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Human Capital Disclosure Assessment

RAKUS Co.,Ltd.

3923TSE Prime · Listed · Checked 2026-10-26Information & Communication2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

57.0 / 100
Scores by Assessment Area and Component
Disclosure Governance17.0 / 20
Human Intangible Assets30.0 / 40
Technical Knowledge8.75 / 10
Skills7.5 / 15
Motivation13.75 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

RAKUS Co.,Ltd. defines 11 expected behaviors for managers and uses quarterly evaluations by subordinates to improve training and management. The proportion receiving evaluations at or above a specified level was 96.4%, showing managers' attainment of capabilities and behaviors, beyond merely conducting training. Multiple systems also support employees' career choices, acceptance of evaluations, and flexible working arrangements.

Disclosure connects systems with employee conditions, including 71.6% of employees who can envision internal careers and 95.0% acceptance of evaluations. However, these figures do not indicate the extent of improvements in financial outcomes or productivity. Evaluations of managers, employee acceptance, and business outcomes must each be interpreted separately.

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 Information2 / 5
G2Governance and Risk Management5.0 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations5.0 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base3.75 / 5
T2Acquisition and Accumulation of Technical Knowledge5.0 / 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 Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change3.75 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 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

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.