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Human Capital Disclosure Assessment

YELLOW HAT LTD.

9882TSE Prime · Listed · Checked 2026-10-26Wholesale Trade2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

47.0 / 100
Scores by Assessment Area and Component
Disclosure Governance13.25 / 20
Human Intangible Assets26.25 / 40
Technical Knowledge10.0 / 10
Skills7.5 / 15
Motivation8.75 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

YELLOW HAT LTD. develops mechanics and inspectors and supports qualification acquisition to strengthen comprehensive maintenance services, including vehicle inspections and repairs. At the end of March 2026, it had 1,579 mechanics and inspectors, an increase of 61 from the previous year. It reflects internal qualifications for product knowledge and work techniques, alongside national qualifications, in salaries and links store performance and individual behavioral evaluations to bonuses.

In addition to subsidies and loans for qualification costs, transfers from subsidiaries to the parent and direct employment of selected part-time workers broaden career options. However, it does not disclose actual maintenance cases or hours handled by qualified personnel, measured employees' willingness to contribute, or profit and productivity outcomes generated by human capital initiatives. The increase in qualified personnel is identifiable, but verification of how capability acquisition leads to operational outcomes is 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 Information2 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy5.0 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base5.0 / 5
T2Acquisition and Accumulation of Technical Knowledge5.0 / 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 Motivation5.0 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change0.0 / 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

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

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.