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Human Capital Disclosure Assessment

The Monogatari Corporation

3097TSE Prime · Listed · Checked 2026-10-26Retail Trade2026-06-30

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

38.75 / 100
Scores by Assessment Area and Component
Disclosure Governance16.25 / 20
Human Intangible Assets12.5 / 40
Technical Knowledge2.5 / 10
Skills2.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

The Monogatari Corporation seeks to link employees expressing their views and discussing them with each other to the creation of store services and new brands. The filing presents a policy combining education, evaluation and feedback, and diverse working arrangements. Salaries reflect duties and roles, outcomes, demonstrated capabilities, conduct aligned with its philosophy, and corporate performance. For health, it provides a president-led structure, access to occupational physicians and public health nurses, and a system for reviewing health information.

A diagram explains the relationship between human capital initiatives and intended outcomes, including growth in ordinary profit per employee. However, this figure is a future target and does not demonstrate realized development effects. Many specific measures in the securities report are presented as medium-term plans. Track records remain limited for the extent of capabilities held and acquired, the volume of skill use, the measured state of willingness to contribute, and verified relationships between initiatives and 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 Information5 / 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 Knowledge2.5 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work1.25 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion1.25 / 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 Planning2.5 / 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.