Human Capital Disclosure Assessment
Link and Motivation Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 16.75 / 20 |
|---|---|
| Human Intangible Assets | 27.5 / 40 |
| Technical Knowledge | 7.5 / 10 |
| Skills | 7.5 / 15 |
| Motivation | 12.5 / 15 |
| Human Capital Investment Flow | 20.0 / 40 |
Overall Disclosure Profile
Link and Motivation Inc. tracks investment in recruitment, development, personnel systems, and organizational culture through indicators of employee capabilities, organizational conditions, and productivity. Its system assesses how fully employees perform their roles by measuring alignment between others' expectations and satisfaction. In 2025, 731 of 1,320 covered employees, or 55.4%, were rated A or above.
For the same year, the filing discloses human capital ROI of 49.8% and gross profit per employee of JPY 13,387,000. ROI divides operating profit excluding temporary factors by total salaries, welfare expenses, and related costs. Gross profit per employee uses a headcount converted to a 40-hour workweek. The combined presentation of employee and organizational assessments with financial indicators is a notable feature. However, 3 newly consolidated companies are included in profit but excluded from the converted headcount, resulting in different aggregation scopes. The disclosure also does not identify the extent to which individual initiatives contributed to increased profit.
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 | 3 / 5 |
| G2Governance and Risk Management | 5.0 / 5 |
| G3Human Capital Strategy and Basic Policy | 5.0 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 3.75 / 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 | 0.0 / 5 |
| S3Continued Use and Expansion | 3.75 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 3.75 / 5 |
| M2Track Record of Operation | 5.0 / 5 |
| M3Employee State and Change | 3.75 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 7.5 / 10 |
| F2Magnitude of Outcomes | 5.0 / 10 |
| F3Calculation Basis and Use in Planning | 5.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2025-01-01 – 2025-12-31 · 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.