Notice Regarding the Recognition of Non-operating Income and Expenses
Oncolys BioPharma Inc. (the filing company)
Foreign exchange gains arising from the revaluation of foreign-currency-denominated assets, interest income, interest expense, amortization of restricted stock compensation, and other items
During the cumulative second-quarter period of the fiscal year ending December 2026, the Company recognized ¥20 million in non-operating income and ¥13 million in non-operating expenses. Non-operating income included a ¥17 million foreign exchange gain and ¥3 million in interest income, among other items, while non-operating expenses included ¥8 million in interest expense and ¥2 million in amortization of restricted stock compensation, among other items. From 1 April 2026 to 30 June 2026, the Company recognized ¥8 million each in non-operating income and non-operating expenses.
The cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026–30 June 2026) and the second quarter (1 April 2026–30 June 2026)
The impact on financial results of recognizing the above non-operating income and non-operating expenses is as stated in the “Summary of Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-Consolidated)” announced on 7 August 2026.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of Non-operating Income and Expenses |
| Date of occurrence | 1 January 2026–30 June 2026 (cumulative second-quarter period); 1 April 2026–30 June 2026 (second quarter) |
| Subject Entity | Oncolys BioPharma Inc. (the filing company) |
| Cause | Foreign exchange gains arising from the revaluation of foreign-currency-denominated assets, interest income, interest expense, amortization of restricted stock compensation, and other items |
| Amount of Impact on Business Performance | During the cumulative second-quarter period of the fiscal year ending December 2026, the Company recognized ¥20 million in non-operating income and ¥13 million in non-operating expenses. Non-operating income included a ¥17 million foreign exchange gain and ¥3 million in interest income, among other items, while non-operating expenses included ¥8 million in interest expense and ¥2 million in amortization of restricted stock compensation, among other items. From 1 April 2026 to 30 June 2026, the Company recognized ¥8 million each in non-operating income and non-operating expenses. |
| Accounting period in which recognized | The cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026–30 June 2026) and the second quarter (1 April 2026–30 June 2026) |
| Impact on Earnings Forecast | The impact on financial results of recognizing the above non-operating income and non-operating expenses is as stated in the “Summary of Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-Consolidated)” announced on 7 August 2026. |
Items this document does not state (18)
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.Non-operating income consisted mainly of a ¥17 million foreign exchange gain arising from the revaluation of foreign-currency-denominated assets and ¥3 million in interest income. Non-operating expenses consisted mainly of ¥8 million in interest expense and ¥2 million in amortization of restricted stock compensation.