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Human Capital Disclosure Assessment

ValueCommerce Co.,Ltd.

2491TSE Prime · Listed · Checked 2026-10-26Services2025-12-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

39.0 / 100
Scores by Assessment Area and Component
Disclosure Governance15.25 / 20
Human Intangible Assets16.25 / 40
Technical Knowledge3.75 / 10
Skills5.0 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

ValueCommerce Co.,Ltd. advances employee development suited to career stages and creates a flexible working environment. It provides education on information security and appropriate handling of data and AI, supporting knowledge required for development and data management. Its work arrangements combine office and remote work and allow eligible employees to work without restrictions on their region of residence.

The filing discloses average overtime of 11 hours in 2025, but this figure indicates the working environment. This figure alone does not show employee motivation or productivity improvements from specific initiatives. Although it describes linking development and working arrangements to stronger development capabilities and business growth, information specifically demonstrating acquired capabilities and work outcomes remains limited.

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 Information4 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base0.0 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 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

2025-01-01 – 2025-12-31 · 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.