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Management planning5074TESS Holdings Co.,Ltd.Construction and Materials

Notice Regarding Supplementary Materials on the Reclassification of Expense Categories in the Medium-Term Management Plan

Because operating expenses related to the biomass fuel business were reclassified from selling, general and administrative expenses to cost of sales, planned gross profit decreased by ¥2.2 billion for the fiscal year ending June 2027 and by ¥2.8 billion for the fiscal year ending June 2030. The operating profit plan, ROE and ROIC targets, and growth strategy remain unchanged.

Worth reading
33Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Neutral
Direction inferred from the company’s description.
Scale
28
¥2.8 billion (fiscal year ending June 2030; ¥2.2 billion for the fiscal year ending June 2027)
Wording
Definitive
How definitive the wording is.

Items stated in the management plan

Partially revised
TX2030 TESS Transformation 2030 / TESS Group Medium-Term Management Plan (2025–2030)Plan period 2025-2030
Publication date 14 August 2026
Operating profit0.0%
基準 134Target134Hundreds of millions of yen

Each line is the climb from the baseline the document states to the target it sets. The slope is scaled against the largest climb in this document. The increase shown by the dotted line is calculated from the two reported figures because the company did not provide the amount of growth.

Reason for revision or withdrawal

Differences between the assumptions made when formulating the medium-term management plan and the subsequent accounting treatment

Items stated in the management plan
ItemDetails
Plan nameTX2030 TESS Transformation 2030 / TESS Group Medium-Term Management Plan (2025–2030)
Plan period2025-2030
Progress against the planPartially revised
Operating profit target134 Hundreds of millions of yen → 134 Hundreds of millions of yen(0%)
Reason for revision or withdrawalDifferences between the assumptions made when formulating the medium-term management plan and the subsequent accounting treatment
Publication date14 August 2026
Items this document does not state (19)
Sales TargetOperating profit margin targetNet income targetROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorSegment targetNon-financial targetsPlan assumptionsKey initiativesResults under the previous planSize of the Target MarketRisks identifiedDate of board resolution

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Because, due to differences between the assumptions made when formulating the medium-term management plan and the accounting treatment subsequently applied, operating expenses related to the biomass fuel business were reclassified from selling, general and administrative expenses to cost of sales.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding Supplementary Materials on the Reclassification of Expense Categories in the Medium-Term Management Plan | TESS Holdings Co.,Ltd. (5074) timely disclosure | Komori