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Human Capital Disclosure Assessment

NISSO HOLDINGS Co.,Ltd.

9332TSE Prime · Listed · Checked 2026-10-26Services2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

56.5 / 100
Scores by Assessment Area and Component
Disclosure Governance16.5 / 20
Human Intangible Assets20.0 / 40
Technical Knowledge7.5 / 10
Skills7.5 / 15
Motivation5.0 / 15
Human Capital Investment Flow20.0 / 40

Overall Disclosure Profile

NISSO HOLDINGS Co.,Ltd. develops personnel through training facilities and career changes under a policy of increasing the proportion of engineering personnel. The filing discloses 2,248 engineering personnel at fiscal year-end and aggregate training attendance of 22,211, including repeat participation. However, training's contribution to the increase of 194 personnel is unclear.

The filing explains that gross profit margin decreased by 0.3 percentage points due to fewer automotive personnel and delayed recovery of development costs. The delay followed the number of highly skilled personnel falling short of plan. Personnel investment and performance constraints are linked in the explanation, but the profit impact attributable solely to development is unclear. The engagement survey remains in preparation for implementation in the following fiscal year.

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 Management5.0 / 5
G3Human Capital Strategy and Basic Policy3.75 / 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 Motivation1.25 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes7.5 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship5.0 / 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.