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Human Capital Disclosure Assessment

SAC'S BAR HOLDINGS INC.

9990TSE Prime · Listed · Checked 2026-10-26Retail Trade2026-03-31

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

44.5 / 100
Scores by Assessment Area and Component
Disclosure Governance13.25 / 20
Human Intangible Assets23.75 / 40
Technical Knowledge5.0 / 10
Skills11.25 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

SAC'S BAR HOLDINGS INC. emphasizes store-level purchasing decisions and customer contact, developing personnel through OJT, store manager training, and expanded job experience. It is implementing a new personnel system and developing managers, while presenting a policy of reflecting employees' abilities and outcomes in employment conditions.

Internal audits covered a total of 193 locations, comprising 2 head-office departments, 180 stores, and 11 group companies, leading to improvement guidance and management reporting. However, the numbers of personnel possessing specialist capabilities, actual training-based acquisition results, and measurements of motivation to contribute to outcomes are not presented. Detailed disclosure is also limited regarding links between development and placement and changes in financial outcomes or productivity.

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 Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations3.75 / 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 Application3.75 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 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.