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Human Capital Disclosure Assessment

Restar Corporation

3156TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

40.75 / 100
Scores by Assessment Area and Component
Disclosure Governance13.25 / 20
Human Intangible Assets20.0 / 40
Technical Knowledge3.75 / 10
Skills7.5 / 15
Motivation8.75 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

Restar Corporation emphasizes developing expertise supporting its semiconductor, electronic equipment, and software businesses, alongside capabilities for creating new businesses. In addition to level-based training, it provides specialized training by job type and role, while operating different grade and evaluation systems for managers and non-managers. Its research and development incorporates information technology to develop new services and products and improve existing services.

The filing for Restar Corporation specifically describes its human capital initiatives and salary evaluation mechanisms, but does not disclose numbers of skill holders, proficiency levels, or practical usage. Indicators including the female manager ratio cover domestic group companies and are not aggregated across all consolidated companies. Information is also limited on measured employee motivation and acceptance and on evaluating connections between specialized training 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 Information2 / 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 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 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

2025-04-01 – 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.