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Human Capital Disclosure Assessment

DAIKOKUTENBUSSAN CO.,LTD.

2791TSE Prime · Listed · Checked 2026-10-26Retail Trade2026-05-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

32.0 / 100
Scores by Assessment Area and Component
Disclosure Governance10.75 / 20
Human Intangible Assets13.75 / 40
Technical Knowledge3.75 / 10
Skills2.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

The filing for DAIKOKUTENBUSSAN CO.,LTD. presents an approach of developing employees supporting merchandise, stores, manufacturing, and logistics as it expands a store network supplying food at low prices. Daikokuten University provides level-based training, while the filing states a policy of using cross-department transfers to develop employees capable of considering the company as a whole. The company also offers periodic career interviews, an area-based employment system, internal job postings, and 1 consecutive week of leave.

Education and workplace initiatives are disclosed, but figures for specialist personnel, practical use of acquired skills, and employee motivation are not presented. Although revenue per employee is disclosed, its relationship with human capital initiatives is unexplained. Consequently, the extent of improvement in business outcomes attributable to development cannot be determined.

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 Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations1.25 / 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 Relationship2.5 / 10

Assessment History

2025-06-01 – 2026-05-31 · 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.