L is B Corp.
145A・Growth Market・Information & Communication
Governance
Company with Board of Corporate Auditors. The Board of Directors comprises 6 members (5 full-time and 1 outside director), and the Board of Corporate Auditors comprises 3 members (all outside auditors). The Board of Directors met 13 times during the year (with full attendance), and the company has established a Management Committee, a Compliance Committee, and a Risk Management Committee. No Nomination Committee or Compensation Committee has been established.
Risk Management
Based on the "Compliance and Risk Management Regulations," the company holds a monthly Compliance and Risk Management Committee, chaired by the Representative Director, President and CEO, to conduct company-wide risk management. An independent internal audit department has not been established; instead, two internal audit officers appointed by the President handle this function.
Shareholder Returns
No dividends since founding. FY2026 (ending December 2026) is also expected to be a no-dividend year (annual dividend of ¥0). The company prioritizes growth investment and building retained earnings, with no plans to pay dividends for the time being. No share buybacks or shareholder benefit programs are in place.
Dividend Policy
The company is in a growth phase and prioritizes strengthening its financial position and building retained earnings to fund business expansion. It has paid no dividends since its founding, and the annual dividend for FY2025 (ending December 2025) was ¥0. The forecast for FY2026 (ending December 2026) also calls for an annual dividend of ¥0 (¥0 at second-quarter end, ¥0 at year-end). The no-dividend policy will continue for the time being. If dividends are paid in the future, the basic policy will be to pay twice a year, at the interim and year-end. The possibility and timing of future dividend payments are undetermined at this time.
ESG
Although no dedicated sustainability organization has been established, the Board of Directors and the Compliance Committee monitor risks and opportunities. In terms of human capital, the company discloses a 26.7% ratio of female managers and a 150% rate of paternity leave uptake among male employees. It has introduced remote work, flextime, and shortened working hour systems, promoting the development of a favorable working environment.
Last updated: April 14, 2026