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Human Capital Disclosure Assessment

NH Foods Ltd.

2282TSE Prime · Listed · Checked 2026-10-26Foods2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

45.75 / 100
Scores by Assessment Area and Component
Disclosure Governance14.5 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge3.75 / 10
Skills5.0 / 15
Motivation12.5 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

NH Foods Ltd. bases compensation on employees' capabilities and assigned roles and has a mechanism for evaluating the process of undertaking challenges. Challenge-related evaluation items do not emphasize outcomes alone, reflecting an aim to create an environment where employees can act without fearing failure. Self-evaluations and feedback interviews with supervisors are combined and reflected in salary increases, promotions, and bonuses.

The company advances selective development and planned rotations and discloses actual positive-response rates concerning fulfillment at work and challenges. However, detailed explanations of the survey questions and scales are limited. The development, evaluation, and assignment mechanisms are specific, but no figures show the extent of capability acquisition or improvements in productivity and 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.

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 Policy5.0 / 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 Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change2.5 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes7.5 / 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.