Cota Co., Ltd. manufactures and sells hair cosmetics and quasi-drugs primarily for professional use in beauty salons in Japan. The company offers a comprehensive range of products including toiletries such as shampoos and treatments; hair styling materials such as lotions, sprays, foams and waxes; coloring agents such as hair coloring and hair manicure; hair restorers such as medicinal hair restorers; perm agents such as wave agents, straighteners and curling agents; out-bath treatments; scalp care solutions; salon treatments; and sales promotion goods. Cota operates through agency sales routes and direct sales routes, serving beauty salons via sales offices and agencies with a focus on salon-exclusive products that emphasize innovation, safety and sustainability. Founded in 1979 and headquartered in Kumiyama-cho, Kuse-gun, Kyoto, Japan, the company maintains approximately 390 employees and conducts research and development to meet evolving needs of beauty professionals. Recent developments include the announcement of second-quarter financial results for the fiscal year ending March 2026 on November 5, 2025; receipt of the Good Design Award in 2025; acquisition of a patent for out-bath treatment products; updates to usage precautions for cysteamine-containing products in September 2024; and ongoing IR disclosures such as the latest business report on December 2, 2025.