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Occurring Fact219AHeartseed Inc.Pharmaceuticals

Notice Regarding the Recognition of Non-operating Income

During the interim accounting period of the fiscal year ending December 2026, the Company recognized non-operating income of 69,833 thousand yen, including subsidy income and foreign exchange gains. The earnings forecast for the fiscal year ending December 2026 remains unchanged following this recognition.

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Improvement
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69833
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Definitive
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Notice Regarding the Recognition of Non-operating Income

Subject Entity

The Company (Heartseed Inc.)

Target Locations / Products

A subsidy program selected under the Japan Agency for Medical Research and Development (AMED)'s "Basic Technology Development Project for the Industrialization of Regenerative Medicine and Gene Therapy," and foreign-currency-denominated assets

OccurrenceDuring the interim accounting period from 1 January 2026 to 30 June 2026
This disclosure08/14/2026
Cause

Finalization of the subsidy, revaluation of foreign-currency-denominated assets, and other factors

Amount of Impact on Business Performance

Total of 69,833 thousand yen (non-operating income), comprising subsidy income of 52,000 thousand yen, foreign exchange gains of 12,747 thousand yen, and other items

Accounting period in which recognized

Interim accounting period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)

Impact on Earnings Forecast

There is no change to the earnings forecast announced on 15 May 2026

Event that occurred
ItemDetails
Event nameNotice Regarding the Recognition of Non-operating Income
Date of occurrenceDuring the interim accounting period from 1 January 2026 to 30 June 2026
Subject EntityThe Company (Heartseed Inc.)
Target Locations / ProductsA subsidy program selected under the Japan Agency for Medical Research and Development (AMED)'s "Basic Technology Development Project for the Industrialization of Regenerative Medicine and Gene Therapy," and foreign-currency-denominated assets
CauseFinalization of the subsidy, revaluation of foreign-currency-denominated assets, and other factors
Amount of Impact on Business PerformanceTotal of 69,833 thousand yen (non-operating income), comprising subsidy income of 52,000 thousand yen, foreign exchange gains of 12,747 thousand yen, and other items
Accounting period in which recognizedInterim accounting period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)
Impact on Earnings ForecastThere is no change to the earnings forecast announced on 15 May 2026
Items this document does not state (17)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changeOutlookPlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

This resulted from subsidy income of 52,000 thousand yen following the finalization of a subsidy under an AMED subsidy program, foreign exchange gains of 12,747 thousand yen arising from the revaluation of foreign-currency-denominated assets, and other items.

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Notice Regarding the Recognition of Non-operating Income | Heartseed Inc. (219A) timely disclosure | Komori