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Human Capital Disclosure Assessment

YOSHINOYA HOLDINGS CO.,LTD.

9861TSE Prime · Listed · Checked 2026-10-26Retail Trade2026-02-28

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

42.25 / 100
Scores by Assessment Area and Component
Disclosure Governance11.0 / 20
Human Intangible Assets21.25 / 40
Technical Knowledge5.0 / 10
Skills7.5 / 15
Motivation8.75 / 15
Human Capital Investment Flow10.0 / 40

Overall Disclosure Profile

YOSHINOYA HOLDINGS CO.,LTD. combines level-specific education, self-development support, and internal job postings for head-office divisions under a policy of developing all employees as executive candidates. It assigns selected personnel to IT and product development roles, develops foreign-national employees through store-manager experience, and offers opportunities for part-time employees to become regular employees. The filing reports an employee engagement score of 3.69 for 2025.

In its overseas business, the filing explains that slicing beef internally at its Singapore central kitchen achieved stable product quality. However, it does not disclose the number of personnel with specialist capabilities, actual workplace skill usage, or development and placement contributions to financial outcomes. For engagement, explanations of questions, scales, and changes resulting from initiatives 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.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information1 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base2.5 / 5
T2Acquisition and Accumulation of Technical Knowledge2.5 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work3.75 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation2.5 / 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 Outcomes2.5 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 10

Assessment History

2025-03-01 – 2026-02-28 · 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.