TES Holdings Co., Ltd. – Securities Report for the 17th Fiscal Period (July 1, 2025 – June 30, 2026)

Filer: TES Holdings Co., Ltd. Document: Securities Report – 17th Fiscal Period (2025/07/01–2026/06/30) EDINET Code: E36412 Securities Code: 50740 Document ID: S100Z42D Reporting Period: 2025-07-01 to 2026-06-30 Submission Date and Time: September 25, 2026, 13:37 Financial and Disclosure Highlights: - Contract Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 4,190,000,000 - Contract Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 2,817,000,000 - Other Current Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 1,898,000,000 - Other Current Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 3,956,000,000 - Allowance for Doubtful Accounts, Current Assets, Lump-Sum Deduction [Prior Year-End / Consolidated / Point-in-Time] / JPY: -6,000,000 - Allowance for Doubtful Accounts, Current Assets, Lump-Sum Deduction [Current Year-End / Consolidated / Point-in-Time] / JPY: -12,000,000 - Current Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 41,986,000,000 - Current Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 43,194,000,000 - Leased Assets, Tangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 2,277,000,000 - Leased Assets, Tangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 2,419,000,000 - Accumulated Depreciation, Leased Assets, Tangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: -1,654,000,000 - Accumulated Depreciation, Leased Assets, Tangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: -1,805,000,000 - Accumulated Impairment Losses, Leased Assets, Tangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: -20,000,000 - Accumulated Impairment Losses, Leased Assets, Tangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: -21,000,000 - Leased Assets (Net), Tangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 602,000,000 - Leased Assets (Net), Tangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 592,000,000 - Tangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 78,738,000,000 - Tangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 81,034,000,000 - Other Intangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 3,995,000,000 - Other Intangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 4,490,000,000 - Intangible Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 15,209,000,000 - Intangible Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 15,126,000,000 - Deferred Tax Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 3,330,000,000 - Deferred Tax Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 3,127,000,000 - Derivative Receivables, Investments and Other Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 7,139,000,000 - Derivative Receivables, Investments and Other Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 17,561,000,000 - Other, Investments and Other Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 3,190,000,000 - Other, Investments and Other Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 3,243,000,000 - Allowance for Doubtful Accounts, Investments and Other Assets, Lump-Sum Deduction [Prior Year-End / Consolidated / Point-in-Time] / JPY: -0 - Allowance for Doubtful Accounts, Investments and Other Assets, Lump-Sum Deduction [Current Year-End / Consolidated / Point-in-Time] / JPY: -0 - Investments and Other Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 15,328,000,000 - Investments and Other Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 25,591,000,000 - Fixed Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 109,276,000,000 - Fixed Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 121,752,000,000 - Total Assets [Prior Year-End / Consolidated / Point-in-Time] / JPY: 151,262,000,000 - Total Assets [Current Year-End / Consolidated / Point-in-Time] / JPY: 164,946,000,000 - Lease Liabilities, Current Liabilities [Prior Year-End / Consolidated / Point-in-Time] / JPY: 379,000,000 - Lease Liabilities, Current Liabilities [Current Year-End / Consolidated / Point-in-Time] / JPY: 521,000,000 - Contract Liabilities [Prior Year-End / Consolidated / Point-in-Time] / JPY: 3,952,000,000 - Contract Liabilities [Current Year-End / Consolidated / Point-in-Time] / JPY: 4,073,000,000 Excerpt from Disclosure Text (Consolidated Management Indicators [Text Block]): (1) Consolidated Management Indicators Period: 13th, 14th, 15th, 16th, 17th Fiscal Year End: Jun 2022, Jun 2023, Jun 2024, Jun 2025, Jun 2026 Revenue (Million JPY): 34,945; 34,415; 30,643; 36,684; 51,217 Operating Profit/Loss (△) (Million JPY): 4,654; 5,518; 7,660; △641; 3,834 Net Income Attributable to Owners of Parent (Million JPY): 2,695; 3,592; 1,185; 204; 2,123 Comprehensive Income (Million JPY): 3,004; 3,935; 1,711; 2,296; 9,925 Net Assets (Million JPY): 25,239; 28,340; 41,796; 42,853; 52,417 Total Assets (Million JPY): 94,256; 94,089; 119,128; 151,262; 164,946 Net Asset Value per Share (JPY): 358.41; 401.08; 588.72; 603.51; 737.76 Earnings per Share (JPY): 38.43; 51.05; 16.82; 2.91; 30.11 Diluted EPS (JPY): 38.18; 50.88; 16.80; 2.90; 30.08 Equity Ratio (%): 26.74; 30.02; 34.85; 28.13; 31.60 Return on Equity (%): 11.24; 13.44; 3.40; 0.49; 4.49 Price-to-Earnings Ratio (x): 15.29; 8.96; 25.92; 113.40; 30.95 Cash Flow from Operating Activities (Million JPY): 14,646; 13,827; △427,806; 5,099 Cash Flow from Investing Activities (Million JPY): △6,215; △16,029; △15,490; △9,165; △7,311 Cash Flow from Financing Activities (Million JPY): △12,397; △5,192; 18,436; 3,794; △1,448 Ending Cash and Cash Equivalents Balance (Million JPY): 18,369; 11,026; 14,098; 16,431; 12,825 Number of Employees (Persons): 350; 374; 405; 471; 526 (Note) 1. Average number of temporary workers is omitted because the total number of temporary workers is less than 10% of the number of employees. 2. The Company conducted a shareholder allocation of subscription rights based on a partially committed rights offering to shareholders as of the record date of June 30, 2023, and issued new shares upon exercise of these subscription rights. For the 13th consolidated fiscal year, net asset value per share, earnings per share, and diluted earnings per share were calculated assuming that payment under the rights offering occurred at the beginning of the fiscal year.