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Human Capital Disclosure Assessment

istyle Inc.

3660TSE Prime · Listed · Checked 2026-10-26Information & Communication2026-06-30

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

50.75 / 100
Scores by Assessment Area and Component
Disclosure Governance15.75 / 20
Human Intangible Assets22.5 / 40
Technical Knowledge3.75 / 10
Skills5.0 / 15
Motivation13.75 / 15
Human Capital Investment Flow12.5 / 40

Overall Disclosure Profile

istyle Inc. emphasizes employee growth and cross-department collaboration to support its cosmetics media, e-commerce, and store businesses. It incorporates outcomes, growth, and co-creation into salary and bonus evaluations and offers applications for desired roles, dialogue with mentors from other departments, and learning opportunities for managers. The mentor dialogue program recorded aggregate annual attendance of 175, including repeat participation, while discussions of assigned books were held 8 times, with aggregate attendance of 108, including repeat participation.

An employee survey reported 65.9% positive responses on finding work meaningful and rewarding, below the 70% target, and explained differences by gender and position. However, the effect of changes in these conditions on business outcomes cannot be established. The cross-department collaboration figure is inconsistent, at 67.3% in the chart and 69.3% in the text, requiring caution in comparisons.

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 Management5.0 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 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 Work2.5 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion2.5 / 5
Motivation
M1Mechanisms Supporting Motivation5.0 / 5
M2Track Record of Operation5.0 / 5
M3Employee State and Change3.75 / 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 Relationship5.0 / 10

Assessment History

2025-07-01 – 2026-06-30 · 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.