Recognition of Financial Income and Financial Expenses
The filing company (HEALIOS K.K.) and its consolidated subsidiaries Saisei Bioventures, L.P., Saisei Capital Ltd., and 株式会社Akatsuki Therapeutics
21st Stock Acquisition Rights, 22nd Stock Acquisition Rights, 26th Stock Acquisition Rights, 27th Stock Acquisition Rights, and the Saisei Fund
Gains on valuation of securities, interest income, losses on valuation of derivatives arising from changes in the fair value of the stock acquisition rights issued by the company, and amounts transferred to profit or loss attributable to external investors' interests in the Saisei Fund, among other items
Financial income of ¥1,275 million and financial expenses of ¥1,541 million. The main components of financial income were gains on valuation of securities of ¥1,223 million and interest income of ¥52 million. The main components of financial expenses were losses on valuation of derivatives of ¥763 million, amounts transferred to profit or loss attributable to external investors' interests in the Saisei Fund of ¥655 million, expenses related to the issuance of stock acquisition rights of ¥71 million, interest paid of ¥27 million, and interest on bonds of ¥24 million
Cumulative third-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 September 2026)
See the “Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 under IFRS,” announced today
| Item | Details |
|---|---|
| Event name | Recognition of Financial Income and Financial Expenses |
| Date of occurrence | From 1 July 2026 to 30 September 2026 (the third-quarter consolidated accounting period) |
| Subject Entity | The filing company (HEALIOS K.K.) and its consolidated subsidiaries Saisei Bioventures, L.P., Saisei Capital Ltd., and 株式会社Akatsuki Therapeutics |
| Target Locations / Products | 21st Stock Acquisition Rights, 22nd Stock Acquisition Rights, 26th Stock Acquisition Rights, 27th Stock Acquisition Rights, and the Saisei Fund |
| Cause | Gains on valuation of securities, interest income, losses on valuation of derivatives arising from changes in the fair value of the stock acquisition rights issued by the company, and amounts transferred to profit or loss attributable to external investors' interests in the Saisei Fund, among other items |
| Amount of Impact on Business Performance | Financial income of ¥1,275 million and financial expenses of ¥1,541 million. The main components of financial income were gains on valuation of securities of ¥1,223 million and interest income of ¥52 million. The main components of financial expenses were losses on valuation of derivatives of ¥763 million, amounts transferred to profit or loss attributable to external investors' interests in the Saisei Fund of ¥655 million, expenses related to the issuance of stock acquisition rights of ¥71 million, interest paid of ¥27 million, and interest on bonds of ¥24 million |
| Accounting period in which recognized | Cumulative third-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 September 2026) |
| Impact on Earnings Forecast | See the “Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 under IFRS,” announced today |
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.The company recorded gains on valuation of securities and interest income, changes in the fair value of the stock acquisition rights issued by the company, and amounts transferred to profit or loss attributable to external investors' interests in the Saisei Fund, among other items.