Fair Value Please, page-377

@atomikrej there are multiple researcher/institutions out there that have developed a way to derive Mesenchymal Stem Cells from Induced Pluripotent Stem Cells - for research purposes, just like FujiFilm CDI's iCell Mesenchymal Stem Cells:
https://fujifilmcdi.com/products-services/icell-products/icell-mesenchymal-stem-cells/

We are however led to believe that the approach using mesenchymoangioblast (MCA), a precursor cell which was first identified by Igor Slukvin, developed at the University of Wisconsin-Madison and licensed to Cynata, is the ground breaking, and to-date the only economical approach to manufacture iPS derived MSCs at commercial scale - from one donor.

@JB1975 see below for more information:
"Modeling human somite development and fibrodysplasia ossificans progressiva with induced pluripotent stem cells."
https://www.ncbi.nlm.nih.gov/pubmed/30139810
Here you will see the iMSC reference, including references to previous research done:
"An mTOR Signaling Modulator Suppressed Heterotopic Ossification of Fibrodysplasia Ossificans Progressiva."
https://www.ncbi.nlm.nih.gov/pubmed/30392977
Also
"An mTOR Signaling Modulator Suppressed Heterotopic Ossification of Fibrodysplasia Ossificans Progressiva"
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6235670/
"Declaration of Interests
K. Hino and K. Horigome are employees of Sumitomo Dainippon Pharma Co. Ltd. M.I. and J.T. are supported by a research fund from Sumitomo Dainippon Pharma Co. Ltd. The other authors declare no competing interests."