Human Capital Disclosure Assessment
AMUSE INC.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 17.5 / 20 |
|---|---|
| Human Intangible Assets | 26.25 / 40 |
| Technical Knowledge | 7.5 / 10 |
| Skills | 11.25 / 15 |
| Motivation | 7.5 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
AMUSE INC. positions long-term artist management as its business foundation. The filing discloses 174 contracted artist acts, an average contract duration of 10.8 years, and 1.1 assigned acts per manager at FY2025-end. The filing explains that the decline in contracted acts includes effects such as consolidating individuals into group units, providing conditions for interpreting changes in the figures.
The specialist personnel and assignment structure supporting the business are identifiable. However, contracted act numbers and contract durations do not directly indicate actual activity levels or the financial effects of human capital investment. Performance-linked bonuses and a share grant scheme for employees are explained. Disclosure remains limited regarding post-development capability attainment, employee motivation, and the magnitude of human capital initiatives' effects on productivity and financial 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.
| Disclosure Governance | |
|---|---|
| G1Disclosure of Basic Quantitative Information | 5 / 5 |
| G2Governance and Risk Management | 3.75 / 5 |
| G3Human Capital Strategy and Basic Policy | 3.75 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 5.0 / 5 |
| Human Intangible Assets | |
| Technical Knowledge | |
| T1Technical Knowledge Base | 3.75 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 3.75 / 5 |
| Skills | |
| S1Alignment between Technical Knowledge and Practical Work | 3.75 / 5 |
| S2Volume of Use and Application | 3.75 / 5 |
| S3Continued Use and Expansion | 3.75 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 3.75 / 5 |
| M2Track Record of Operation | 3.75 / 5 |
| M3Employee State and Change | 0.0 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 5.0 / 10 |
| F2Magnitude of Outcomes | 0.0 / 10 |
| F3Calculation Basis and Use in Planning | 0.0 / 10 |
| F4Verification of the Relationship | 2.5 / 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
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.