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\u20132,296 million yen. Detailed impacts are referenced in the IFRS-based financial summary for the second quarter of 2026.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4593","jir_company_name":"Helios","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4593-20260812-02.pdf","jir_short_summary":"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\u20132,296 million yen. Detailed impacts are referenced in the IFRS-based financial summary for the second quarter of 2026.","jir_summary":"### Performance overview\nFor 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.\n\n### Notes and impacts\nThere 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.","jir_financial_highlights":"Financial income: 1,111 \u767e\u4e07\u5186 (Increase during the cumulative second quarter period)\nSecurities fair value gains: 1,079 \u767e\u4e07\u5186 (Main factor within components)\nInterest income: 30 \u767e\u4e07\u5186 (Factor within components)\nFinancial expenses: 985 \u767e\u4e07\u5186 (Decrease during the cumulative second quarter period)\nDerivative valuation losses: 277 \u767e\u4e07\u5186 (One of the contributing factors)\nShare option issuance costs: 71 \u767e\u4e07\u5186 (Component)\nBond interest: 16 \u767e\u4e07\u5186 (Component)\nInterest paid: 14 \u767e\u4e07\u5186 (Component)","jir_category":"","jir_hashtags":"#Helios, #FinancialIncome, #IFRS, #InterimFinancialStatementIRNews, #InterimPeriod","jir_key_figures":"Financial income: 1,111 \u767e\u4e07\u5186\nFinancial expenses: 985 \u767e\u4e07\u5186\nSecurities fair value gains: 1,079 \u767e\u4e07\u5186\nDerivative valuation losses: 277 \u767e\u4e07\u5186\nSaisei Fund-related transfer of gains and losses: 607 \u767e\u4e07\u5186","jir_meta_title":"\u3010Helios\u3011Notice on the Accounting of Financial Income and Expenses | FY2026 Interim","jir_meta_description":"Discloses the breakdown of financial income of 1,111 million yen and financial expenses of 985 million yen for Helios in the second quarter of the 2026 fiscal year (period: 2026\/1\/1\u20136\/30). Key components include securities fair value gains of 1,079 million yen and derivative valuation losses of 277 million yen, among others. See the IFRS-based non-cash items in the supplementary IFRS financial statements for details.","jir_og_title":"Helios | Notice on the Accounting of Financial Income and Expenses (FY2026 June Quarter)","jir_og_description":"Discloses the breakdown of financial income of 1,111 million yen and financial expenses of 985 million yen for Helios in the interim period of 2026. Details including IFRS non-cash gains and losses are in the financial statements.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57247,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-102479","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n