Human Capital Disclosure Assessment
SMS CO.,LTD.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 15.75 / 20 |
|---|---|
| Human Intangible Assets | 25.0 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 7.5 / 15 |
| Motivation | 13.75 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
SMS CO.,LTD. advances development that applies training knowledge in the workplace and embeds it through reflection and advice from supervisors. New graduate employees receive phased training in industry knowledge and practical work. A program for newly appointed managers provides practice in employee dialogue and assigning work that supports development. The company also conducts regular individual interviews, semiannual career and satisfaction surveys, and internal job postings.
Training expenditure per employee at the filing company was JPY 150,570 for the fiscal year ending March 2026. The filing also discloses a 9-item survey measuring work engagement. Its average on a 0–6 scale changed from 3.5 in the fiscal year ending March 2024 to 3.3 in the fiscal year ending March 2026. While development methods and employee conditions are presented continuously, the disclosure does not identify how many employees acquired capabilities through training or the resulting improvement in business outcomes.
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 | 2 / 5 |
| G2Governance and Risk Management | 5.0 / 5 |
| G3Human Capital Strategy and Basic Policy | 5.0 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 3.75 / 5 |
| Human Intangible Assets | |
| Technical Knowledge | |
| T1Technical Knowledge Base | 0.0 / 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 | 5.0 / 5 |
| M2Track Record of Operation | 5.0 / 5 |
| M3Employee State and Change | 3.75 / 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.