Healios K.K.
Notice on the Accounting of Financial income and Financial expenses
For the cumulative second quarter of the 2026 fiscal year, financial income was 1,111 million yen and financial expenses were 985 million yen, with notable components including fair value gains on securities of 1,079 million yen, interest income of 30 million yen, and derivative valuation losses of 277–2,296 million yen. Detailed impacts are referenced in the IFRS-based financial summary for the second quarter of 2026.
Key Figures
- Financial income: 1,111 百万円
- Financial expenses: 985 百万円
- Securities fair value gains: 1,079 百万円
- Derivative valuation losses: 277 百万円
- Saisei Fund-related transfer of gains and losses: 607 百万円
AI要約
Performance overview
For the cumulative second quarter of the 2026 fiscal year, financial income amounted to 1,111 million yen, with main components being securities fair value gains of 1,079 million yen and interest income of 30 million yen. Conversely, financial expenses totaled 985 million yen, including derivative valuation losses of 277 million yen, share option issuance costs of 71 million yen, bond interest of 16 million yen, and interest paid of 14 million yen.
Notes and impacts
There are impacts including a 607 million yen transfer of gains and losses to external investors related to the Saisei Fund, and derivative valuation losses. These include IFRS-based non-cash items. Details of these impacts are disclosed in the IFRS-based interim financial statements (consolidated) for the second quarter of 2026.
Helios
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