Notice
2026/11/11
SHIONOGI & CO., LTD. hereby announced the following corrections to its “Consolidated Financial Results for the Second Quarter of Fiscal Year 2026 (IFRS)” disclosed on October 29, 2026. As numerical data (XBRL) has also been corrected, the corrected numerical data is also sent.
1. Reason for corrections
Due to errors in part of the content stated on the attachment of the above-mentioned disclosure material released, “1. Overview of Operating Results and Financial Position (3) Cash Flows for the Second Quarter of the Fiscal Year Ending March 31, 2027” and “2. Consolidated Financial Statements and Notes (4) Consolidated statement of cash flows”, we hereby issue these corrections.
These corrections were made due to errors identified in the calculation process of “Dividends received from entities accounted for using equity method,” which has been separately presented since the second quarter of the fiscal year ending March 31, 2027. Accordingly, the related items have been corrected.
2. Details of corrections
The corrected items are underlined.
（Before correction）
1. Overview of Operating Results and Financial Position
(3) Cash Flows for the Second Quarter of the Fiscal Year Ending March 31, 2027
Net cash provided by operating activities during the six months ended September 30, 2026 was 142,166 million yen, an increase of 50,675 million yen year on year, due to increases in profit before tax, and depreciation and amortization.
Net cash used in investing activities was 434,663 million yen, an increase of 231,675 million yen year on year, mainly due to payments for acquisition of businesses in connection with the acquisition of the edaravone business from Tanabe Pharma.
Net cash used in financing activities was 35,431 million yen, an increase of 5,071 million yen year on year, mainly due to an increase in cash dividends paid.
As a result, cash and cash equivalents on September 30, 2026 totaled 376,482 million yen, a decrease of 332,075 million yen during the six-month period ended September 30, 2026.
（After correction）
1. Overview of Operating Results and Financial Position
(3) Cash Flows for the Second Quarter of the Fiscal Year Ending March 31, 2027
Net cash provided by operating activities during the six months ended September 30, 2026 was 142,605 million yen, an increase of 51,114 million yen year on year, due to increases in profit before tax, and depreciation and amortization.
Net cash used in investing activities was 434,663 million yen, an increase of 231,675 million yen year on year, mainly due to payments for acquisition of businesses in connection with the acquisition of the edaravone business from Tanabe Pharma.
Net cash used in financing activities was 35,431 million yen, an increase of 5,071 million yen year on year, mainly due to an increase in cash dividends paid.
As a result, cash and cash equivalents on September 30, 2026 totaled 376,482 million yen, a decrease of 332,075 million yen during the six-month period ended September 30, 2026.
（Before correction）
2. Consolidated Financial Statements and Notes
(4) Consolidated statement of cash flows
| Millions of yen | ||
|
Six months ended September 30, 2025 |
Six months ended September 30, 2026 |
Cash flows from operating activities |
|
|
Profit before tax |
97,590 |
107,257 |
Depreciation and amortization |
10,306 |
41,861 |
Impairment losses (reversal of impairment losses) |
－ |
5,082 |
Share of profit (loss) of investments accounted for using the equity method |
540 |
(23,087) |
Finance income and finance costs |
(27,048) |
2,699 |
Decrease (increase) in trade and other receivables |
6,051 |
(12,524) |
Decrease (increase) in inventories |
(9,542) |
14,482 |
Increase (decrease) in trade and other payables |
(8,395) |
(23,274) |
Other |
2,909 |
10,816 |
Subtotal |
72,412 |
123,312 |
Interest and dividends received |
34,483 |
3,466 |
Dividends received from entities accounted for using equity method |
－ |
38,270 |
Interest paid |
(148) |
(3,870) |
Income taxes refund (paid) |
(15,255) |
(19,012) |
Net cash provided by (used in) operating activities |
91,491 |
142,166 |
Cash flows from investing activities |
|
|
Payments into time deposits |
(103,772) |
(89,714) |
Proceeds from withdrawal of time deposits |
71,919 |
1,455 |
Purchase of property, plant and equipment |
(7,282) |
(10,766) |
Purchase of intangible assets |
(5,709) |
(8,925) |
Purchase of investments |
(70,370) |
(4,812) |
Proceeds from sale and redemption of investments |
31,005 |
70,621 |
Payments for acquisition of businesses |
－ |
(390,757) |
Proceeds (payments) for acquisition of subsidiaries |
4,414 |
－ |
Payment for acquisition of shares of equity-method |
(76,656) |
－ |
Payments for loans receivable |
(45,000) |
－ |
Other |
(1,535) |
(1,764) |
Net cash provided by (used in) investing activities |
(202,988) |
(434,663) |
| Millions of yen | ||
|
Six months ended September 30, 2025 |
Six months ended September 30, 2026 |
Cash flows from financing activities |
|
|
Repayments of lease liabilities |
(1,915) |
(2,584) |
Purchase of treasury shares |
(3) |
(1) |
Dividends paid |
(28,104) |
(32,355) |
Dividends paid to non-controlling interests |
(337) |
(490) |
Net cash provided by (used in) financing activities |
(30,360) |
(35,431) |
Effect of exchange rate changes on cash and cash equivalents |
926 |
(4,147) |
Net increase (decrease) in cash and cash equivalents |
(140,930) |
(332,075) |
Cash and cash equivalents at beginning of period |
374,795 |
711,397 |
Net increase (decrease) in cash and cash equivalents |
－ |
(2,839) |
Cash and cash equivalents at end of period |
233,864 |
376,482 |
（After correction）
2. Consolidated Financial Statements and Notes
(4) Consolidated statement of cash flows
| Millions of yen | ||
|
Six months ended September 30, 2025 |
Six months ended September 30, 2026 |
Cash flows from operating activities |
|
|
Profit before tax |
97,590 |
107,257 |
Depreciation and amortization |
10,306 |
41,861 |
Impairment losses (reversal of impairment losses) |
－ |
5,082 |
Share of profit (loss) of investments accounted for using the equity method |
540 |
(23,087) |
Finance income and finance costs |
(27,048) |
2,699 |
Decrease (increase) in trade and other receivables |
6,051 |
(12,524) |
Decrease (increase) in inventories |
(9,542) |
14,482 |
Increase (decrease) in trade and other payables |
(8,395) |
(23,274) |
Other |
2,909 |
10,816 |
Subtotal |
72,412 |
123,312 |
Interest and dividends received |
34,483 |
10,983 |
Dividends received from entities accounted for using equity method |
－ |
31,192 |
Interest paid |
(148) |
(3,870) |
Income taxes refund (paid) |
(15,255) |
(19,012) |
Net cash provided by (used in) operating activities |
91,491 |
142,605 |
Cash flows from investing activities |
|
|
Payments into time deposits |
(103,772) |
(89,714) |
Proceeds from withdrawal of time deposits |
71,919 |
1,455 |
Purchase of property, plant and equipment |
(7,282) |
(10,766) |
Purchase of intangible assets |
(5,709) |
(8,925) |
Purchase of investments |
(70,370) |
(4,812) |
Proceeds from sale and redemption of investments |
31,005 |
70,621 |
Payments for acquisition of businesses |
－ |
(390,757) |
Proceeds (payments) for acquisition of subsidiaries |
4,414 |
－ |
Payment for acquisition of shares of equity-method |
(76,656) |
－ |
Payments for loans receivable |
(45,000) |
－ |
Other |
(1,535) |
(1,764) |
Net cash provided by (used in) investing activities |
(202,988) |
(434,663) |
| Millions of yen | ||
|
Six months ended September 30, 2025 |
Six months ended September 30, 2026 |
Cash flows from financing activities |
|
|
Repayments of lease liabilities |
(1,915) |
(2,584) |
Purchase of treasury shares |
(3) |
(1) |
Dividends paid |
(28,104) |
(32,355) |
Dividends paid to non-controlling interests |
(337) |
(490) |
Net cash provided by (used in) financing activities |
(30,360) |
(35,431) |
Effect of exchange rate changes on cash and cash equivalents |
926 |
(4,586) |
Net increase (decrease) in cash and cash equivalents |
(140,930) |
(332,075) |
Cash and cash equivalents at beginning of period |
374,795 |
711,397 |
Net increase (decrease) in cash and cash equivalents |
－ |
(2,839) |
Cash and cash equivalents at end of period |
233,864 |
376,482 |