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Human Capital Disclosure Assessment

WDB HOLDINGS CO.,LTD.

2475TSE Prime · Listed · Checked 2026-10-26Services2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

43.25 / 100
Scores by Assessment Area and Component
Disclosure Governance13.25 / 20
Human Intangible Assets20.0 / 40
Technical Knowledge3.75 / 10
Skills7.5 / 15
Motivation8.75 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

WDB HOLDINGS CO.,LTD. seeks to enhance dispatched employees' expertise, raise client evaluations and dispatch fees, and return those outcomes to the employees. It links biotechnology and analytical skills to research, development, and quality control, and design and software skills to related practical work, while providing proprietary technical training. It also conducts region-limited hiring without transfers and holds interviews and assesses satisfaction during assignments.

For dispatched employees' compensation, it discloses a cumulative 15% compensation increase over the past 4 years. A distinctive feature is its clear connection among capability enhancement, client evaluations, remuneration returns, recruitment, and retention. However, remuneration increases represent a track record of investment in and returns to people, not productivity improvement itself. Further disclosure could provide figures showing post-training changes in capabilities and motivation and effects on the business.

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 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 Work5.0 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change0.0 / 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.