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Human Capital Disclosure Assessment

TSUBURAYA FIELDS HOLDINGS INC.

2767TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

53.25 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge3.75 / 10
Skills7.5 / 15
Motivation10.0 / 15
Human Capital Investment Flow17.5 / 40

Overall Disclosure Profile

TSUBURAYA FIELDS HOLDINGS INC. develops and assigns employees needed for product planning, video production, and licensing sales to expand businesses using intellectual property such as characters. It integrates domestic and overseas sales functions to share knowledge, provides AI training and next-generation leader education, and reflects company-specific expertise and outcomes in remuneration. Consolidated education and training expenses were JPY 141,000,000 for the fiscal year ending March 2026.

A notable disclosure presents actual results for 3 periods, including revenue of JPY 98,000,000 and operating profit of JPY 9,000,000 per employee, as indicators related to its development policy. However, these figures do not represent incremental effects attributable solely to human capital initiatives. Development expenses, expanded placement, and productivity can be reviewed together, but no analysis of individual initiatives' effects on outcomes is disclosed.

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 Base0.0 / 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 Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 10
F2Magnitude of Outcomes5.0 / 10
F3Calculation Basis and Use in Planning2.5 / 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.