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Human Capital Disclosure Assessment

SAN-A CO.,LTD.

2659TSE Prime · Listed · Checked 2026-10-26Retail Trade2026-02-28

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

44.25 / 100
Scores by Assessment Area and Component
Disclosure Governance15.5 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge3.75 / 10
Skills5.0 / 15
Motivation12.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

SAN-A CO.,LTD. provides education on its philosophy and practical training across a broad range of employment categories, supporting workplace growth and retention. The filing discloses 206 training sessions with aggregate attendance of 4,982, including repeat participation, transfers of 7 employees through internal job postings, and a practice linking presentation sessions to evaluation. It also has a mechanism for identifying issues in each department through surveys and interviews and addressing improvements.

SAN-A CO.,LTD. demonstrates that employee development and workplace improvements are being implemented, but participant and transfer counts do not show which capabilities were acquired or where they were applied. The filing also discloses an overall employee sentiment score and turnover rate, but provides insufficient detail on the questions or their correspondence with motivation to deliver outcomes. Additional information is necessary to evaluate effects on business 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 Information3 / 5
G2Governance and Risk Management5.0 / 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 Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change2.5 / 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

2025-03-01 – 2026-02-28 · 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.