Reassign cost recognition category for the biomass fuel business from selling, general and administrative expenses to cost of sales within the medium-term management plan (2025-2030). No changes to planned operating income or ROE\/ROIC growth strategy. For the fiscal years ending June 2027 and June 2030, gross profit is expected to differ: from 11.0 billion to 13.2 billion yen, and from 18.7 billion to 21.5 billion yen, respectively.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"5074","jir_company_name":"TES Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/5074-20260814-03.pdf","jir_short_summary":"Reassign cost recognition category for the biomass fuel business from selling, general and administrative expenses to cost of sales within the medium-term management plan (2025-2030). No changes to planned operating income or ROE\/ROIC growth strategy. For the fiscal years ending June 2027 and June 2030, gross profit is expected to differ: from 11.0 billion to 13.2 billion yen, and from 18.7 billion to 21.5 billion yen, respectively.","jir_summary":"### Background and purpose\nThis release provides notice of the supplementary material published in August 2024 regarding the medium-term management plan, and the adjustment of cost allocation for operations related to the biomass fuel business from SG&A to cost of sales. The reassignment is a change in expense recognition categories, and is described as not affecting overall operating income or ROE\/ROIC plans.\n\n### Key points of the financial outlook\nAfter the reassignment, the new gross profit plan is expressed as a decrease or increase relative to the mid-term plan's estimate, but there is no change to the long-term plan for operating income or ROE\/ROIC, or to the growth strategy. Differences arise between the 2027 June-term plan and the 2030 June-term plan figures, and while gross profit visibility changes, the overall trajectory of profitability indicators is interpreted as having minimal impact.","jir_financial_highlights":"Gross profit: 11,000,000,000 yen \u2192 13,200,000,000 yen (as of plan) \/ 18,700,000,000 yen \u2192 21,500,000,000 yen (as of plan) (Difference \u25b32,200,000,000 yen (vs. 2027 plan) \/ \u25b32,800,000,000 yen (vs. 2030 plan))\nOperating income: 6,400,000,000 yen (No change)","jir_category":"","jir_hashtags":"#TESHoldings, #MediumTermManagementPlanSupplement, #DisclosureUpdate","jir_key_figures":"Gross profit: 2027 June-term plan 11,000,000,000 yen \u2192 13,200,000,000 yen (diff \u25b32,200,000,000 yen)\nGross profit: 2030 June-term plan 18,700,000,000 yen \u2192 21,500,000,000 yen (diff \u25b32,800,000,000 yen)\nOperating income: 6,400,000,000 yen (no change)","jir_meta_title":"TES Holdings: Notice of Reassignment of Expense Recognition in the Medium-Term Plan | Outlook for 2027 and 2030","jir_meta_description":"TES Holdings releases supplementary materials on the reallocation of biomass fuel-related operating expenses from SG&A to cost of sales. No change to operating income or ROE\/ROIC plans; explains altered presentation of gross profit.","jir_og_title":"TES Holdings: Supplementary Disclosure on Expense Recognition Reassignment | 2027 and 2030 Outlook","jir_og_description":"Supplementary materials show no impact on operating income due to the expense recognition reassignment; gross profit presentation changes. Review differences for 2027 and 2030 plans.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57457,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-104250","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n