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Human Capital Disclosure Assessment

KOA SHOJI HOLDINGS CO.,LTD.

9273TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2026-06-30

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

41.75 / 100
Scores by Assessment Area and Component
Disclosure Governance13.0 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge5.0 / 10
Skills8.75 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

KOA SHOJI HOLDINGS CO.,LTD. emphasizes the expertise and skills supporting businesses from active pharmaceutical ingredients to finished formulations. The filing presents a policy of developing "Kodo-ryoku" (capacity for thoughtful action), meaning the capacity to learn autonomously and solve problems. Base pay corresponds to grades based on roles and expertise, while bonuses correspond to company performance, individual goal achievement, and contributions.

The disclosure specifically describes work including examining synthesis and purification methods for active pharmaceutical ingredients, developing specifications, regulatory affairs, analytical methods, and formulation development. The filing also describes information sharing across departments. However, information on personnel possessing specialist capabilities, acquisition records, and practical usage is limited. Quantities and calculation methods for operational outcomes corresponding to human capital initiatives are also not provided.

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 Information3 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base1.25 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work5.0 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation2.5 / 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

2025-07-01 – 2026-06-30 · 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.