Recognition of Financial Income and Financial Expenses
HEALIOS K.K. (consolidated). The related entities listed are Saisei Bioventures, L.P., Saisei Capital Ltd. and Akatsuki Therapeutics Co., Ltd.
Saisei Fund, the 21st, 22nd, 26th and 27th Stock Acquisition Rights
Financial income consisted of gains on the valuation of securities, interest income and other items. Financial expenses consisted of amounts transferred to the interests of external investors in the Saisei Fund, losses on the valuation of derivatives, costs of issuing stock acquisition rights, interest on bonds, interest expenses and other items.
Financial income of ¥1,111 million and financial expenses of ¥985 million (recognized as financial income and financial expenses)
Cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)
| Item | Details |
|---|---|
| Event name | Recognition of Financial Income and Financial Expenses |
| Date of occurrence | 1 April 2026 to 30 June 2026 (the second-quarter consolidated accounting period) |
| Subject Entity | HEALIOS K.K. (consolidated). The related entities listed are Saisei Bioventures, L.P., Saisei Capital Ltd. and Akatsuki Therapeutics Co., Ltd. |
| Target Locations / Products | Saisei Fund, the 21st, 22nd, 26th and 27th Stock Acquisition Rights |
| Cause | Financial income consisted of gains on the valuation of securities, interest income and other items. Financial expenses consisted of amounts transferred to the interests of external investors in the Saisei Fund, losses on the valuation of derivatives, costs of issuing stock acquisition rights, interest on bonds, interest expenses and other items. |
| Amount of Impact on Business Performance | Financial income of ¥1,111 million and financial expenses of ¥985 million (recognized as financial income and financial expenses) |
| Accounting period in which recognized | Cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 June 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.Financial income resulted from gains on the valuation of securities of ¥819 million, interest income of ¥14 million and other items. Financial expenses resulted from ¥607 million transferred to the interests of external investors in the Saisei Fund, a ¥2,296 million decrease in derivative valuation losses and other items.