Human Capital Disclosure Assessment
m-up holdings,Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 16.25 / 20 |
|---|---|
| Human Intangible Assets | 18.75 / 40 |
| Technical Knowledge | 3.75 / 10 |
| Skills | 7.5 / 15 |
| Motivation | 7.5 / 15 |
| Human Capital Investment Flow | 7.5 / 40 |
Overall Disclosure Profile
The filing for m-up holdings,Inc. states a policy of evaluating the outcomes and quality of work by personnel supporting services such as fan clubs and electronic tickets, and reflecting them in salaries. Alongside training based on expertise and organizational level, it provides training supporting women's career development, balancing childcare and work, and supervisors' understanding. It also supports service operations through ongoing collaboration with specialist lawyers and others on legal reviews of terms and displayed content.
After explaining that the holding company has no employees, it discloses employee information, average salary, and the year-on-year comparison for Fanplus, the group company with the largest workforce. However, the capabilities acquired through training, their practical usage, and employee acceptance of evaluation and compensation are unclear. Explanations of the track record linking human capital initiatives to outcomes such as sales and productivity are also limited.
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 | 5 / 5 |
| G2Governance and Risk Management | 3.75 / 5 |
| G3Human Capital Strategy and Basic Policy | 3.75 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 3.75 / 5 |
| Human Intangible Assets | |
| Technical Knowledge | |
| T1Technical Knowledge Base | 0.0 / 5 |
| T2Acquisition and Accumulation of Technical Knowledge | 3.75 / 5 |
| Skills | |
| S1Alignment between Technical Knowledge and Practical Work | 3.75 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 3.75 / 5 |
| Motivation | |
| M1Mechanisms Supporting Motivation | 3.75 / 5 |
| M2Track Record of Operation | 3.75 / 5 |
| M3Employee State and Change | 0.0 / 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
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.