Human Capital Disclosure Assessment
FINDEX Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 15.25 / 20 |
|---|---|
| Human Intangible Assets | 25.0 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 11.25 / 15 |
| Motivation | 10.0 / 15 |
| Human Capital Investment Flow | 12.5 / 40 |
Overall Disclosure Profile
FINDEX Inc. also applies knowledge accumulated in medical information systems to public-sector document management. The filing explains research and development activities and participant numbers across healthcare, public-sector, and health-tech fields. In the public sector, the company uses generative AI for code generation and quality control to improve development efficiency. The filing reports that customers favorably evaluated usability and reliability.
In human resources, the company advances appointments based on outcomes and preferences, role-based pay, and employee deployment, including changes in job type. The filing also discloses application numbers for qualification support and the number of employees using reduced working hours. However, explanations are limited regarding the content of qualifications acquired, capability levels attained, and actual hours spent using skills in practical work. The overall employee-survey score improved, but whether it measured willingness to deliver outcomes is unclear. The magnitude of improvements in productivity and financial performance from human capital initiatives and AI use is also not disclosed.
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 | 4 / 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 | 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 | 3.75 / 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 | 2.5 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 7.5 / 10 |
| F2Magnitude of Outcomes | 2.5 / 10 |
| F3Calculation Basis and Use in Planning | 0.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2025-01-01 – 2025-12-31 · 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.