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Human Capital Disclosure Assessment

Showa Sangyo Co.,Ltd.

2004TSE Prime · Listed · Checked 2026-10-26Foods2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

40.75 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets18.75 / 40
Technical Knowledge3.75 / 10
Skills2.5 / 15
Motivation12.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

Showa Sangyo Co.,Ltd. links employee development, assignments that broaden experience, and career and compensation systems to its management plan. In FY2025, the company provided level-specific training, supported self-directed learning, and expanded learning materials. The filing discloses education expenses of JPY 42,000 per employee. System designs are also specific, including internal job postings for specialist positions, evaluations covering both outcomes and capabilities, and interviews linking assessments to roles and salaries.

The "Ikiiki Shihyo" (workplace well-being indicator), measuring workplace conditions, was 66.8%. The filing explains it as the average favorable-response rate for fulfillment at work, approaches to handling matters, and workplace safety. However, the proportion of employees with secondment experience indicates transfer experience rather than the extent of specific skill application. Health-related indicators are also provided, but work outcomes are not inferred from indicators whose numerical meanings are explained only to a limited extent. The new system starting in April 2026 must also be distinguished from current-period implementation.

Scores by Assessment Item

Scores assess disclosures in the Annual Securities Report. A score of zero does not mean that an initiative is not implemented or that employees lack capability.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information2 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations5.0 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base0.0 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work1.25 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion1.25 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change3.75 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 10

Assessment History

2025-04-01 – 2026-03-31 · Latest recorded assessment

No earlier assessments are recorded. Comparability across periods has not been confirmed.

Sources & Assessment Scope

Current Company Information

Current name source · Listing status source

Filing Information

Assessment Scope & Disclaimer

This assessment is based solely on information disclosed in the company's Japanese-language Annual Securities Report filed through EDINET.

It does not assess the human capital initiatives a company actually implements or the company's human capital capabilities themselves.

Items for which no disclosure was identified in the Annual Securities Report receive no points, regardless of whether the company actually implements the relevant initiatives.

This English-language assessment is a translation of the original Japanese assessment and is provided for convenience. In the event of any discrepancy, the Japanese assessment prevails.