{"id":96523,"date":"2026-08-06T14:42:25","date_gmt":"2026-08-06T05:42:25","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5945-20260806-03_wp_financial_summary\/"},"modified":"2026-08-06T14:42:25","modified_gmt":"2026-08-06T05:42:25","slug":"5945-20260806-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20260806-03_wp_financial_summary\/","title":{"rendered":"Notice of Revisions to Mid-Term Management Plan (FY2024-FY2026) numerical targets"},"content":{"rendered":"<p>Consolidated earnings targets in the mid-term plan (FY2024\u2013FY2026) have been revised. For FY2026, net sales of 14,000 million yen, operating income of 1,820 million yen, ROE of 1.7%, and PBR of 0.58 are targeted. Reflects impact from anticipated impairment losses on disposal of fixed assets in the interim period of FY2027. Annual dividend of 83 yen remains unchanged.<\/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":"5945","jir_company_name":"Tenryu Saw Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/5945-20260806-03.pdf","jir_short_summary":"Consolidated earnings targets in the mid-term plan (FY2024\u2013FY2026) have been revised. For FY2026, net sales of 14,000 million yen, operating income of 1,820 million yen, ROE of 1.7%, and PBR of 0.58 are targeted. Reflects impact from anticipated impairment losses on disposal of fixed assets in the interim period of FY2027. Annual dividend of 83 yen remains unchanged.","jir_summary":"### Contents of the mid-term plan revision\nTenryu Saw Co., Ltd. revised the targets for its mid-term management plan, ending FY2026. The FY2026 targets are net sales of 14,000 million yen, operating income of 1,820 million yen, and operating margin of 13.0%; ROE of 1.7% and PBR of 0.58 are planned. In addition, as a result of recognizing a special loss from the disposal of fixed assets, 1,157 million yen is expected to be recognized in the cumulative second quarter of FY2027, and the revision takes this into account. The dividend policy remains unchanged at 83 yen per year, excluding the impact of asset disposal losses.\n\n### Background of the revision and its impact going forward\nThe revision is due to the recognition of special losses from fixed asset disposals, leading to an adjustment of FY2026 targets. The dividend policy assumes the FY2026 dividend of 83 yen as a baseline, excluding the disposal loss impact, so the effect on shareholder returns is limited. Going forward, attention is needed on the outlook for FY2027 and beyond, including the impact of asset disposals on performance.","jir_financial_highlights":"Net sales (million yen): FY2024 13,000 \u2192 Actual 13,131 (vs target 101.0%)\nNet sales (million yen): FY2025 13,800 \u2192 Actual 13,475 (vs target 97.6%)\nNet sales (million yen): FY2026 14,000  \u21d2 14,000\nOperating income (million yen): FY2024 1,630 \u2192 Actual 1,826 (vs target 112.1%)\nOperating income (million yen): FY2025 1,830 \u2192 Actual 1,735 (vs target 94.8%)\nOperating income (million yen): FY2026 1,820 \u2192 1,820\nROE (%): FY2024 3.8 \u2192 Actual 4.2 (vs target +0.4)\nROE (%): FY2025 4.1 \u2192 Actual 4.0 (vs target \u25b20.1)\nPBR (\u00d7): FY2024 0.49 \u2192 Actual 0.47\nPBR (\u00d7): FY2025 0.58 \u2192 Actual 0.56\nDividends: Annual dividend 83 yen (unchanged)","jir_category":"","jir_hashtags":"#TenryuSaw, #MidTermManagementPlanRevision","jir_key_figures":"Net sales: FY2026 14,000 million yen\nOperating income: FY2026 1,820 million yen\nROE: FY2026 1.7%\nPBR: FY2026 0.58","jir_meta_title":"\u3010Tenryu Saw\u3011 Mid-term plan numerical targets revised | Anticipated fixed asset disposal loss","jir_meta_description":"Tenryu Saw announces revisions to the mid-term plan ending FY2026. New targets include net sales of 14,000 million yen and operating income of 1,820 million yen, along with an expected 1,157 million yen disposal loss. Dividends of 83 yen are maintained.","jir_og_title":"Tenryu Saw revises mid-term plan targets","jir_og_description":"Tenryu Saw announces revisions to its mid-term plan, disclosing new targets considering fixed asset disposal losses and the dividend policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57547,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-96523","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice of Revisions to Mid-Term Management Plan (FY2024-FY2026) numerical targets - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20260806-03_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20260806-03_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20260806-03_wp_financial_summary\/\",\"name\":\"Notice of Revisions to Mid-Term Management Plan (FY2024-FY2026) numerical targets - 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