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Human Capital Disclosure Assessment

KOSAIDO Holdings Co.,Ltd.

7868TSE Prime · Listed · Checked 2026-10-26Other Products2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

40.75 / 100
Scores by Assessment Area and Component
Disclosure Governance12.0 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

KOSAIDO Holdings Co.,Ltd. operates funeral, printing and information, and human resources service businesses. Its policy is to develop personnel who pursue business expansion and new businesses through interviews, a 3-year training plan, and self-directed learning support for early-career and mid-level employees. Its human resources services integrate the identification, recruitment, education, and placement of overseas personnel using a Japanese-language education base in Vietnam.

It sets out career interviews, fair evaluation, flexible work arrangements, and support for balancing work and personal responsibilities. However, disclosures on training and interview volumes, acquired capabilities, and employee motivation outcomes are limited. The scale of operational outcomes corresponding to human capital initiatives is also not presented. Salaries and year-on-year changes are disclosed for the filing company and major subsidiaries, but the applicability to subsidiaries not covered by the disclosure cannot be determined for gender-related indicators.

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 Management2.5 / 5
G3Human Capital Strategy and Basic Policy3.75 / 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 Motivation3.75 / 5
M2Track Record of Operation3.75 / 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.