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Human Capital Disclosure Assessment

COSEL CO.,LTD.

6905TSE Prime · Listed · Checked 2026-10-26Electric Appliances2026-05-20

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

44.0 / 100
Scores by Assessment Area and Component
Disclosure Governance14.0 / 20
Human Intangible Assets22.5 / 40
Technical Knowledge5.0 / 10
Skills5.0 / 15
Motivation12.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

COSEL CO.,LTD. emphasizes personnel who independently identify issues and collaborate, alongside transferring the knowledge and experience supporting power-supply engineering and quality. It has established education programs by organizational level and within departments, linking roles, outcomes, and capabilities to evaluation and compensation. It continues reviewing childcare and nursing-care programs and conducting employee surveys while developing shared values and a supportive working environment.

The levels of specialist capabilities held or acquired and the extent to which skills are used in practice are not sufficiently disclosed. Survey results indicate an intention to continue working but do not directly measure willingness to contribute to work outcomes. Outcome volumes corresponding to human capital initiatives and specific verification are limited, while discrepancies between tables on women's appointments and men's childcare leave also require explanation.

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 Information4 / 5
G2Governance and Risk Management3.75 / 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 Knowledge2.5 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change3.75 / 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

2025-05-21 – 2026-05-20 · 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.