Kids Star Inc.
248A・Growth Market・Information & Communication
Governance
The company is an audit and supervisory committee structure company. The board of directors consists of 6 members (1 representative director, 2 executive directors, and 3 outside directors, all of whom serve on the audit and supervisory committee). The ratio of outside directors is 50%. A voluntary nomination and compensation committee (with outside officers comprising a majority of its members) has been established to strengthen governance.
Risk Management
The company has established Compliance and Risk Management Regulations and set up a Compliance and Risk Management Committee that meets quarterly. Day-to-day risks are discussed and reported at management meetings, and a company-wide risk management framework has been built through the establishment of internal reporting channels (both internal and external), regular audits conducted by internal audit personnel, and the formulation of a crisis management manual, among other measures.
Shareholder Returns
No dividends continue due to priority on growth investment. Annual dividend of ¥0.00 for both FY2025 (ending December 2025) and FY2026 (ending December 2026). The timing of dividend implementation is undecided, with the policy to be determined based on a comprehensive assessment of business performance, financial condition, and business growth. No share buybacks conducted.
Dividend Policy
As the company is in a growth phase, it prioritizes strengthening its business foundation and expanding its business, and intends to allocate retained earnings to business investment. If dividends are paid, the basic policy is a year-end dividend paid once annually; however, whether and when dividends will be implemented remain undecided at this time. Annual dividend is ¥0.00 for both FY2025 (ending December 2025) results and FY2026 (ending December 2026) forecast. Appropriate management decisions will be made based on a comprehensive assessment of business performance, financial condition, business growth, and other factors.
ESG
No quantitative sustainability-related metrics or targets have been established at this time. In terms of human capital, the company has introduced flextime and remote work systems, and promotes mid-career hiring regardless of gender. As of the end of December 2025, women accounted for approximately half of employees. No specific disclosures regarding climate change are included in the securities report.
Last updated: March 25, 2026