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Human Capital Disclosure Assessment

Foster Electric Company,Limited

6794TSE Prime · Listed · Checked 2026-10-26Electric Appliances2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

48.25 / 100
Scores by Assessment Area and Component
Disclosure Governance13.25 / 20
Human Intangible Assets25.0 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation11.25 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

Foster Electric Company,Limited combines overseas plant training for new employees, overseas programs for younger and mid-level personnel, and development of next-generation management personnel to support global audio product development and manufacturing. Since 2011, in-house technical courses have recorded more than 5,600 attendances, including repeat participation, and previous courses are available through videos. Specific systems support employees' career choices, secondary employment, flexible working, and balancing work with childcare or caregiving.

However, course participant numbers are distinct from capability acquisition, while specialist capability holdings and practical usage volumes are not sufficiently presented. The positive response rate for engagement is disclosed, but explanations of the questions are limited. Operational efficiency from flexible working is described only qualitatively, and the degree of improvement cannot be identified. In addition, inconsistencies remain between notes on the formula and eligible population for men taking childcare leave.

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 Management5.0 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base2.5 / 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 Motivation3.75 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change2.5 / 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

2025-04-01 – 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.