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Human Capital Disclosure Assessment

KOSE Holdings Corporation

4922TSE Prime · Listed · Checked 2026-10-26Chemicals2025-12-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

52.25 / 100
Scores by Assessment Area and Component
Disclosure Governance13.5 / 20
Human Intangible Assets28.75 / 40
Technical Knowledge7.5 / 10
Skills7.5 / 15
Motivation13.75 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

KOSE Holdings Corporation develops leaders for overseas businesses, supports employees' autonomous career development, and advances new-business development through internal entrepreneurship. A program combining design thinking with collaboration involving external companies led to the commercialization of a new brand in 2024.

However, for 2025, the filing discloses aggregate training attendance of 8,078, including repeat participation, and 70,446 training hours within the domestic scope. Its 2024 motivation survey uses a 5-point scale for attachment to products and the company and for interdepartmental collaboration, identifying collaboration as an improvement issue. Disclosure remains limited on skills used in practice and calculations of financial outcomes or productivity corresponding to development investment.

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 Information1 / 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 Base3.75 / 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 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 Outcomes5.0 / 10
F2Magnitude of Outcomes2.5 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 10

Assessment History

2025-01-01 – 2025-12-31 · 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.