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Human Capital Disclosure Assessment

S Foods Inc.

2292TSE Prime · Listed · Checked 2026-10-26Foods2026-02-28

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

31.0 / 100
Scores by Assessment Area and Component
Disclosure Governance12.25 / 20
Human Intangible Assets13.75 / 40
Technical Knowledge3.75 / 10
Skills2.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow5.0 / 40

Overall Disclosure Profile

S Foods Inc. annually provides training based on employees' positions and years since joining, alongside selective programs for developing future executive candidates. The filing describes a framework that deepens the knowledge and role understanding required for managers, newly appointed position holders, early-career employees, mid-career hires, and other groups. Health management, stress checks, and programs supporting the combination of work and childcare are also operated.

The company has a policy of supporting stable operations through the development and rotation of employees capable of performing multiple jobs. However, it does not quantify who acquired particular skills or where those skills were applied. No specific measurement findings are available regarding employee fulfillment at work or changes in work outcomes from the initiatives.

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 Information1 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 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 Work1.25 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion1.25 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 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 Relationship0.0 / 10

Assessment History

2025-03-01 – 2026-02-28 · 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.