CellSource will transition to non-consolidated accounting beginning from the third quarter of FY2026 (October 2025 quarter), recording a special profit of 65 million yen related to absorption merger. The forecast for FY2026 individual sales is 3,320 million yen, with a net loss of \u25b3107 million yen.<\/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,"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":"4880","jir_company_name":"\u30bb\u30eb\u30bd\u30fc\u30b9\u682a\u5f0f\u4f1a\u793e","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-07-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/4880-20260729-01.pdf","jir_short_summary":"CellSource will transition to non-consolidated accounting beginning from the third quarter of FY2026 (October 2025 quarter), recording a special profit of 65 million yen related to absorption merger. The forecast for FY2026 individual sales is 3,320 million yen, with a net loss of \u25b3107 million yen.","jir_summary":"### Financial Results Overview\nCellSource merged with Hybrid Medical Inc. on July 1, 2026, resulting in no consolidated subsidiaries, and transitioned to non-consolidated financial statements from the third quarter of FY2026. During this transition, a special profit of 65 million yen related to absorption merger extinguishment gains was recognized. The FY2026 individual earnings forecast projects sales of 3,320 million yen, operating loss of \u25b3221 million yen, ordinary loss of \u25b3210 million yen, and net loss of \u25b3107 million yen.\n\n### Future Outlook and Impact on Shareholders\nThe FY2026 earnings forecast reflects the transition to non-consolidated financial statements and the impact of the merger, with a projected net loss. The outlook is currently under detailed review and may be revised. Investors should pay attention to the structural changes caused by non-consolidation and the merger.","jir_financial_highlights":"Sales: 3,320 million yen (YoY not available)\nOperating Income: \u25b3221 million yen (YoY not available)\nNet Income: \u25b3107 million yen (YoY not available)","jir_category":"","jir_hashtags":"#CellSource, #FinancialResults, #JapanStocks","jir_key_figures":"Sales: 3,320 million yen (FY2026 individual forecast)\nNet income: \u25b3107 million yen (FY2026 individual forecast)\nAbsorption merger extinguishment gains: 65 million yen","jir_meta_title":"\u3010CellSource\u3011FY2026 Earnings Forecast and Transition to Non-Consolidated Financial Statements | July 2026","jir_meta_description":"CellSource will transition to non-consolidated financial statements from the third quarter of FY2026 and has announced special gains related to merger and earnings forecasts for the period. Detailed information explained.","jir_og_title":"CellSource FY2026 Earnings Forecast and Transition to Non-Consolidated Financial Statements | July 2026","jir_og_description":"CellSource announced transition to non-consolidated financial statements from FY2026 Q3 and revealed special gains related to merger as well as its earnings forecast for the period. Detailed explanation provided.","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-89541","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n