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## fiNaNCial aNd NON-fiNaNCial hiGhliGhTS 

* Astellas has adopted the International Financial Reporting Standards (“IFRS"), effective from fiscal 2013. However, results for fiscal 2013 have been reported in accordance with both J-GAAP and IFRS. 

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*1 US dollars have been converted at the rate of ¥103 to US$1, the approximate exchange rate on March 31, 2014. 

*2 Core basis 

*3 R&D expenses are included under J-GAAP but excluded under IFRS. 

*4 The Company conducted a stock split of common stock at a ratio of 5 for 1 with an effective date of April 1, 2014. Net income/profit for the year per share and total net assets/total equity per share are calculated based on the number of shares issued after the stock split (excluding treasury shares) on the assumption that the stock split was conducted at the beginning of fiscal 2012. Moreover, the number of shares outstanding has also been calculated on the assumption that the stock split was conducted at the beginning of fiscal 2012. 

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