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cotta CO.,LTD — Investor Relations & Filings

Ticker · 3359 ISIN · JP3442910000 T Wholesale and retail trade
Filings indexed 68 across all filing types
Latest filing 2024-11-15 M&A Activity
Country JP Japan
Listing T 3359

About cotta CO.,LTD

https://www.cotta.co.jp/

cotta CO., LTD. operates a major e-commerce platform specializing in confectionery and baking supplies. The company provides a comprehensive range of products, including food ingredients, baking tools, and packaging materials such as cake boxes, bags, and wrapping paper. Serving a diverse customer base from professional bakers and confectionery businesses to individual home consumers, the platform also functions as a significant resource hub. It offers extensive content, including recipes and tutorials, to support the baking community.

Recent filings

Filing Released Lang Actions
訂正臨時報告書
M&A Activity Classification · 100% confidence The document is titled "訂正臨時報告書" (Correction Extraordinary Report) and explicitly states it is an "臨時報告書" (Extraordinary Report) submitted to the Kanto Local Finance Bureau Director. The content details a resolution made by the Board of Directors on November 14, 2024, regarding the acquisition of all issued shares of GCJG30 Co., Ltd., making it a subsidiary. This type of filing, reporting a significant event like a subsidiary acquisition (特定子会社の異動), is characteristic of an Extraordinary Report in the Japanese regulatory framework, which corresponds to the general category of significant event disclosures. Given the provided definitions, this document reports a major corporate action (M&A/Subsidiary acquisition) but is not a standard 10-K, AR, or ER. In the context of the provided codes, the closest fit for a mandatory, unscheduled, significant corporate event disclosure that isn't explicitly covered by other specific codes (like DIRS, DIV, DLST) is often categorized under general regulatory filings or specific event disclosures. Since the event is a change in control/subsidiary status, and it is an 'Extraordinary Report' (which is a type of mandatory disclosure), it fits best under the general 'Regulatory Filings' (RNS) as a catch-all for mandatory, non-periodic, specific event disclosures not listed elsewhere, or potentially 'TAR' (M&A Activity). However, 'TAR' is defined as 'Merger proposals or takeover bids'. This is an acquisition of a subsidiary, which is a form of M&A. Given the nature of the disclosure (a mandatory filing reporting a specific transaction), RNS is the safest general regulatory fallback, but TAR (M&A Activity) is highly relevant to the content (acquisition of a company). Since the document is a formal regulatory filing reporting a transaction, and 'TAR' covers M&A, I will classify it as TAR, as the core event is an acquisition. Revisiting the definitions: TAR is for 'merger proposals or takeover bids'. This is a completed acquisition resulting in a subsidiary change. If we strictly follow the definitions, this specific type of mandatory disclosure (Extraordinary Report on Subsidiary Acquisition) is not explicitly listed. Therefore, the fallback 'RNS' (Regulatory Filings) is the most appropriate general category for a mandatory, unscheduled regulatory disclosure that doesn't fit the highly specific categories like DIRS, DIV, or DLST, or the specific M&A definition of TAR (which implies a proposal/bid). I will use RNS as the most accurate general regulatory filing code.
2024-11-15 Japanese
臨時報告書
M&A Activity Classification · 100% confidence The document is titled "臨時報告書" (Extraordinary Report/Timely Disclosure Report) and is submitted to the Kanto Local Finance Bureau Director. The content explicitly states the reason for filing under Article 24-5, Paragraph 4 of the Financial Instruments and Exchange Act, concerning the acquisition of all outstanding shares of a company (GCJG30) resulting in a change of a specified subsidiary. This type of mandatory, immediate disclosure regarding a significant corporate event (like an M&A transaction leading to a subsidiary change) that is not a standard periodic report (10-K, IR) or a simple announcement of a report release (RPA) typically falls under the general category for significant regulatory filings in Japan, which corresponds best to the 'Regulatory Filings' (RNS) category in the provided schema, as it is a specific, non-periodic regulatory filing. It is not an M&A announcement (TAR) because it is the formal regulatory filing *about* the transaction, not the initial tender offer/merger proposal itself. It is not a Call Transcript (CT), Earnings Release (ER), or Interim Report (IR). Given the nature of the filing (a formal, non-standard regulatory disclosure based on specific legal requirements), RNS is the most appropriate general regulatory filing code.
2024-11-15 Japanese
有価証券届出書(組込方式)
Share Issue/Capital Change Classification · 98% confidence The document is titled "有価証券届出書" (Securities Registration Statement) and is submitted to the "九州財務局長" (Director of the Kyushu Local Finance Bureau). It explicitly details the offering of "新株予約権証券" (Stock Acquisition Rights Certificates) for the 8th and 9th series, including issuance terms, exercise prices, and capital increase amounts. This structure and content clearly indicate a filing related to the issuance of securities, which aligns with the definition of a registration statement for capital/financing activities. Although it involves stock acquisition rights, the primary nature of the document is the formal registration of a securities offering, making 'Capital/Financing Update' (CAP) the most appropriate classification, as it is a comprehensive filing detailing the terms of the capital raise, rather than just a general announcement (RPA/RNS). The length (72,079 chars) confirms it is the full report, not just an announcement of one.
2024-11-14 Japanese
四半期報告書-第26期第2四半期(2024/01/01-2024/03/31)
Interim / Quarterly Report Classification · 100% confidence The document is a 'Quarterly Report' (四半期報告書) for the company 'cotta CO.,LTD' covering the second quarter of the 26th fiscal period (January 1, 2024, to March 31, 2024). It contains detailed financial statements, including the balance sheet, income statement, and comprehensive income statement, as well as management analysis and auditor review information. This fits the definition of an Interim/Quarterly Report (IR). H1 2024
2024-05-15 Japanese
確認書
Regulatory Filings Classification · 100% confidence The document is titled '確認書' (Confirmation Letter) and explicitly states it is filed under the Financial Instruments and Exchange Act Article 24-4-8. It serves as an officer certification confirming the accuracy of the quarterly report, rather than being the quarterly report itself. Per the 'CERTIFICATION RULE', documents that are primarily officer certifications or attestations should be classified as Regulatory Filings (RNS). Q2 2024
2024-05-15 Japanese
確認書
Report Publication Announcement Classification · 100% confidence The document text contains the header "第1四半期報告書" (First Quarter Report) and specifies a reporting period ("第26期第1四半期(自 2023年10月1日 至 2023年12月31日)"). It also includes a confirmation statement regarding the appropriateness of the quarterly report's contents, referencing the Financial Instruments and Exchange Act ("金融商品取引法"). This structure strongly indicates a comprehensive financial report covering a period shorter than a year, which aligns with the definition of an Interim / Quarterly Report (IR). The document length is very short (606 chars), but the content is the substance of the report confirmation, not just an announcement of publication, making IR more appropriate than RPA or RNS.
2024-02-14 Japanese

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