M&A Capital Partners Co., Ltd.
6080・Prime Market・Services
Governance
Company with a Board of Corporate Auditors. The Board of Directors comprises 6 members (2 of whom are outside directors), and the Board of Corporate Auditors comprises 3 members (all outside auditors). Given that major shareholder Satoru Nakamura holds over 40% of shares, an oversight framework has been established with 5 outside officers. A Compensation Committee has been established (met 3 times during the fiscal year, with all directors in attendance). No Nomination Committee has been confirmed to exist. The Board of Directors met 20 times during the fiscal year, with a 100% attendance rate for all members.
Risk Management
The Company has appointed a risk management officer based on its risk management regulations, and analyzes and manages risks primarily through the Compliance Committee (meeting at least once per half-year) in coordination with legal counsel. Business activity conditions, including sustainability risks, are regularly monitored at monthly management meetings, and a system has been established under which the Board of Directors deliberates and oversees such matters as needed. An internal whistleblowing system and internal audits conducted by internal auditors are also in place.
Shareholder Returns
Continuing a stable dividend policy targeting a payout ratio of 30%. Actual dividend for FY2025 (ending September 2025) was ¥52.10 (year-end lump sum), with FY2026 (ending September 2026) forecast at ¥68.34 (up ¥16.24 year-on-year). Share buybacks can be implemented based on a Board of Directors resolution.
Dividend Policy
The basic policy is to continue stable dividends every fiscal period with a target payout ratio of 30%, while comprehensively considering future business development and other factors. The basic approach is a single year-end dividend paid once per year, with interim dividends also permitted under the Articles of Incorporation. The actual dividend for FY2025 (ending September 2025) was ¥52.10 (total dividend amount ¥1,654,622 thousand). For FY2026 (ending September 2026), the second-quarter-end dividend forecast is ¥0, and the year-end dividend forecast is ¥68.34 (annual total of ¥68.34). No revision from the most recently announced forecast.
ESG
The Group has established 'Enhancing the sustainability of the Japanese economy through M&A advisory business' as its basic policy, and formulated its ESG Basic Policy in November 2021. With human capital strategy positioned at the core, the company set a target net increase in consultants of 25% per year (actual: 23.5%), while subsidiary RECOF Corporation set a target of 15% per year (actual: ±0%, target not achieved). The company promotes talent development and workplace environment improvement through regular study sessions, training programs, and the introduction of a highly convincing evaluation system. No quantitative disclosures related to climate change have been confirmed.
Last updated: December 24, 2025