The Ledger ResearchPrivate

The Front Office

Scouting report · 9273.T

Miyoko Komatsu

  • Managing Director in charge of Finance & Accounting (常務取締役 財務経理担当), 9273.T since 2016-09src

Finance head of Koa Shoji Holdings since 2015; Managing Director since 2025

—thin record

Not ranked yet

Scouting sheet

as of 24 Sep 2026
Delivers guidance—no promises on the record yet
Answers the question—no call reviewed yet
Capital allocation—company not reviewed yet
Pay design—no proxy read yet
Skin in the game—no holding or price on file
In the role
10 yr
Promises scored
0
Hit rate
—
Dodges / 100 answers
—
Airtime on calls
—
Every promise, oldest firstno scored promises yet

What to weigh

Watch 2

  • Also sits as Corporate Auditor of two group companies (Koa Shoji Co. and Koa Biotech Bay) while also running group finance as the holding company's finance directorsrc
  • Inside-director pay is all fixed plus a retirement-benefit provision (¥154.3m fixed, ¥11.5m retirement benefit for six directors, year to June 2026), with nothing linked to performancesrc

In their favour 2

  • Holds 264,000 shares (0.627%), the same count in every yuho table since 2021-06src
  • Conservative balance sheet: equity ratio 78.9% and cash ¥14.4bn against about ¥3.3bn of bank loans at June 2026src

Career

  1. 2025-09 – now
    Koa Shoji Holdings Co., Ltd.src
    Managing Director (常務取締役), in charge of Finance & Accounting
  2. 2025-09 – now
    Koa Shoji Co., Ltd. (group operating company)src
    Corporate Auditor (監査役)
  3. 2021-09 – 2025-09
    Koa Shoji Holdings Co., Ltd.src
    Director in charge of Finance & Accounting
  4. 2020-12 – 2021-09
    Koa Shoji Holdings Co., Ltd.src
    Director in charge of Finance & Accounting and General Affairs
  5. 2018-09 – 2020-12
    Koa Shoji Holdings Co., Ltd.src
    Director in charge of Finance & Accounting and General Affairs; General Manager, Finance & Accounting Dept.
  6. 2016-09 – 2018-09
    Koa Shoji Holdings Co., Ltd.src
    Director in charge of Finance; General Manager, Finance & Accounting Dept.
  7. 2016-09 – now
    Koa Biotech Bay Co., Ltd. (group subsidiary)src
    Corporate Auditor (監査役)
  8. 2016-01 – 2016-09
    Koa Shoji Holdings Co., Ltd.src
    General Manager, Finance & Accounting Dept.
  9. 2015-07 – 2016-01
    Koa Shoji Holdings Co., Ltd.src
    Transferred in as General Manager, Finance
  10. 2006-12 – 2015-07
    Koa Shoji Co., Ltd.src
    Joined; posts not stated
  11. 2005-04 – 2006-12
    Pasona Inc.src
    Joined; posts not stated
  12. 2000-05 – 2005-04
    Koyama CPA office (児山公認会計士事務所)src
    Joined; posts not stated
  13. 1996-09 – 2000-05
    Ishii tax accounting office (石井税務会計事務所)src
    Joined; posts not stated

Not located: Her posts at Koa Shoji Co. from 2006-12 to 2015-07, and at the earlier firms, are not stated in the yuho career. Nothing before 1996 was located

Achievements

  • Has run finance at the holding company since its first year (2015-07) and has been the board's finance director since September 2016, through the 2018 listingsrc
  • Promoted to Managing Director (常務取締役) in September 2025src
  • Came up through tax and CPA offices (1996-2005) before joining Koa Shoji Co. in December 2006src

Background

  • Boards Corporate Auditor of two group companies: Koa Biotech Bay (since 2016-09) and Koa Shoji Co. (since 2025-09)src
  • Other The company has no CFO title; the yuho names her as the director in charge of finance and accountingsrc

The promise ledger

No promise on the record yet: the research routine has not scored this company's guidance.

Sources

5
  1. Web search result IRBANK officer page for 小松美代子 (E34071): copies the yuho officer table (career 略歴, title and shares held by year, 2018-03 to 2026-06) from the yuho for the 12th period (FY 2025-07-01 to 2026-06-30). Fetched directly; EDINET and EDINET DB get_directors are out of reach · 2026-09-24
  2. Web search result IRBANK 'コーア商事 HD (9273) officer list': copies the yuho director tables (titles and shares held), yuho years 2018-03 to 2026-06. Fetched directly · 2026-09-24
  3. Web search result IRBANK 'コーア商事 HD (9273) director pay history': copies the yuho per-category director pay totals, FY 2018 to FY ended June 2026; no officer is listed as individually disclosed at ¥100m or more. Fetched directly · 2026-09-24
  4. Data connector EDINET DB get_director_compensation(edinet_code=E34071): FY ended 2026-06-30, inside directors excluding audit-committee members (6): fixed ¥154,325,000, retirement benefit ¥11,456,000, total ¥165,781,000; no performance-linked cash, bonus or share-based rows
  5. Data connector EDINET DB get_financials(edinet_code=E34071, years=3): J-GAAP consolidated; FY ended 2026-06-30 (yuho S100Z2Z6, filed 2026-09-18) net income ¥3,748.7m (flagged a record), equity ratio 78.9%, cash ¥14,389m, short-term loans ¥2,080m, long-term loans ¥972m