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

Worth reading

37Immaterial

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

9240

¥ million (loan principal)

Wording

Conditional

How definitive the wording is.

Execution by a subsidiary of a loan agreement with financial covenants

Subject Entity

テス・エンジニアリング株式会社 (consolidated subsidiary, borrower)

Occurrence14 October 2026 (contract decision date and contract execution date)

This disclosure10/14/2026

Cause

To finance the borrower's working capital

Accounting period in which recognized

Consolidated financial results for the fiscal year ending June 2027

Impact on Earnings Forecast

The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be immaterial. If the impact becomes material, the Company plans to make a timely disclosure.

Outlook

The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be immaterial. If the impact on consolidated financial results becomes material, the Company plans to make a timely disclosure.

Planned follow-up disclosure

The Company plans to make a timely disclosure if the impact on consolidated financial results becomes material.

Event that occurred
Item	Details
Event name	Execution by a subsidiary of a loan agreement with financial covenants
Date of occurrence	14 October 2026 (contract decision date and contract execution date)
Subject Entity	テス・エンジニアリング株式会社 (consolidated subsidiary, borrower)
Cause	To finance the borrower's working capital
Accounting period in which recognized	Consolidated financial results for the fiscal year ending June 2027
Impact on Earnings Forecast	The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be immaterial. If the impact becomes material, the Company plans to make a timely disclosure.
Outlook	The impact of this matter on consolidated results for the fiscal year ending June 2027 is expected to be immaterial. If the impact on consolidated financial results becomes material, the Company plans to make a timely disclosure.
Planned follow-up disclosure	The Company plans to make a timely disclosure if the impact on consolidated financial results becomes material.

Items this document does not state (17)

Date recognized / date notice receivedTarget Locations / ProductsAmount of Impact on Business PerformanceType 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

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.

Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.

Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.