Human Capital Disclosure Assessment
2nd RETAILING Co.,Ltd.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 14.5 / 20 |
|---|---|
| Human Intangible Assets | 26.25 / 40 |
| Technical Knowledge | 8.75 / 10 |
| Skills | 5.0 / 15 |
| Motivation | 12.5 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
Company name for this assessment: GEO HOLDINGS CORPORATION
Current company name: 2nd RETAILING Co.,Ltd.
GEO HOLDINGS CORPORATION develops managers and specialist personnel who support store operations and overseas expansion, linking capabilities and outcomes to evaluation and compensation. It provides development programs and promotion examinations assessing knowledge and other attributes, disclosing 293 promotions of manager candidates and 383 specialists. The number of specialists has increased by 116 since FY2023, providing a headcount-based view of development and appointment progress.
GEO HOLDINGS CORPORATION also provides temporary employees with skill-based pay increases and uses semiannual employee sentiment surveys to identify and address workplace issues. However, it provides limited explanation of specific capability criteria for each specialist grade or where employees applied their expertise in practice. Its employee development and evaluation systems are concrete, but additional disclosure is needed on their effects on store productivity and business 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 | 3.75 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 5.0 / 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 | 2.5 / 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
Current name source · Listing status source · Name change source · Former English name 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.