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Human Capital Disclosure Assessment

KYOEI STEEL LTD.

5440TSE Prime · Listed · Checked 2026-10-26Iron & Steel2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

45.75 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets23.75 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation10.0 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

The filing for KYOEI STEEL LTD. describes human capital initiatives centered on compensation, growth opportunities, teamwork, and identification with its corporate philosophy. It promotes sharing manufacturing techniques, presenting problem-solving activities, and personnel exchanges within the group. It also specifies evaluations combining competencies and job duties and a bonus system linked to business performance.

Training expenditure and the track record of work-life support are available, but information on specialist capabilities held or acquired, practical usage volumes, and employee survey findings is limited. Although there is a policy to examine work performance, further information could support evaluation of the findings and their relationship with human capital initiatives.

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 Management3.75 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base2.5 / 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 Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 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.