| Financial income and expense |
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Financial income and expenses | The breakdown of financial income and expenses from continuing operations in the consolidated statements of income is as follows:
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Yen in millions |
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Fiscal year ended March 31 |
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2024 |
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2025 |
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2026 |
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Interest income |
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Financial assets measured at AC |
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37,580 |
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50,925 |
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62,872 |
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Dividends |
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Financial assets measured at FVOCI |
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1,138 |
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1,390 |
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2,995 |
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Gain on revaluation of equity instruments |
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Financial assets measured at FVPL *2 |
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71,385 |
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77,755 |
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2,636 |
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Other |
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15,494 |
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8,954 |
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7,538 |
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Total |
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125,597 |
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139,024 |
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76,041 |
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| Financial expenses
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Yen in millions |
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Fiscal year ended March 31 |
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2024 |
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2025 |
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2026 |
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Interest expenses |
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Financial liabilities measured at AC |
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28,163 |
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25,476 |
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18,249 |
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Other |
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12,833 |
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15,400 |
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17,326 |
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Foreign exchange loss, net *1 |
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6,989 |
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1,902 |
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30,181 |
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Other |
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17,781 |
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29,683 |
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35,418 |
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Total |
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65,766 |
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72,461 |
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101,174 |
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| *1 |
Foreign exchange loss, net includes gains or losses from foreign exchange contracts. |
| *2 |
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, 2024, 2025 and 2026 resulted in an unrealized gain of 64,764 million yen (440 million U.S. dollars), 69,019 million yen (443 million U.S. dollars) and 9,919 million yen (74 million U.S. dollars), respectively. |
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