Financial income and expense (Tables)

12 Months Ended

Mar. 31, 2025

Financial income


	Yen in millions
	Fiscal year ended March 31
	2023		2024		2025
Interest income
Financial assets measured at AC		22,399		37,580		50,925
Dividends
Financial assets measured at FVOCI		3,488		1,138		1,390
Gain on revaluation of equity instruments
Financial assets measured at FVPL *2		-		71,385		77,755
Other		5,171		15,494		8,954

Total		31,058		125,597		139,024

Summary of financial expenses

Financial expenses


	Yen in millions
	Fiscal year ended March 31
	2023		2024		2025
Interest expense
Financial liabilities measured at AC		16,016		28,163		25,476
Other		10,382		12,833		15,400
Foreign exchange loss, net *1		14,489		6,989		1,902
Loss on revaluation of equity instruments
Financial assets measured at FVPL *2		4,623		-		-
Other		13,441		17,781		29,683

Total		58,951		65,766		72,461

*1	Foreign exchange loss, net includes gains or losses from foreign exchange contracts.

Shares of Spotify Technology S.A. (“Spotify”) held by Sony are classified as equity securities required to be measured at fair value through profit or loss. The revaluation of the Spotify shares, which

reflects

costs to be paid to Sony’s artists and distributed labels as well as the changes in the fair value of derivatives utilized to hedge exposure to market fluctuation risk, owned as of March 31, 2023, 2024 and 2025 resulted in an unrealized loss of 7,787 million yen (58 million U.S. dollars), an unrealized gain of 64,764 million yen (440 million U.S. dollars) and 69,019 million yen (443 million U.S. dollars), respectively.