Human Capital Disclosure Assessment
Lacto Japan Co.,Ltd.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 13.25 / 20 |
|---|---|
| Human Intangible Assets | 18.75 / 40 |
| Technical Knowledge | 5.0 / 10 |
| Skills | 6.25 / 15 |
| Motivation | 7.5 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
Lacto Japan Co.,Ltd. operates a business connecting suppliers and customers by using specialist knowledge of foods, primarily dairy products. Employees provide information on overseas markets and products and visit customers and supplier factories to coordinate the needs of both parties. Employee development combines overseas assignments, training at operating sites, OJT, and subsidies covering half of self-development expenses. Career paths are provided for both prospective management personnel and specialists.
For the fiscal year ending November 2025, the consolidated ratio of female managers was 21.3%, while non-consolidated education and training expenses were JPY 37,705 per employee. The company also describes evaluations with clearly defined roles and grades and systems for flexible working arrangements. However, information specifically showing specialist personnel headcounts and proficiency, practical volumes of skills used, employee motivation, or changes in business outcomes from development investment 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.
| Disclosure Governance | |
|---|---|
| G1Disclosure of Basic Quantitative Information | 2 / 5 |
| G2Governance and Risk Management | 3.75 / 5 |
| G3Human Capital Strategy and Basic Policy | 3.75 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 3.75 / 5 |
| Human Intangible Assets | |
| Technical Knowledge | |
| T1Technical Knowledge Base | 1.25 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 3.75 / 5 |
| Skills | |
| S1Alignment between Technical Knowledge and Practical Work | 3.75 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 2.5 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 3.75 / 5 |
| M2Track Record of Operation | 3.75 / 5 |
| M3Employee State and Change | 0.0 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 5.0 / 10 |
| F2Magnitude of Outcomes | 0.0 / 10 |
| F3Calculation Basis and Use in Planning | 0.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2024-12-01 – 2025-11-30 · Latest recorded assessment
No earlier assessments are recorded. Comparability across periods has not been confirmed.
Sources & Assessment Scope
Current Company Information
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.