Recognition of Non-Operating Income, Non-Operating Expenses and Adjustments to Income Taxes
Transactions relating to SanBio Company Limited and its consolidated subsidiaries
Time deposits, foreign-currency loans to consolidated subsidiaries and related receivables, the commitment line agreement, and Series 1 Unsecured Convertible Bonds with Stock Acquisition Rights
Fluctuations in foreign exchange rates, interest income from the management of time deposits and foreign-currency loans, fees under the commitment line agreement and other items, interest on bonds issued, and the recognition of deferred tax liabilities relating to foreign-currency loans and related receivables
Non-operating income (foreign exchange gains): ¥185 million; non-operating income (interest income): ¥22 million; non-operating expenses (financing costs): ¥11 million; non-operating expenses (interest on bonds): ¥16 million; adjustments to income taxes: ¥58 million. The foreign currency translation adjustment of negative ¥142 million is treated as an adjustment item in other comprehensive income.
Second quarter of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026). Financing costs cover the cumulative second-quarter period. For interest on bonds, the main text states "1 February 2025 to 31 July 2026."
The document states that readers should refer to the "Second-Quarter Financial Results Summary for the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)" published today, but it contains no information on whether the earnings forecast was revised or on the revised figures.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income, Non-Operating Expenses and Adjustments to Income Taxes |
| Date of occurrence | 1 February 2026 to 31 July 2026 (the recognition period for the second quarter of the fiscal year ending January 2027; not a specific date) |
| Subject Entity | Transactions relating to SanBio Company Limited and its consolidated subsidiaries |
| Target Locations / Products | Time deposits, foreign-currency loans to consolidated subsidiaries and related receivables, the commitment line agreement, and Series 1 Unsecured Convertible Bonds with Stock Acquisition Rights |
| Cause | Fluctuations in foreign exchange rates, interest income from the management of time deposits and foreign-currency loans, fees under the commitment line agreement and other items, interest on bonds issued, and the recognition of deferred tax liabilities relating to foreign-currency loans and related receivables |
| Amount of Impact on Business Performance | Non-operating income (foreign exchange gains): ¥185 million; non-operating income (interest income): ¥22 million; non-operating expenses (financing costs): ¥11 million; non-operating expenses (interest on bonds): ¥16 million; adjustments to income taxes: ¥58 million. The foreign currency translation adjustment of negative ¥142 million is treated as an adjustment item in other comprehensive income. |
| Accounting period in which recognized | Second quarter of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026). Financing costs cover the cumulative second-quarter period. For interest on bonds, the main text states "1 February 2025 to 31 July 2026." |
| Impact on Earnings Forecast | The document states that readers should refer to the "Second-Quarter Financial Results Summary for the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)" published today, but it contains no information on whether the earnings forecast was revised or on the revised figures. |
Items this document does not state (17)
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.These resulted from fluctuations in foreign exchange rates, interest income from the management of time deposits and foreign-currency loans, fees under the commitment line agreement and other items, interest on bonds issued, and the recognition of deferred tax liabilities relating to foreign-currency loans and other items.