Notice Regarding a Subsidiary’s Execution of a Loan Agreement Containing Financial Covenants | TESS Holdings Co.,Ltd. (5074) timely disclosure

Worth reading

37Immaterial

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Direction

Neutral

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Scale

9240

¥ million (loan principal)

Wording

Conditional

How definitive the wording is.

Execution of a Loan Agreement Containing Financial Covenants

Subject Entity

テス・エンジニアリング (the Company's consolidated subsidiary and borrower)

Occurrence11 September 2026 (agreement decision date and agreement execution date)

This disclosure09/11/2026

Cause

To finance the borrower's working capital

Amount of Impact on Business Performance

The amount is not stated. The impact on consolidated results for the fiscal year ending June 2027 is expected to be minor.

Accounting period in which recognized

Fiscal year ending June 2027

Impact on Earnings Forecast

The impact on consolidated results for the fiscal year ending June 2027 is expected to be minor. Timely disclosure will be made if the impact becomes material.

Outlook

The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be minor. Timely disclosure will be made if its impact on consolidated financial results becomes material.

Planned follow-up disclosure

If the impact on the consolidated financial statements becomes material, the company plans to make a timely disclosure.

Event that occurred
Item	Details
Event name	Execution of a Loan Agreement Containing Financial Covenants
Date of occurrence	11 September 2026 (agreement decision date and agreement execution date)
Subject Entity	テス・エンジニアリング (the Company's consolidated subsidiary and borrower)
Cause	To finance the borrower's working capital
Amount of Impact on Business Performance	The amount is not stated. The impact on consolidated results for the fiscal year ending June 2027 is expected to be minor.
Accounting period in which recognized	Fiscal year ending June 2027
Impact on Earnings Forecast	The impact on consolidated results for the fiscal year ending June 2027 is expected to be minor. Timely disclosure will be made if the impact becomes material.
Outlook	The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be minor. Timely disclosure will be made if its impact on consolidated financial results becomes material.
Planned follow-up disclosure	If the impact on the consolidated financial statements becomes material, the company plans to make a timely disclosure.

Items this document does not state (16)

Date recognized / date notice receivedTarget Locations / ProductsType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

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.

To finance the borrower's working capital

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