CS-C.Co.,Ltd.
9258・Growth Market・Services
Governance
Transitioned from a company with a board of corporate auditors to a company with an audit and supervisory committee in December 2024. The board consists of 10 directors (including 3 outside directors), and a voluntary Nomination and Compensation Committee (5 members, including 3 independent outside directors) has been established. All directors achieved a 100% attendance rate at board meetings.
Risk Management
The Company has established a Risk and Compliance Committee chaired by the President and Representative Director, which meets at least once per quarter. It has put in place a system for regular risk review by each department and reporting to the Board of Directors, together with a coordinated three-way audit framework involving the Internal Audit Office, the Audit and Supervisory Committee, and the accounting auditor, as well as an advisory framework with external specialists (attorneys, labor and social security consultants, tax accountants, etc.).
Shareholder Returns
No annual dividend of ¥0 for both FY2025 (ending September 2025) and FY2026 (ending September 2026). The company continues to forgo dividends, prioritizing the strengthening of its financial structure and the accumulation of retained earnings for business expansion. No share buybacks or shareholder benefit programs are being implemented.
Dividend Policy
The annual dividend for FY2025 (ending September 2025) is ¥0 (¥0 at the second-quarter end, ¥0 at fiscal year-end). For FY2026 (ending September 2026) as well, the second-quarter-end dividend is ¥0, and the full-year forecast also maintains a ¥0 dividend. The company prioritizes strengthening its financial structure and accumulating retained earnings for business expansion, and the possibility and timing of dividend payments remain undetermined. There has been no revision to the most recently announced dividend forecast.
ESG
Human capital is positioned as the most critical source of value creation, with a policy of enhancing productivity through respect for diversity, flexible work arrangements, and provision of continuous educational opportunities. The proportion of female workers is 48.0% of all workers (39.3% of regular employees). No quantitative targets for human resource development have been set. No specific disclosures regarding climate change are provided.
Last updated: December 19, 2025

