Human Capital Disclosure Assessment
MANI,INC.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 12.25 / 20 |
|---|---|
| Human Intangible Assets | 21.25 / 40 |
| Technical Knowledge | 6.25 / 10 |
| Skills | 7.5 / 15 |
| Motivation | 7.5 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
MANI,INC. develops and improves ophthalmic surgical instruments, suture needles, and dental treatment products through cooperation with physicians and coordination with sales. It provides grade-based and specialized education centered on its training institute. A program for managers in development departments conveys manufacturing expertise. Average annual training time per employee in Japan is 59 hours.
Employees participate in organizational culture reform, while assessment and compensation are redesigned around outcomes and capabilities, and operations are organized into small units. Subsidiaries in Vietnam and China also provide education tailored to local circumstances. However, disclosures of specialist capabilities held or acquired, skill use, and employee survey findings are limited. Quantified operational outcomes from human capital initiatives and specific links to improved motivation could not be identified.
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 | 1 / 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 | 2.5 / 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 | 3.75 / 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
2024-09-01 – 2025-08-31 · 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.