Cosmos Pharmaceutical
Cite as: Japan IR Index, Cosmos Pharmaceutical (3349), methodology GNT-BDS v1.1.1, reviewed 2026-10-23.
Findings and sources as of the review date shown. The company’s English disclosure may have changed since.
Where to start
Chosen from this company's lowest answers, easiest first. A quick fix uses material the company already has; a translation fix is usually met by translating a Japanese document (our note says whether this company has one). Questions that need a budget or a board decision are left out. Suggestions drawn from the research, separate from the scores.
F6 Multi-year financial data file (Excel or CSV) downloadable in English 0/5 Quick fix
Post the financial figures the company already publishes as an Excel or CSV file with English labels.
G6 Shareholder vote results disclosed in English 0/5 Quick fix
Publish the vote counts from the Japanese extraordinary report in English.
O7 Named English IR contact published 2/5 Quick fix
Link a dedicated IR contact (form, address or e-mail) from the English IR section.
O6 English archive genuinely populated, not an unverifiable shell 3/5 Quick fix
Fill the English archive with the past English documents the company already has.
English disclosure assessment
All 34 questions reviewed by the editor against the public documents; this is not an independent audit. 12 answers corrected after re-checks (research errors) on 23 Oct 2026. These are changes to our record, not to the company’s disclosure. Changes to this record →
Compared with peers
| Peer group | Median | This company |
|---|---|---|
| Same sector (Retail Trade) | 51.8 | 2 of 3 |
| Same size band (¥500bn–2tn) | 84.2 | 42 of 43 |
Compared with the companies covered here, not the whole market. Sector is the TSE 33-sector classification; market cap is from the TSE English-disclosure survey, Aug 2026; it only sets the size band, plays no part in the score, and is refreshed once a quarter. Ties share the higher rank.
Out of 100.
Of the 34 questions reviewed, 21 scored 3 or more and 11 found no qualifying English materials within the stated review scope. Read each score with its source and scope below.
Findings by question
F1Quarterly and full-year results summaries (tanshin) published in English5/5
Both periods in the English library (FY5/2026 tanshin 13 Jul, Q1 FY5/2027 13 Oct 2026) are in English on the Japanese date, each whole (see F2); earlier periods are beyond the library's ten-item list and could not be checked. Checked 23 Oct 2026 after the site's maintenance. Source document →
F2English results summary is a full translation, not an excerpt5/5
The English Q1 FY5/2027 tanshin (13 Oct 2026, 11 pp against 10 in Japanese) is a whole translation: summary, qualitative information (results, financial position, forecast), the quarterly statements and the notes (going concern, shareholders' equity, segment information, cash flows). The FY5/2026 tanshin (13 Jul, 16 pp) is whole too. The September record did not open the PDFs. So 5. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
F3Financial statements including notes available in English5/5
The English Q1 tanshin has the quarterly balance sheet and income statements with notes; the FY5/2026 tanshin adds changes in equity, cash flows and notes (segment, per-share data). Full statements and notes for the latest period, so 5. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
F4Annual securities report available in English in any form0/5
No English securities report: the English library has none, and the Japanese 有価証券報告書 page has no English version. Checked 23 Oct 2026 after the site's maintenance.
F5Segment revenue and profit disclosed in English, consistent definitions3/5
Cosmos is a single segment (retail of pharmaceuticals, cosmetics and so on) and every English tanshin says so. The FY5/2026 English tanshin adds sales by product and store openings and closures by region; the Q1 tanshin has neither. Single segment stated, with the breakdown at the year end only, so 3. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
F6Multi-year financial data file (Excel or CSV) downloadable in English0/5
No downloadable data file: the three English pages and the English PDFs only. The Japanese 経営指標 page is an HTML table. Checked 23 Oct 2026 after the site's maintenance.
F7Guidance disclosed in English with the basis explained4/5
The English FY5/2026 tanshin gives the FY5/2027 forecast (net sales ¥1,190.0bn, operating profit ¥43.0bn, ordinary ¥45.7bn, net ¥30.7bn) with a market view (continuing inflation, budget-minded consumers) and the store-opening plan by region; the Q1 tanshin confirms it unchanged. No quantified assumptions. The forecast with part of the basis, so 4. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
F8English financial disclosure current to the latest Japanese filing period5/5
English results for the three months to 31 August 2026 published 13 October 2026, the same period and day as the Japanese. Checked 23 Oct 2026 after the site's maintenance. Source document →
S1Medium-term management plan in English with numerical targets0/5
No medium-term plan with numerical targets in either language: the English site has none, and the Japanese IR pages (IR news, 財務情報, 経営指標) and the 企業戦略 page give no plan or targets. not_found. Checked 23 Oct 2026 after the site's maintenance.
S2IR presentations published in English0/5
No results presentation in either language: the Japanese IR news and 財務情報 list tanshin only. not_found. Checked 23 Oct 2026 after the site's maintenance.
S3English equity-story or investment-highlights page3/5
The English top page explains the business model for an outside reader: 'small-catchment-area mega drugstores' in areas of about 10,000 people, dense store networks aiming at about 40% market share in Kyushu, 'super-sized convenience stores', everyday low prices. A company-overview page doing the job, not framed as an investment case, so 3. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
S4Growth drivers identified and quantified in English3/5
The English tanshin outlook names the growth path (new stores in Kyushu, Chugoku and Shikoku, new catchment areas in Kanto, Chubu and Kansai, first stores in Fukushima and Nagano) and the top page the regional-share strategy; no market size, share figure per driver or contribution to the forecast. Named, qualitative, so 3. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
S5Results-briefing transcripts or Q&A published in English0/5
No briefing transcript or Q&A in either language; Cosmos holds no published results briefing. not_found. Checked 23 Oct 2026 after the site's maintenance.
S6Integrated or annual report available in English0/5
No integrated or annual report in either language. not_found. Checked 23 Oct 2026 after the site's maintenance.
S7Progress against the previous plan, including misses, explained in English0/5
No medium-term plan in either language (S1), so no previous-plan reconciliation. not_found. Checked 23 Oct 2026 after the site's maintenance.
G1Corporate governance report available in English0/5
No Corporate Governance Report in English: the English site has no governance page (english/governance/ returns 'page not found') and the library lists none. Checked 23 Oct 2026 after the site's maintenance.
G2Director biographies in English with tenure, expertise and independence3/5
The English 44th AGM notice profiles the three director candidates with dated careers (director since 2016, 2025) and reasons, and its skills matrix lists all six directors including the three Audit and Supervisory Committee members, two marked 'Outside Director'. The committee members have no tenure or career in English and no independence designation is stated. Two of the three elements, so 3. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 2. Source document →
G3Board skills matrix published in English5/5
The English 44th AGM notice (3 Aug 2026) has a 'Skills Matrix of the Board of Directors' for all six directors as composed after the meeting, against seven skill areas. Current, so 5. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
G4Executive remuneration structure and its performance linkage explained in English0/5
No remuneration disclosure in English: the English AGM notice (6 pp) covers the convocation and reference documents only; the business report with directors' pay is in the Japanese notice (58 pp) only. Checked 23 Oct 2026 after the site's maintenance.
G5AGM notice in English with sufficient lead time to vote4/5
The English notice of the 44th AGM (6 pp) was posted 3 Aug 2026, the start of electronic provision, for a meeting on 28 August (25 days), with the reference documents for both proposals; the business report and statements are in Japanese only. The Japanese notice names the voting website, soukai.mizuho-tb.co.jp, which is Japanese-only (as found in the G5 voting-site sweep). Every proposal three weeks ahead, but a Japanese-only voting route, so 4. Checked 23 Oct 2026 after the site's maintenance. Source document →
G6Shareholder vote results disclosed in English0/5
No vote results in English: the library has no resolutions notice. The Japanese 第44期定時株主総会決議ご通知 (28 Aug 2026) has no English version. Checked 23 Oct 2026 after the site's maintenance.
G7Cross-shareholdings in English with reduction schedule and rationale0/5
No cross-shareholding disclosure in English: the English tanshin, AGM notice and notices carry none, and the Corporate Governance Report and securities report are Japanese only. Checked 23 Oct 2026 after the site's maintenance.
O1English IR section reachable within two clicks of the English homepage5/5
The English top page links the IR Library directly: one click. Checked 23 Oct 2026 after the site's maintenance. Source document →
O2English document links resolve to English documents4/5
Of the eleven links in the English library, ten lead to English documents (the monthly reports are bilingual), and the last, labelled '月次報告', opens the Japanese monthly report. One Japanese document, labelled in Japanese, so 4. Checked 23 Oct 2026 after the site's maintenance. Source document →
O3English IR archive free of dead links5/5
Every English document opened: the Q1 and FY tanshin, the 44th AGM notice, the dividend, director and investment-unit notices, the monthly reports. No dead links, so 5. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 4. Source document →
O4English IR pages render without blank JavaScript failures5/5
The three English pages (top, Company Profile, IR Library) rendered fully in the browser after the maintenance. So 5. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 4. Source document →
O5Single page listing all English IR documents by date and type4/5
The English IR Library is one dated list, typed (Financial Results, Monthly Report, Information), but only its ten latest items are shown. One dated, typed list, not an archive of every type, so 4. Checked 23 Oct 2026 after the site's maintenance. Source document →
O6English archive genuinely populated, not an unverifiable shell3/5
The English IR Library shows only its ten latest items (13 Jul to 13 Oct 2026), with no year filter or archive page; earlier English tanshin cannot be reached. The current items only, so 3. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 4. Source document →
O7Named English IR contact published2/5
No contact route on the three English pages. The English tanshin header names Motoi Takemori, Director and Corporate Planning Department, under 'Inquiries'. Named only in a document header, so 2. Re-opened 23 Oct 2026 (the site was back from maintenance; PDFs read in the browser); the September record scored 0. Source document →
R1Earnings materials published in English simultaneously with Japanese5/5
The English tanshin is listed the same day as the Japanese in both periods read (Q1 FY5/2027 13 Oct 2026, FY5/2026 13 Jul 2026). Neither language publishes a results deck. Same day every period, so 5. Checked 23 Oct 2026 after the site's maintenance. Source document →
R2Median lag in days between Japanese and English statutory publication5/5
Japanese / English: Q1 tanshin 13 Oct / 13 Oct = 0; FY tanshin 13 Jul / 13 Jul = 0; 44th AGM notice 3 Aug / 3 Aug = 0; Corporate Governance Report and securities report have no English (over 90). Median 0 days, so 5. Checked 23 Oct 2026 after the site's maintenance. Source document →
R3Timely disclosures published in English4/5
Japanese timely disclosures Oct 2025 - Oct 2026 against the English library: dividend (13 Jul), director changes (3 Aug) and the investment-unit policy (28 Aug) are in English the same day, as are the monthly reports; the 28 Aug organisation and personnel notice has no English. The English library keeps only its ten latest items, so the 13 Jan 2026 organisation notice cannot be checked. Nearly all, same day, so 4. Checked 23 Oct 2026 after the site's maintenance. Source document →
R4English disclosure free of machine-translation accuracy disclaimers5/5
No machine-translation notice on the English pages or in the English documents. So 5. Checked 23 Oct 2026 after the site's maintenance. Source document →
R5English version stated as authoritative, not subordinate to Japanese2/5
'Translated ... for reference purposes only ... the original shall prevail' heads both English tanshin (FY5/2026 and Q1 FY5/2027), the 44th AGM notice and the dividend, director and investment-unit notices; the bilingual monthly reports carry none. (The earlier note said the Q1 tanshin was silent; it is not.) Disclaimed on most documents, not all, so 2. Checked 23 Oct 2026 after the site's maintenance. Source document →
Open a question for the reasoning and the document its score was read from. A zero means no qualifying English materials were located within the stated review scope as of 2026-10-23. Compare this question across companies →
Capital-policy review
No capital action has been reviewed for this company yet. The monitor covers a selection of companies and, within them, a selection of actions. See the companies covered →
Balance sheet and capital-policy indicators
No balance-sheet reading has been published for this company. See the companies covered →
Changes to this record
- Research error 23 October 2026 · F2: 0 → 5. The English tanshin is a whole translation, notes included; the September record did not open it.
- Research error 23 October 2026 · F3: 0 → 5. Full statements with notes are in English for the latest quarter and the year end.
- Research error 23 October 2026 · F5: 0 → 3. Single segment stated in English; sales by product appear only at the year end.
- Research error 23 October 2026 · F7: 0 → 4. The English forecast comes with a market view and the store-opening plan, but no quantified assumptions.
- Research error 23 October 2026 · S3: 0 → 3. The English top page explains the business model and its regional-share aim, without investment framing.
- Research error 23 October 2026 · S4: 0 → 3. Growth drivers (new store regions) are named in English, but without numbers.
- Research error 23 October 2026 · G2: 2 → 3. Candidates have dated careers and the matrix covers expertise, but tenure for committee members and independence are missing.
- Research error 23 October 2026 · G3: 0 → 5. The English AGM notice carries the current skills matrix for all six directors.
- Research error 23 October 2026 · O3: 4 → 5. All English documents in the library opened; no dead links.
- Research error 23 October 2026 · O4: 4 → 5. The English pages rendered fully.
- Research error 23 October 2026 · O6: 4 → 3. The English library keeps only its ten latest items, about three months, with no archive.
- Research error 23 October 2026 · O7: 0 → 2. No English contact route; a director is named only in the tanshin header.
Every change is labelled as a research error, new evidence supplied, improved disclosure or a rule change, with its date and the previous score. Change log →
Scores assess how English information is published, not the quality of the business or its investment value. To report an error or a document we missed, see how to contact us.