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Human Capital Disclosure Assessment

CUBE SYSTEM INC.

2335TSE Prime · Listed · Checked 2026-10-26Information & Communication2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

64.5 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets32.5 / 40
Technical Knowledge10.0 / 10
Skills8.75 / 15
Motivation13.75 / 15
Human Capital Investment Flow17.5 / 40

Overall Disclosure Profile

CUBE SYSTEM INC. organizes the skills and experience required at each employee career stage and combines training with workplace instruction. The filing shows links between skills and work such as design and testing, together with qualification attainment rates in information processing. The filing also describes applying AI to actual projects. Through employee-president meetings and ongoing employee surveys, it identifies and addresses workplace issues.

Sales per employee for the fiscal year ended March 2026 were JPY 23,400,000, disclosed separately from the medium-term plan target of JPY 25,000,000. A distinctive feature is the use of multiple indicators covering capabilities, fulfillment at work, and productivity. However, the scope and measurement date of the workforce used for this sales indicator cannot be determined from the disclosure. The specific effects of individual development and workplace initiatives on improvements also cannot be determined.

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 Base5.0 / 5
T2Acquisition and Accumulation of Technical Knowledge5.0 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work5.0 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change3.75 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes5.0 / 10
F3Calculation Basis and Use in Planning2.5 / 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.