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Human Capital Disclosure Assessment

Nihon M&A Center Holdings Inc.

2127TSE Prime · Listed · Checked 2026-10-26Services2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

34.5 / 100
Scores by Assessment Area and Component
Disclosure Governance12.0 / 20
Human Intangible Assets15.0 / 40
Technical Knowledge3.75 / 10
Skills2.5 / 15
Motivation8.75 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

Nihon M&A Center Holdings Inc. emphasizes ethics, transaction quality, and customer satisfaction, alongside expertise in supporting corporate mergers and acquisitions. It provides foundational education for all employees, together with specialist and level-specific education. Evaluations address not only sales but also work processes, procedural compliance, and contributions to the organization.

It operates a system in which executives hold regular meetings with managers, core employees, and early-career employees. It also discusses challenges involving the retention of mid-level employees and turnover among new employees. However, disclosure is limited on the number acquiring specific capabilities, the volume of skills used in practice, and measurements of employee motivation. It does not directly attribute companywide completed transactions or profit to outcomes from human capital initiatives. The planned share-based compensation system is also distinct from operation during the period.

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 Explanations2.5 / 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 Work1.25 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion1.25 / 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.