{"entity":{"edinet_code":"E33497","sec_code":"7808","name_ja":"株式会社シー・エス・ランバー","name_en":"C.S. LUMBER CO., INC","industry":"その他製品","industry_en":"Other Products"},"names_note":"English company names are as filed: each company's own annual report states its English name on the cover page. For a company that files no annual report, EDINET's filer registry is used instead. The as-filed Japanese name is always returned alongside.","filing":{"doc_id":"S100YYY4","filer_name":"株式会社シー・エス・ランバー","filer_name_en":"C.S. LUMBER CO., INC","period_end":"2026-05-31","filed_date":"2026-08-27","sha256":"00e5bc9597946739bb9938a217e3bb3cc8e864e170a2aac5bdf9df492f754dd0","status":"clean"},"basis":{"measurement":"carrying_amount","entity_scope":"parent_only","share_scope":"listed","trust_included":"unknown","as_of":"2026-05-31","period_type":"annual","labels":{"measurement":"Balance-sheet carrying amount. Under Japanese GAAP listed equities are carried at market with the valuation difference in other comprehensive income, so carrying amount and acquisition cost diverge enormously on positions bought decades ago.","entity_scope":"The reporting company itself (提出会社) — the holding company, excluding the group holders it names separately.","share_scope":"Listed shares only (上場株式).","trust_included":"The filing does not state whether retirement-benefit-trust shares are included. Never guessed — shares contributed to such a trust leave the holder's balance sheet while the settlor normally keeps the right to instruct the vote.","period_type":"From an annual securities report (有価証券報告書). The policy shareholding table appears only in the annual report."},"not_comparable":"Figures are balance-sheet CARRYING AMOUNT at fiscal year end, from the annual securities report. They are NOT comparable with the acquisition-cost or book-value-reduction figures quoted in press coverage and IR presentations, and NOT comparable with interim (half-year) figures, which this product does not hold. Always state the basis with the number, and use check_claim before setting one of our figures against a published one."},"basis_note":"The basis every yen figure on this response is on. entity_scope is read from the filing's own disclosing entities, not assumed: scale_entities and flows each carry their own entity_scope and share_scope, and a figure quoted for one entity is not the group figure.","holdings":[{"holder_table":"reporting","held_name_raw":"㈱ヤマダホールディングス","held_name_en":"YAMADA HOLDINGS CO., LTD.","held_sec_code":"9831","match_status":"matched","shares":230020,"book_value_yen":143647000,"prior_shares":230020,"prior_book_value_yen":99667000,"purpose_ja":"保有目的は、主にプレカット事業における主要販売先である、同社子会社㈱ヒノキヤグループとの取引関係の維持及び強化のためです。","reciprocal":"無","pct_outstanding":0.03461860542287706,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":1.208809065525215,"pct_of_holder_assets":0.4744032079507741,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11883349000,"holder_total_assets_yen":30279517000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"飯田グループホールディングス㈱","held_name_en":"Iida Group Holdings Co.,Ltd.","held_sec_code":"3291","match_status":"matched","shares":45451,"book_value_yen":96902000,"prior_shares":44039,"prior_book_value_yen":89312000,"purpose_ja":"保有目的は、主に安定株主の確保及びプレカット事業における主要販売先である、同社子会社㈱東栄住宅との取引関係の維持及び強化のためです。株式数増加の理由は、取引先持株会を通じた定期拠出及び配当金再投資によるものです。","reciprocal":"無(注)３","pct_outstanding":0.01644807213420715,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.8154435252217199,"pct_of_holder_assets":0.3200249198162573,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11883349000,"holder_total_assets_yen":30279517000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱千葉興業銀行","held_name_en":"The Chiba Kogyo Bank, Ltd.","held_sec_code":"8337","match_status":"matched","shares":15000,"book_value_yen":34155000,"prior_shares":15000,"prior_book_value_yen":17670000,"purpose_ja":"保有目的は、取引先金融機関として安定的な取引維持のためです。","reciprocal":"無","pct_outstanding":0.025227491002405105,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":5,"pct_of_holder_equity":0.2874189759132716,"pct_of_holder_assets":0.11279902516278578,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11883349000,"holder_total_assets_yen":30279517000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"大東建託㈱","held_name_en":"DAITO TRUST CONSTRUCTION CO.,LTD.","held_sec_code":"1878","match_status":"matched","shares":4694,"book_value_yen":14889000,"prior_shares":829,"prior_book_value_yen":13464000,"purpose_ja":"保有目的は、主に安定株主の確保及びプレカット事業における主要販売先としての取引関係の維持及び強化のためです。株式数増加の理由は、取引先持株会を通じた定期拠出及び配当金再投資によるものです。(注)４","reciprocal":"無","pct_outstanding":0.0014392870384030696,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.12529296244686577,"pct_of_holder_assets":0.049171854359499854,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11883349000,"holder_total_assets_yen":30279517000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":["share split"],"note_refs":["4"],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱りそなホールディングス","held_name_en":"Resona Holdings, Inc.","held_sec_code":"8308","match_status":"matched","shares":3698,"book_value_yen":7543000,"prior_shares":3697,"prior_book_value_yen":4730000,"purpose_ja":"保有目的は、取引先金融機関として安定的な取引維持のためです。株式数増加の理由は、配当金再投資によるものです。","reciprocal":"無","pct_outstanding":0.0001634806893006857,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.06347537213625552,"pct_of_holder_assets":0.02491122959458039,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11883349000,"holder_total_assets_yen":30279517000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false}],"holders":[{"holder_name":"阪和興業株式会社","holder_name_en":"HANWA CO., LTD.","holder_sec_code":"8078","doc_id":"S100YED6","period_end":"2026-03-31","holder_table":"reporting","shares":12000,"book_value_yen":36000000,"prior_shares":12000,"prior_book_value_yen":34000000,"purpose_ja":"主に当社その他事業セグメント（住宅資材事業）において、木材加工品の仕入や木材の販売など、安定的な取引関係の維持・強化を目的として保有しております。","reciprocal":"無","pct_outstanding":0.6487187804086928,"pct_unavailable":null,"pct_basis_period_end":"2026-05-31","pct_share_classes":1,"pct_of_holder_equity":0.008315028721495043,"pct_of_holder_assets":0.0029686755254143362,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":432951000000,"holder_total_assets_yen":1212662000000,"implausible":false,"reciprocal_held_both_ways":false}],"reclassified":[],"reclassified_note":"As filed, from the annual report's 保有目的を変更した投資株式 table. direction=to_pure means the filer moved the holding from a policy shareholding to 純投資目的 (pure investment); the shares are not necessarily sold, and the position leaves the named policy table in the year of the change. direction=to_policy is the reverse. fy_of_change_ja is the fiscal year the filer states the change took effect, verbatim — some filers list more than one. A filing repeats these rows for several years after the change, so this is a standing disclosure, not a one-year event.","implausible_note":"A row is flagged implausible when its two filed numbers are mutually impossible — book value ÷ shares of ¥1,000,000 or more, which no listed Japanese share reaches. It is a filer tagging error (a value entered at the wrong scale, or a share count in thousands), not an extraction error: the values match the filing's XBRL exactly. Flagged rows are still returned, exactly as filed, but are excluded from the yen aggregates here and counted in excluded_positions / excluded_yen so the exclusion is visible.","notes":[{"holder_table":"reporting","note_no":"1","text_ja":"(注) １．保有銘柄数が60銘柄に満たないため、貸借対照表計上額が資本金額の100分の１以下の銘柄についても記載しております。"},{"holder_table":"reporting","note_no":"2","text_ja":"２．当社は、特定投資株式における定量的な保有効果の記載が個別取引等の秘密保持の観点から困難であるため、保有の合理性を検証した方法について記載いたします。当社は、毎期、取締役会において、個別銘柄ごとに当社売上高に占める割合、取引実績推移等を勘案して中長期的な経営戦略視点で保有の合理性の検証を行っており、2026年５月31日を基準とした検証の結果、現状保有する株式はいずれも保有方針に沿った目的で保有していることを確認しております。"},{"holder_table":"reporting","note_no":"3","text_ja":"３．同社は、当社株式を保有していませんが、同社の子会社である㈱東栄住宅が当社株式を保有しております。"},{"holder_table":"reporting","note_no":"4","text_ja":"４．大東建託㈱は、2025年９月30日を基準日として同年10月1日付で普通株式１株につき５株の割合で株式分割を行っており、当事業年度については当該株式分割後の株式数を記載しております。"}],"notes_note":"The filing's own numbered footnotes to the named policy table, verbatim. The XBRL numbers them (注)1, (注)2 … and gives no link back to a row, so a note is tied to a position only where it names that issuer.","flows":[{"holder_table":"reporting","share_class":"listed","issues_increased":3,"acquisition_cost_yen":5019000,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","issues_increased":null,"acquisition_cost_yen":null,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"unlisted"}],"flows_note":"The filer's own tally, as filed, of how many issues increased or decreased during the year and the yen involved — acquisition cost for increases, sale proceeds for decreases. Read against the reclassification table this separates what was actually sold from what merely changed category. Counts are as filed and are not corrected for filer tagging errors.","no_reduction_measure":"This product holds sale proceeds (売却価額), as filed, for one fiscal year. It does NOT hold a book-value-reduction measure. The two are different measures and must never be presented as equivalent.","scale":{"policy_total_yen":297138000,"listed_yen":297138000,"unlisted_yen":null,"listed_issues":5,"unlisted_issues":null,"equity_yen":11883349000,"equity_basis":"jgaap_consolidated","total_assets_yen":30279517000,"assets_basis":"jgaap_consolidated","pct_of_equity":2.5004567315156696,"pct_of_assets":0.9813168420090717,"equity_basis_label":"Consolidated net assets (Japanese GAAP)","assets_basis_label":"Consolidated net assets (Japanese GAAP)","equity_calc":"total policy shareholdings ÷ shareholders' equity × 100, both as filed in this annual securities report","assets_calc":"total policy shareholdings ÷ total assets × 100, both as filed in this annual securities report"},"scale_entities":[{"holder_table":"reporting","share_class":"listed","book_value_yen":297138000,"issue_count":5,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"}],"scale_history":[{"year":"2021","period_end":"2021-05-31","policy_total_yen":214989000,"equity_yen":4196818000,"equity_basis":"jgaap_consolidated","pct_of_equity":5.122666744185714,"pct_of_assets":1.3362374885256387},{"year":"2022","period_end":"2022-05-31","policy_total_yen":197772000,"equity_yen":6885515000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.8722905984519675,"pct_of_assets":0.9403476526683694},{"year":"2023","period_end":"2023-05-31","policy_total_yen":209108000,"equity_yen":8990606000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.325849892654622,"pct_of_assets":0.9352594438357713},{"year":"2024","period_end":"2024-05-31","policy_total_yen":224392000,"equity_yen":10287639000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.181180735443769,"pct_of_assets":0.9535375251215528},{"year":"2025","period_end":"2025-05-31","policy_total_yen":224844000,"equity_yen":11289272000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.9916607554499528,"pct_of_assets":0.8346548900407034},{"year":"2026","period_end":"2026-05-31","policy_total_yen":297138000,"equity_yen":11883349000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.5004567315156696,"pct_of_assets":0.9813168420090717}],"scale_note":"The policy total is Official (as filed) — the filing's own total carrying amount for the whole policy bucket, listed and unlisted, summed across the entities the filing discloses. It is a floor: holdings at group companies the filing does not name are disclosed nowhere and are not included. The percentages are calculated, not filed, and carry their formula. equity_basis names which figure the denominator is, because filers report under Japanese, IFRS or US accounting standards and an adopter of the latter two stops tagging the Japanese consolidated figure — a parent-only denominator is a different measure and is labelled as one, never silently mixed with a group figure. Percentages are null where equity or total assets is missing or not positive; missing is never shown as zero.","scale_reference":"ISS's Japan proxy voting guidelines recommend a vote against the top executive at a company that allocates 20 percent or more of its net assets to cross-shareholdings, a policy effective from February 2022. ISS counts unilateral holdings, not only mutual ones.","ownership_calc":"shares held ÷ (issuer's issued shares − treasury shares) × 100, both as filed, the denominator taken from the issuer's own annual securities report nearest the holding's fiscal year end","ownership_note":"Derived, not filed. The denominator is the issuer's own reported issued shares less treasury shares, from its annual report nearest this holding's fiscal year end on either side — pct_basis_period_end gives that date, and it can fall after the holding's date where that report is the closer one. For a single-class listed stock this equals the stake's share of market capitalisation. It is null where the issuer files no annual report we hold; where the issuer's share count moves by half or more across the window, because a split or issue makes the share base indeterminate; and where the result would exceed 100%, which is a data fault rather than a stake. It is less exact where the issuer has more than one share class (pct_share_classes > 1), because treasury shares are reported across all classes.","holder_share_calc":"this position's book value ÷ the holder's shareholders' equity (or total assets) × 100, both as filed in the holder's own annual securities report","holder_share_note":"The mirror of pct_outstanding. That sizes a stake against the ISSUER — how much of the issuer this holder owns. pct_of_holder_equity and pct_of_holder_assets size the same position against the HOLDER: how much of its own capital is committed to this one name. Calculated, not filed. Null where the holder's filing gives no usable denominator, never zero. holder_equity_basis says which accounting figure the denominator is, and a parent_only basis is not comparable with a consolidated one. A position CAN legitimately exceed 100% of equity — a holder whose book equity is smaller than one long-held stake is a real and commercially interesting case, not an error — so no ceiling is imposed. Extreme values are worth checking against the filing: where the position's own two filed numbers are mutually impossible the row is marked `implausible`, but that test catches only scale errors visible per share, so it does not catch every bad figure. The book value and share count are returned alongside so the reader can check.","action_calc":"keyword match over the filing's own stated purpose and table footnotes: 株式分割、株式併合、株式交換、株式移転、会社分割、合併、持株会社、商号変更、公開買付、上場廃止","ratio_calc":"current shares ÷ prior shares where that ratio is an exact whole number (or its exact reciprocal) — the signature of a split or a consolidation rather than a trade","history":[{"year":"2021","period_end":"2021-05-31","named_holdings":5,"book_value_yen":214987000},{"year":"2022","period_end":"2022-05-31","named_holdings":6,"book_value_yen":197770000},{"year":"2023","period_end":"2023-05-31","named_holdings":5,"book_value_yen":209108000},{"year":"2024","period_end":"2024-05-31","named_holdings":5,"book_value_yen":224390000},{"year":"2025","period_end":"2025-05-31","named_holdings":5,"book_value_yen":224843000},{"year":"2026","period_end":"2026-05-31","named_holdings":5,"book_value_yen":297136000}],"history_note":"One point per annual report filed. Each year's book value is as filed; book values are fair-valued at period end, so a change reflects both trading and market moves.","provenance":{"trust":"official","note":"Figures exactly as filed in each company's 有価証券報告書 (annual securities report), EDINET. Raw filings archived with SHA-256; doc_id links to the source filing."}}