J Frontier Co.,Ltd.
2934・Growth Market・Foods
Governance
Company with a Board of Corporate Auditors. The Board of Directors consists of 5 members (including 3 outside directors, an outside ratio of 60%), and an executive officer system has been introduced. The Board of Directors met 25 times during the consolidated fiscal year under review. No nomination committee or compensation committee has been established. In 2024, an incident of improper accounting was discovered, and recurrence prevention measures were implemented, including the appointment of a CFO and an increase in the number of outside directors.
Risk Management
A Compliance Committee chaired by the President and Representative Director meets at least once per quarter to identify, evaluate, and manage company-wide risks. The company has established a whistleblowing system (external contact: retained law firm; internal contact: General Affairs Department), personal information protection through Privacy Mark certification, and an information security framework based on its Information System Management Regulations. Following an instance of improper accounting treatment in 2024, the company has formulated and is implementing recurrence prevention measures, including the establishment of a CFO-led anomaly detection monitoring system, strengthened internal audits, and enhanced coordination with the accounting auditor.
Shareholder Returns
Annual dividend forecast is ¥0.00 for both FY2026 (ending May 2026) and FY2027 (ending May 2027), continuing the no-dividend policy. Share buybacks were conducted for 149 shares (acquisition value of ¥220 thousand). No shareholder benefit program is in place.
Dividend Policy
Annual dividend was ¥0.00 for both FY2025 (ending May 2025) and FY2026 (ending May 2026) (¥0.00 at second quarter-end, ¥0.00 at year-end). The FY2027 (ending May 2027) forecast is also ¥0.00 annual dividend. Total dividend amount, payout ratio, and dividend-to-net-assets ratio are all undisclosed (–).
ESG
Promoting sustainability initiatives under the management philosophy of "Healthy and Beautiful People and Society." Management of sustainability-related risks and opportunities is handled by the Compliance Committee, with oversight by the Board of Directors. In terms of human resources, the personnel and evaluation system was renewed in June 2023, achieving a female manager ratio of 45.5% (target: 50% or more) and a paid leave utilization rate of 70.0% (target: 70% or more). Based on the SDGs Declaration (December 2020), the company works on health promotion, diverse talent activation, and environmental consideration (such as the introduction of biomass plastics). The establishment of a Sustainability Committee is under consideration for the future.
Last updated: August 26, 2025