. recorded interest income and received subsidy income as non-operating income, interest expense and issuance costs related to exercise of stock acquisition rights as non-operating expenses. As extraordinary items, gain on reversion of stock acquisition rights was recorded as an extraordinary gain, and impairment loss on tangible fixed assets was recorded as an extraordinary loss. These items will be reflected in the financial summary (non-consolidated).","jir_summary":"### Key Points of the News\nIn the cumulative third quarter period of the current fiscal year, non-operating income\/expenses and extraordinary gains\/losses were recorded. The company disclosed income such as interest and subsidies, borrowing interest and costs related to exercise of stock acquisition rights, gains from reversion of rights of retirees, and impairment losses on fixed assets. These items will be reflected in the Company\u2019s non-consolidated financial summary for the third quarter of the fiscal year ending December 2026.\n\n### Future Impact and Notes\nSince non-operating and extraordinary items can affect performance, it is necessary to pay close attention to the contents of the published financial summary. The impairment was based on a careful assessment of the recoverable amount of future cash flows and may affect future cash flow projections.","jir_financial_highlights":"Non-operating Income: Interest income 4,379 thousand yen, Subsidy income received 2,700 thousand yen (Unknown)\nNon-operating Expenses: Interest expense 1,245 thousand yen, Stock issuance costs 7,667 thousand yen (Unknown)\nExtraordinary Gain: Gain on reversion of stock acquisition rights 2,114 thousand yen (Unknown)\nExtraordinary Loss: Impairment loss on fixed assets 74,773 thousand yen (Unknown)","jir_category":"","jir_hashtags":"#CellSeed, #IRDisclosure, #NonOperatingIncomeLoss","jir_key_figures":"Interest income: 4,379 thousand yen\nSubsidy income received: 2,700 thousand yen\nInterest expense: 1,245 thousand yen\nStock issuance costs: 7,667 thousand yen\nGain on reversion of stock acquisition rights: 2,114 thousand yen\nImpairment loss on fixed assets: 74,773 thousand yen","jir_meta_title":"CellSeed Inc. \u2014 Notice on Recording of Non-Operating Income\/Expenses and Extraordinary Gains\/Losses | Q3 FY2026","jir_meta_description":"CellSeed Inc. disclosed non-operating income\/expenses and extraordinary gains\/losses for the cumulative third quarter of FY2026, including interest income, subsidy income, borrowing interest, costs related to stock acquisition rights, and impairment losses. These items will be reflected in the financial summary.","jir_og_title":"CellSeed Inc. Announces Recording of Non-Operating Income\/Expenses and Extraordinary Items","jir_og_description":"CellSeed Inc. disclosed non-operating income and expenses and extraordinary gains and losses up to the third quarter, including costs related to stock acquisition rights and impairment losses.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":59075,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153375","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n