Notice Regarding the Recognition of Finance Income and Finance Costs
HEALIOS K.K. (filing company), its consolidated subsidiaries Saisei Bioventures, L.P. and Saisei Capital Ltd., and Akatsuki Therapeutics, which has received an investment from Saisei Bioventures, L.P.
Saisei Fund, Series 21 Stock Acquisition Rights, Series 22 Stock Acquisition Rights, Series 26 Stock Acquisition Rights and Series 27 Stock Acquisition Rights
Gains on the valuation of securities, amounts reclassified to the interests of external investors in the Saisei Fund, interest income, changes in the fair value of stock acquisition rights, and expenses related to the issuance of stock acquisition rights
Financial income of ¥326 million and financial expenses of ¥2,659 million. The main components were gains on the valuation of securities of ¥260 million, ¥48 million reclassified to the interests of external investors, interest income of ¥16 million, derivative valuation losses of ¥2,573 million, and stock acquisition rights issuance expenses of ¥71 million. The derivative valuation losses are non-cash profit or loss items.
Cumulative consolidated first-quarter period of the fiscal year ending December 2026 (1 January 2026 to 31 March 2026)
The disclosure states that readers should refer to the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS]” released today; the impact on the earnings forecast and details of any revisions are not disclosed
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of Finance Income and Finance Costs |
| Date of occurrence | From 1 January 2026 to 31 March 2026 (recognized during the cumulative consolidated first-quarter period of the fiscal year ending December 2026) |
| Subject Entity | HEALIOS K.K. (filing company), its consolidated subsidiaries Saisei Bioventures, L.P. and Saisei Capital Ltd., and Akatsuki Therapeutics, which has received an investment from Saisei Bioventures, L.P. |
| Target Locations / Products | Saisei Fund, Series 21 Stock Acquisition Rights, Series 22 Stock Acquisition Rights, Series 26 Stock Acquisition Rights and Series 27 Stock Acquisition Rights |
| Cause | Gains on the valuation of securities, amounts reclassified to the interests of external investors in the Saisei Fund, interest income, changes in the fair value of stock acquisition rights, and expenses related to the issuance of stock acquisition rights |
| Amount of Impact on Business Performance | Financial income of ¥326 million and financial expenses of ¥2,659 million. The main components were gains on the valuation of securities of ¥260 million, ¥48 million reclassified to the interests of external investors, interest income of ¥16 million, derivative valuation losses of ¥2,573 million, and stock acquisition rights issuance expenses of ¥71 million. The derivative valuation losses are non-cash profit or loss items. |
| Accounting period in which recognized | Cumulative consolidated first-quarter period of the fiscal year ending December 2026 (1 January 2026 to 31 March 2026) |
| Impact on Earnings Forecast | The disclosure states that readers should refer to the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS]” released today; the impact on the earnings forecast and details of any revisions are not disclosed |
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.Financial income comprised gains on the valuation of securities, amounts reclassified to the interests of external investors in the Saisei Fund, and interest income. Financial expenses comprised derivative valuation losses arising from changes in the fair value of the Series 21, Series 22, Series 26 and Series 27 Stock Acquisition Rights, and expenses related to the issuance of stock acquisition rights.