Human Capital Disclosure Assessment
M3,Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 14.5 / 20 |
|---|---|
| Human Intangible Assets | 17.5 / 40 |
| Technical Knowledge | 2.5 / 10 |
| Skills | 5.0 / 15 |
| Motivation | 10.0 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
M3,Inc. emphasizes specialist personnel addressing healthcare issues and links each employee's capabilities and outcomes to evaluation and compensation. Rather than relying on uniform grade calculations, its approach is to evaluate outcomes against individual objectives, specialist capabilities, work attitudes, and labor-market value. It emphasizes individual expectations and achievement over rankings among employees. Compensation and expected roles for the following fiscal year are reviewed together.
The filing also describes career consideration reflecting individual preferences, with personnel practices for applying expertise forming the core of the disclosure. However, limited figures enable continuous tracking of capability improvements through education and the resulting work outcomes. The evaluation framework is specific, but additional disclosure is needed to assess the effects of human capital initiatives on productivity and financial outcomes.
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 | 2 / 5 |
| G2Governance and Risk Management | 3.75 / 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 | 0.0 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 2.5 / 5 |
| Skills | |
| S1Alignment between Technical Knowledge and Practical Work | 2.5 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 2.5 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 5.0 / 5 |
| M2Track Record of Operation | 5.0 / 5 |
| M3Employee State and Change | 0.0 / 5 |
| Human Capital Investment Flow | |
| F1Logic from Investment to Outcomes | 5.0 / 10 |
| F2Magnitude of Outcomes | 0.0 / 10 |
| F3Calculation Basis and Use in Planning | 0.0 / 10 |
| F4Verification of the Relationship | 2.5 / 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
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.