bBreak Systems Company,Limited
3986・Standard Market・Information & Communication
Governance
Company with an Audit and Supervisory Committee. The Board of Directors consists of 8 members in total, comprising 4 executive directors and 4 outside directors (Audit and Supervisory Committee members), with an outside director ratio of 50%. Neither a Nomination Committee nor a Compensation Committee has been established. The Board of Directors met 13 times during the fiscal year under review, with nearly all members attending every meeting.
Risk Management
A Risk Management Committee chaired by the Representative Director has been established and meets quarterly (every three months). Based on the Risk Management Regulations, the committee manages company-wide risks in a cross-functional manner and has developed frameworks for compliance, information security, intellectual property, and BCP (Critical Business Continuity Manual), among others. The company has obtained Privacy Mark certification. Sustainability-related risks (human resource acquisition and development, employee health and safety, and cybersecurity) are also regularly evaluated and managed by the same committee.
Shareholder Returns
Basic policy is a year-end dividend paid once annually, with continued stable dividends. A 1-for-3 stock split was implemented in January 2026. The forecast annual dividend for FY2026 (ending June 2026), after adjusting for the split, is ¥15 (equivalent to ¥45 before the split). No share buyback implementation is disclosed.
Dividend Policy
The basic policy is to secure internal reserves for future business development and strengthening the management structure while continuing to pay stable dividends. Dividends of surplus are basically paid once annually as a year-end dividend, and interim dividends may be paid based on a resolution of the Board of Directors (as provided in the Articles of Incorporation). A stock split at a ratio of 3 shares for every 1 share of common stock was implemented effective January 1, 2026. The forecast annual dividend for FY2026 (ending June 2026), on a post-split basis, is ¥15 (equivalent to ¥45 before the split). No numerical target for the payout ratio has been disclosed.
ESG
The company positions human capital as its most important asset and continues to invest in recruitment and talent development. It has set targets of a female hiring ratio of 15% or higher (actual: 10%) and average monthly overtime of 10 hours or less (actual: 3.3 hours), and has established systems such as shortened working hours for childcare, remote work, and flextime. It has achieved a 100% childcare leave uptake rate for both men and women. Regarding climate change, given the nature of the software business, the company discloses that it does not recognize its business activities as having a directly significant impact.
Last updated: September 26, 2025