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Human Capital Disclosure Assessment

CALBEE,Inc.

2229TSE Prime · Listed · Checked 2026-10-26Foods2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

58.25 / 100
Scores by Assessment Area and Component
Disclosure Governance15.75 / 20
Human Intangible Assets27.5 / 40
Technical Knowledge7.5 / 10
Skills5.0 / 15
Motivation15.0 / 15
Human Capital Investment Flow15.0 / 40

Overall Disclosure Profile

The filing for CALBEE,Inc. describes a human capital strategy combining opportunities for employees to take on challenges with compensation based on roles and contributions. This strategy supports employees' motivation to participate in company growth. Executives and employees held 41 direct-dialogue meetings attended by approximately 2,026 people. A proposal system for new businesses and work processes received 115 applications. The company also provides digital training and develops specialist personnel.

Employee surveys present specific questions on matters including motivation to contribute to company growth, response scales, and multiyear trends. Detailed disclosure of initiative implementation and employee conditions is a feature. However, the proprietary engagement index measures employee conditions and does not indicate sales or productivity improvement amounts attributable to development or support for taking on challenges.

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 Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations5.0 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base3.75 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change5.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship7.5 / 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.