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Human Capital Disclosure Assessment

ITO EN,LTD.

2593TSE Prime · Listed · Checked 2026-10-26Foods2026-04-30

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

48.25 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets26.25 / 40
Technical Knowledge3.75 / 10
Skills11.25 / 15
Motivation11.25 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

The filing for ITO EN,LTD. describes the development of employees needed for its tea-centered business and research activities applying specialist knowledge. The company collaborates with universities and research institutions to examine the health value of green tea, matcha, coffee, and other products. For the fiscal year ended April 2026, the filing discloses 6 joint studies on health-related ingredients and 7 communications of research outcomes, allowing the scale of practical work applying employee knowledge to be identified.

In evaluation and compensation, the filing presents an approach of giving positive weight to work processes as well as outcomes and encouraging employees to take on challenges. The approach includes performance-linked bonuses and other measures. However, the numbers of studies and communications measure activity volume and do not directly indicate improvements in financial performance or productivity. The filing also discloses trends in an overall score concerning employee attitudes. However, information for assessing the content of the questions and the relationships between individual initiatives and changes is limited.

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 Application3.75 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change2.5 / 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

2025-05-01 – 2026-04-30 · 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.