Human Capital Disclosure Assessment
SHIFT Inc.
Assessment Scores
Company coverage reference date: 2026-08-31
Overall Score
| Disclosure Governance | 16.0 / 20 |
|---|---|
| Human Intangible Assets | 28.75 / 40 |
| Technical Knowledge | 8.75 / 10 |
| Skills | 7.5 / 15 |
| Motivation | 12.5 / 15 |
| Human Capital Investment Flow | 25.0 / 40 |
Overall Disclosure Profile
The filing for SHIFT Inc. presents an approach linking recruitment, development, compensation, and retention to expanding the profits engineers generate during their employment. Its proprietary development curriculum and certification are linked to service prices and salaries. The filing discloses 877 employees who passed the Top Gun certification in FY2025. Employee-level information supports evaluation and assistance, including identifying through AI conversations employees requiring assistance and conducting interviews.
The operation of personnel systems is specific, including a track record of executive evaluation meetings and individual follow-up. The filing also explains that initiatives centered on improving utilization raised the consolidated gross profit margin by 2.7 percentage points from the previous fiscal year. However, details of the capabilities assessed through certification and figures used to estimate profit increases are limited. Turnover and "positive changes" after interviews require separate assessment from indicators directly showing motivation to achieve 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 | 1 / 5 |
| G2Governance and Risk Management | 5.0 / 5 |
| G3Human Capital Strategy and Basic Policy | 5.0 / 5 |
| G4Clarity of Indicators, Targets, and Explanations | 5.0 / 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 | 3.75 / 5 |
| S2Volume of Use and Application | 0.0 / 5 |
| S3Continued Use and Expansion | 3.75 / 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 | 10.0 / 10 |
| F2Magnitude of Outcomes | 7.5 / 10 |
| F3Calculation Basis and Use in Planning | 5.0 / 10 |
| F4Verification of the Relationship | 2.5 / 10 |
Assessment History
2024-09-01 – 2025-08-31 · 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.