Scheme changed from bulk sale of multiple assets to offering three options per asset: continued power sales, sale, or conversion to low-voltage storage facilities. Accounting treatment of advance payments will be changed; aside from one-time impacts from this accounting change, impact on cash flow is limited. From this fiscal period onward, collection of remaining balances will be the main focus. 119 assets are subject; combinations of continued power sales income, post-completion sale\/conversion\/resale will be considered.<\/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,"price_fetched_at":"","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":"3726","jir_company_name":"4Cs HD Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3726-20261113-08.pdf","jir_short_summary":"Scheme changed from bulk sale of multiple assets to offering three options per asset: continued power sales, sale, or conversion to low-voltage storage facilities. Accounting treatment of advance payments will be changed; aside from one-time impacts from this accounting change, impact on cash flow is limited. From this fiscal period onward, collection of remaining balances will be the main focus. 119 assets are subject; combinations of continued power sales income, post-completion sale\/conversion\/resale will be considered.","jir_summary":"### Background and Key Points of Scheme Change\nIn the renewable energy business, the scheme will be changed from the previous bulk sale approach to a new scheme that selects one of three options for each asset: continued power sales, sale, or conversion to low-voltage storage facility and resale. The accounting treatment of advance payments is subject to change this time and will have a one-time effect; there is no impact on cash flow itself. The objective is to optimize revenue opportunities for each individual project.\n\n### Financial Impact and Outlook\nFrom this fiscal period onward, collection of remaining balances will be the main focus. Estimated continued power sales income is approx. 1.92 hundred million yen per year; cumulative power sales revenue for 119 assets is approx. 36.54 hundred million yen; and estimated PL contribution over three years is approx. 11.42 hundred million yen. However, these calculations exclude advance payments, and verification of tax treatment and expense classification will be required going forward.","jir_financial_highlights":"Continued power sales income (annual): approx. 1.92 hundred million yen (Advance payments excluded; from this fiscal period onward only remaining balances)\nCumulative power sales revenue for 119 assets (FY23 cumulative): approx. 36.54 hundred million yen (None)\nEstimated PL contribution from sale of 119 assets (3 years): approx. 11.42 hundred million yen (Assumes exclusion of advance payments)","jir_category":"","jir_hashtags":"#ExcludeCompanyIRInfoAndGeneralCategoryTags","jir_key_figures":"Annual power sales revenue (revised): approx. 1.92 hundred million yen\nFY23 cumulative revenue: approx. 36.54 hundred million yen\nEstimated PL contribution for 119 assets: approx. 11.42 hundred million yen","jir_meta_title":"4Cs HD Co., Ltd. \u2014 Scheme Change and Accounting Treatment Change for Renewable Energy Business","jir_meta_description":"Summary of 4Cs HD Co., Ltd.'s change to the renewable energy business scheme and modification of accounting treatment for advance payments, outlining the three-option approach (continued power sales, sale, conversion to storage) and financial impacts.","jir_og_title":"4Cs HD Co., Ltd. \u2014 Scheme Change and Accounting Treatment Change for Renewable Energy Business","jir_og_description":"Investor summary of the new scheme to maximize per-asset revenue opportunities and the change in accounting treatment for advance payments.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59945,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-153015","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n