Human Capital Disclosure Assessment
MAX CO.,LTD.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 15.5 / 20 |
|---|---|
| Human Intangible Assets | 22.5 / 40 |
| Technical Knowledge | 5.0 / 10 |
| Skills | 6.25 / 15 |
| Motivation | 11.25 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
The filing states that MAX CO.,LTD. emphasizes personnel growth and presents an approach that evaluates challenges and behavioral processes alongside outcomes. Semiannual self-reporting and dialogue with supervisors support capability development. The disclosure describes allocating 28% of outcome-distribution profit, based on consolidated operating profit, as the total funding source for directors' and employees' bonuses.
Research and development work uses 3D design, analysis, and a system for sharing technical knowledge. However, the number of people possessing these skills, usage, and actual reductions in development periods are not published. Employee survey findings are described as above average, without detailed scales or figures. Additional evidence is needed to compare motivation levels and outcomes from human capital initiatives.
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 | 3 / 5 |
| G2Governance and Risk Management | 5.0 / 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 | 2.5 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 2.5 / 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 | 5.0 / 5 |
| M2Track Record of Operation | 5.0 / 5 |
| M3Employee State and Change | 1.25 / 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
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
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.