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Human Capital Disclosure Assessment

GIFT HOLDINGS INC.

9279TSE Prime · Listed · Checked 2026-10-26Retail Trade2025-10-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

37.5 / 100
Scores by Assessment Area and Component
Disclosure Governance8.75 / 20
Human Intangible Assets16.25 / 40
Technical Knowledge6.25 / 10
Skills7.5 / 15
Motivation2.5 / 15
Human Capital Investment Flow12.5 / 40

Overall Disclosure Profile

GIFT HOLDINGS INC. provides annual education curricula by level for stores, factories, sales, and headquarters. It develops and assigns store manager candidates through in-store OJT and store manager examinations. Operational expertise accumulated at directly operated stores, including store design, service, menus, and procurement, is provided to other stores through opening support and operational consulting.

The disclosure attributes the steady performance of existing produced stores to support based on operational expertise. Store-support outcomes are described qualitatively, but the support's standalone contribution to overall sales and store numbers is unclear. The number of people attaining capabilities through training, specific skill usage, and the state of employees' willingness to contribute require separate verification.

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 Information0 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy2.5 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base2.5 / 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 Motivation1.25 / 5
M2Track Record of Operation1.25 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 10
F2Magnitude of Outcomes2.5 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship5.0 / 10

Assessment History

2024-11-01 – 2025-10-31 · 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.