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Human Capital Disclosure Assessment

CROSS CAT CO.,LTD.

2307TSE Prime · Listed · Checked 2026-10-26Information & Communication2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

42.0 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets20.0 / 40
Technical Knowledge3.75 / 10
Skills6.25 / 15
Motivation10.0 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

CROSS CAT CO.,LTD. applies data utilization and cloud engineering to support customers' digitalization and develops employees through specialist and manager training. Compensation reflects role importance and difficulty, expertise, demonstrated capabilities, and contributions, with these factors incorporated into base salaries and bonuses. It also revises evaluation items, operates systems reflecting employee feedback, and continuously raises wages.

The disclosure shows alignment between businesses using engineering and the personnel system supporting employee growth. However, it provides no figures for employees with specialist capabilities, actual levels of fulfillment at work, or improvements in productivity and financial performance resulting from development. The effects of development initiatives cannot be assessed solely from digital-related business sales.

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 Explanations3.75 / 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 Work3.75 / 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 Change0.0 / 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.