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Human Capital Disclosure Assessment

IWATANI CORPORATION

8088TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2026-03-31

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 Assets21.25 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

IWATANI CORPORATION provides an environment for employees to learn independently through its internal engineering and safety university and elective training. Education investment in FY2025 was JPY 149,000 per employee. The filing also describes introducing a childcare leave support program and achieving a 100% childcare leave uptake rate among men.

The Hydrogen Research Institute discloses specialist practices, including material evaluation under cryogenic and ultra-high-pressure conditions and fuel synthesis. However, the securities report does not identify the number of employees or hours using these skills, survey-based actual results for employee motivation, or productivity improvements from development. Training expenses and childcare leave uptake are disclosed, but they are not indicators of the volume of work 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.

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 Motivation3.75 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change0.0 / 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.