The controlling shareholder is Top Co., Ltd., holding 45.43% of voting rights, with 0.0% direct ownership and 45.43% aggregated. The parent company is Top Co., Ltd., and relatives of the founder concurrently serve as officers. 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The parent company is Top Co., Ltd., and relatives of the founder concurrently serve as officers. Transactions with the controlling shareholder will be decided after deliberation on their appropriateness.","jir_summary":"### Status and Relationship of the Controlling Shareholder\nThis document discloses matters concerning controlling shareholders as of June 30, 2026. The parent company is Top Co., Ltd., which directly or in aggregate owns 45.43% of the Company's voting rights. There is no corporate group headquarters function, and it is explained that there are effectively no material risks or benefits. It also states that relatives of the founder concurrently serve as Chairman and Director.\n\n### Transactions with the Controlling Shareholder and Minority Shareholder Protection\nIf transactions arise between the Company and the controlling shareholder, they will be conducted under appropriate terms similar to general transactions, and the Board of Directors will deliberate and decide on the appropriateness of the transaction details and terms regardless of the transaction amount. The policy for protecting minority shareholders is also stated.","jir_financial_highlights":"Voting Rights Ownership Ratio: 45.43% (Unknown)","jir_category":"","jir_hashtags":"#KudoCorporation-NotForPublicIRUse","jir_key_figures":"Voting Rights Ownership Ratio: 45.43%\nDirect Ownership: 0.0%\nAggregated Ownership: 45.43%","jir_meta_title":"Kudo Corporation \u2014 Notice Regarding Matters Concerning Controlling Shareholders | September 2026","jir_meta_description":"Disclosure of matters concerning Kudo Corporation's controlling shareholders. The parent company is Top Co., Ltd., holding 45.43% of voting rights. The document notes concurrent roles of founder's relatives and the policy for protecting minority shareholders, and outlines the approach to deliberating future transactions.","jir_og_title":"Kudo Corporation \u2014 Notice Regarding Matters Concerning Controlling Shareholders","jir_og_description":"Disclosure of controlling shareholder information and the policy for deliberating transactions. The parent company is Top Co., Ltd., holding 45.43% of voting rights, with a stated policy to protect minority shareholders.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60437,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-124282","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n