CELM,Inc.
7367・Standard Market・Services
Governance
The company has adopted the Company with an Audit and Supervisory Committee structure (transitioned in June 2023). The Board of Directors consists of 6 members in total—3 internal directors and 3 outside directors (audit and supervisory committee members)—resulting in an outside director ratio of 50%. The company has established a voluntary compensation advisory committee and has also introduced an executive officer system.
Risk Management
The Risk & Compliance Committee (comprising 3 full-time directors, executive officers, and the Internal Audit Office) is held at least four times per year to manage company-wide risks, including sustainability risks. A system is in place whereby the committee's proceedings are reported to the Board of Directors four times per year.
Shareholder Returns
For FY2026 (ending March 2026), an interim dividend of ¥7 and a year-end dividend of ¥8 (total of ¥15) were implemented, with a payout ratio of 55.7%. For FY2027 (ending March 2027), a total dividend of ¥15.50 is forecast. As a subsequent event, in May 2026 the company resolved to acquire treasury shares with an upper limit of 550,000 shares and ¥200 million.
Dividend Policy
Payout ratio of 55.7% (FY2026 (ending March 2026) actual). For FY2026 (ending March 2026), an interim dividend of ¥7 and a year-end dividend of ¥8 (total of ¥15, total dividend amount of ¥324 million) were implemented. For FY2027 (ending March 2027), an interim dividend of ¥7.50 and a year-end dividend of ¥8.00 (total of ¥15.50) are forecast. The company's basic policy is to pay year-end dividends, but interim dividends are also permitted under the Articles of Incorporation. With respect to surplus funds, the company will flexibly conduct treasury share acquisitions taking into account market conditions and its financial position.
ESG
The company has identified human capital as a key sustainability priority and manages EBITDA per employee as its primary indicator. Actual results for the 10th fiscal period reached ¥6.8 million, exceeding the target range (¥5.6-5.8 million), while for the 11th fiscal period the company intends to deliberately restrain this metric to a level of ¥5.8-6.2 million, prioritizing fundamental investment in organizational infrastructure. The company discloses that the ratio of women in management positions is 21.7%, and the rate of male employees taking childcare leave is 50.0%.
Last updated: June 25, 2026