IFRS Consolidated Financial Results for the 2026 Fiscal Year Ending December 2026 – Second Quarter (Interim) Financial Summary

Overview of Performance

Helios's interim period for the year ending December 2026 recorded net sales of 15 million yen at a low level, with an operating loss of 2,404 million yen and a net loss attributable to owners of the parent of 2,286 million yen. Compared with the same period of the previous year, sales declined sharply while R&D expenses increased. The dividend forecast is not disclosed at this time, and disclosure will continue through the earnings materials and an investor briefing. The financial position includes cash and cash equivalents of 9,074 million yen, and capital structure has improved due to new share issuances, though material uncertainty remains regarding the continuation as a going concern. In the future, management will pursue fundraising and cost control aligned with growth opportunities from UDC and cultured supernatant sales and ARDs-related drug development progress.

Outlook and Strategy

Forecast for the year ending December 2026 has not been disclosed. The company will focus on securing stable revenue sources ( UD C / iPS cell stock provision / cultured supernatant sales), and advance preparations for domestic regulatory approval of ARDs therapies. By combining pipeline partnership development, cost reductions, and fundraising, the company aims to strengthen its financial foundation and stabilize its business over the long term.