4Cs HD Co., Ltd.
3726・Standard Market・Retail Trade
Governance
As of the securities report filing date (December 22, 2025), the company is a company with a board of corporate auditors, comprising 6 directors (3 outside) and 3 corporate auditors (2 outside). Upon approval at the 23rd Annual General Meeting of Shareholders on December 23, 2025, the company plans to transition to a company with an audit and supervisory committee. The Board of Directors met 32 times during the fiscal year under review. The securities report does not mention the establishment of a nomination committee or a compensation committee.
Risk Management
Under the Risk Management Regulations, the officer in charge of risk management oversees risks related to the business, business structure, and investments/loans. In the event of an emergency, a task force headed by the President and Representative Director is established, and a system is in place to respond in coordination with an external advisory team including legal counsel. The Internal Audit Office is responsible for developing and operating the internal control system based on the Financial Instruments and Exchange Act and the Companies Act, and the Compliance Committee meets once per quarter. It is noted that the Annual Securities Report discloses the existence of conditions that raise material doubt about the company's ability to continue as a going concern.
Shareholder Returns
No interim dividend (¥0) for the interim period of FY2026 (ending September 2026). Full-year dividend forecast is undetermined. Following the recording of an interim net loss attributable to owners of the parent of ¥349 million, the company is prioritizing strengthening its financial base and building up retained earnings. Treasury share repurchases were minimal (¥73 thousand).
Dividend Policy
The interim dividend for FY2026 (ending September 2026) is ¥0. The full-year dividend forecast is undetermined. Having recorded an interim net loss attributable to owners of the parent of ¥349 million, the company's policy is to consider and implement appropriate profit distribution measures while strengthening its financial base and building up retained earnings for sustainable growth, taking into account its business results and financial condition. In the previous period (FY2025, ended September 2025), both the interim and year-end dividends were also zero (annual total of ¥0).
ESG
While a unified basic sustainability policy has not yet been established, the company is advancing two priority themes: "environmental consideration in products" (development of environmentally friendly containers and water-saving products, and measures against cosmetics waste) and "human resource development and work-life balance" (diverse hiring, retirement age of 65 with re-employment until 70, and support for childcare/family care leave). Results for the current period achieved a 100% return-to-work rate after childcare/family care leave (target: 100%) and average monthly non-scheduled working hours of 6.3 hours (target: within 10 hours). The proportion of women in management positions was 63.6%.
Last updated: January 21, 2026