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Human Capital Disclosure Assessment

J.S.B. Co., Ltd.

3480Delisted 2026-09-02 · Checked 2026-10-26Real Estate2025-10-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

40.25 / 100
Scores by Assessment Area and Component
Disclosure Governance15.25 / 20
Human Intangible Assets17.5 / 40
Technical Knowledge2.5 / 10
Skills5.0 / 15
Motivation10.0 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

J.S.B. Co., Ltd. seeks to leverage knowledge and experience accumulated through student housing operations while enabling employees to contribute through fair evaluations, opportunities to take on challenges, and flexible working arrangements. It conducts continuing employee surveys and identifies onboarding support and workplace collaboration as strengths, while describing acceptance of evaluations and career support as issues.

The October 2025 survey covered 1,221 people, and the filing discloses a valid response rate of 92.7% and a score of 70.5. The score increased from 64.9 in the previous year, but is a composite indicator measuring expectations of and perceptions about the company. It does not represent only willingness to contribute to outcomes. Quantitative explanations remain limited regarding skills held, acquired outcomes, and the effects of specific human capital initiatives on customer service 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.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information4 / 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 Knowledge2.5 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change2.5 / 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

2024-11-01 – 2025-10-31 · 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.