Cota Co., Ltd. engages in the manufacture and sale of hair care and quasi-pharmaceutical products. It operates through the following divisions: Toiletries, Hair Dressing, Hair Dye, Hair Growth Tonic, Permanent Wave Solution, and Others. The Toiletries division produces shampoo and hair treatments. The Hair Dressing division offers lotion, hair spray, hair foam, and hair wax. The Hair Dye division sells hair coloring and manicure products. The Hair Growth Tonic division provides medicated hair growth enhancers. The Permanent Wave Solution division manufactures hair wave agent, hair straightener, and hair curling products. The Others division includes sales promotional materials. The company was founded on September 27, 1979 and is headquartered in Kyoto, Japan.