確認メモ（原文・英語）Summary of Consolidated Financial Statements for the Second Quarter of FY2026 (IFRS), dated 31 July 2026 like the Japanese tanshin, 19 pages against 19: qualitative information on results, the condensed statements and the segment information. Both the Q1 and Q2 numerical corrections were also published in English. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）Q2 FY2026 tanshin, 31 Jul 2026. The English 'Summary of Consolidated Financial Statements for FY2026/12 Q2 (IFRS)' is 19 pages, the same as the Japanese 2026年12月期第２四半期（中間期）決算短信 (19). The English has the summary pages and 1. Qualitative Information: operating results with a table and narrative by segment, financial position, and the forecast explanation with revised forecasts by segment. It has 2. the condensed statements (financial position, income and comprehensive income, changes in equity, cash flows) and the notes (going concern, accounting policies, change in presentation, the segment note, discontinued operations). It also has 3. Other Information (order backlog by segment). The Q1 tanshin (30 Apr 2026) is also 19 pages against 19. The English corrections of 30 Sep 2026 to the Q1, Q2 and FY2025 tanshin, after the TMT Machinery equity-method restatement, are 20 pages each, matching the Japanese corrections. The whole tanshin, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The latest-period English tanshin (Q2 FY2026, 31 Jul 2026; corrected version 30 Sep 2026) has the full condensed IFRS statements: financial position, income, comprehensive income, changes in equity and cash flows. Its notes cover going concern, critical accounting policies (estimated annual effective tax rate), the change in presentation for the discontinued hydraulic business, the segment note with its reconciliation to income before tax, and discontinued operations. The English Semiannual Report (14 Aug 2026, 40 pp) and the FY2025 Annual Securities Report carry the full notes as well. Full statements and notes for the latest period, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The amended FY2025 Annual Securities Report is in English (205 pages, listed under 30 September 2026): the restated report in full, with the reasons for the amendment and KPMG AZSA's independent auditor's reports on the amended statements. The amended FY2024 and FY2023 reports are in English too. Re-opened 23 Oct 2026; the September record scored 4. The full current report with the auditor's report, so 5.
確認メモ（原文・英語）There are three reportable segments (Component Solutions, Transport Solutions, Accessibility Solutions) plus Others. Every English tanshin gives external and inter-segment sales and segment income (operating income) for each segment, with a reconciliation to income before tax. The note states how the segments are defined (by similarity of business model, as reviewed by the Board) and lists each segment's main lines of business. Prior-year figures are restated for the hydraulic business moved to discontinued operations. The forecast section gives revised FY2026 sales and operating income by segment against the 30 April forecast. The deck adds orders, sub-segment sales and market commentary per segment. Every period, definitions stated, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English Financial Highlights page (an IR Pocket tool) has an 'Excel Download' (irpocket.com/6268/chart/data_en.xlsx). Opened 23 Oct 2026: one sheet of quarterly data from 2023/4Q to 2026/2Q covering sales, operating profit, ROIC, cash flows, capex, R&D, per-share data and segment sales and profit. No balance sheet beyond equity and debt lines, and under three years of periods by default; the separate bs/pl/cf files the page lists did not download outside the browser. The September note looked only at the IR Library results page. Excel, but narrower and shorter than five years of all statements, so 4.
確認メモ（原文・英語）The forecast and its basis are both in English. The Q2 FY2026 tanshin (31 Jul 2026) revises the full-year forecast: sales ¥327.0bn→¥344.0bn, OP ¥27.7bn→¥32.6bn, PBT ¥28.6bn→¥36.3bn, net ¥18.6bn→¥24.1bn, EPS ¥206.20. It explains why: demand in precision reduction gears, automatic doors and marine, favourable FX, cost control and higher equity-method earnings. It gives segment sales and OP forecasts before and after the revision, and the separate English notice of the revision repeats them. The Q2 deck adds the FX assumptions (USD 154.29, RMB 22.27, EUR 179.91, CHF 195.74 for the full year; H2 plan USD 150), FX sensitivities by currency, and a market-environment view for each business and region. It also gives ROIC, ROE, DOE and payout forecasts. All three assumption types, with the revisions explained, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）English results for the six months to 30 June 2026 dated 31 July 2026, the same period and day as the Japanese filing; the English Semiannual Report followed on 14 August. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The current plan is the Medium-term Management Plan 2025-2027 ('Reviving Potential, Evolving Excellence'). The English 'Announcement of Formulation of New Medium-term Management Plan' (8 pp) was listed on 12 Feb 2025, the same day as the Japanese 新中期経営計画策定に関するお知らせ. It gives ROIC 10% or over in FY2027, DOE about 3.5%, a 50% CO2 cut by 2027, and FY2027 sales ¥400.0bn, OP ¥42.0bn, OPM 10.5%. It breaks sales and OP down by segment (FY2024 actual, FY2025 plan, FY2027), sets Project 10 OPM targets for 2026, and gives the ¥160bn cash allocation. The English deck for the plan briefing was listed on 19 Feb 2025, the same day as the Japanese, but its PDF was created on 19 Mar 2025. The English MTP page repeats the targets. The FY2025 deck (Feb 2026) updates progress after the hydraulic divestiture. Current, quantified, as complete as the Japanese, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）For every quarter the English library mirrors the Japanese item for item: the briefing material, the same material with the presenter's script (Q2 FY2026, 34 pages), and the briefing Q&A - plus the Q&A from the September 2026 IR Day. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English IR page 'Nabtesco digest' (linked from For Individual Investors) sets out the strengths with shares: about 50% of railroad brake systems and 60% of automatic doors in Japan, about 60% of precision reduction gears worldwide, and near-total supply of flight-control actuation for Japanese-made aircraft (company estimates). Re-checked 21 Oct 2026; the September index record scored this without a note. Under the S3 reading applied to the cohort on 21 Oct, a section in an investor document counts the same as a page and a named market rank counts as a quantified strength. A dedicated investor page with quantified strengths, so 5.
確認メモ（原文・英語）The drivers are named and numbers are attached. The medium-term plan sets FY2027 sales and operating profit for each segment (CMP ¥150.0bn/¥17.2bn from ¥110.6bn/¥4.5bn; TRS ¥119.0bn/¥19.9bn; ACB ¥107.0bn/¥12.0bn) and splits the margin gain into price pass-through, cost reduction and new businesses. The FY2025 deck names the precision-reduction-gear drivers (cobots, humanoids, 3C and semiconductor equipment). The IR Day 2026 marine deck (7 Sep 2026) gives marine-control sales rising to a record ¥31.2bn, a global share of about 40% in main-engine remote control and market growth rates for alternative fuels and autonomous navigation. Re-opened 23 Oct 2026; the September record scored 4. So 5.
確認メモ（原文・英語）Every Japanese results-briefing Q&A has an English counterpart listed the same day. Q2 FY2026: 2026年12月期第2四半期決算説明会Q&A and 'FY2026/12 Q2 Result Briefing Q&A' both on 5 Aug 2026 (English 4 pp, Japanese 3). Q1 FY2026: both on 30 Apr 2026. FY2025: both on 20 Feb 2026. Q3 FY2025: both on 31 Oct 2025. The company-split briefing Q&A (1 Aug 2025) and the IR Day 2026 Q&A (14 Sep 2026) are in English too. Both sides publish Q&A summaries rather than full transcripts; the Japanese-only audio and video of briefings are a medium, not text. The Q2 FY2026 presenter's script is in English as well (6 Aug, both sides). So 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモの要点（当調査による日本語要約）2025年12月期を対象とする英文の「Nabtesco Value Report 2025」（40ページ）が2026年7月に公表され、12月決算として最新で完全なため5点です。
確認メモ（原文・英語）Nabtesco Value Report 2025, 40 pages in English, for the fiscal year ended 31 December 2025 - the latest closed year for a December year-end - published July 2026. Current and complete, with English editions back to 2011. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English FY2024 results and MTP deck reviews the previous plan (FY2022-2024): ROIC target 10% or over vs 3.4% actual, payout 35% or over vs an 84.5% average, CO2 -25% achieved, then a forecast-vs-evaluation verdict for each segment with reasons (CMP 'Poor', TRS 'Excellent', MFR 'Fair'). Targets against actuals with the variances explained, so 5.
確認メモ（原文・英語）The Corporate Governance Report filed with TSE is in English (30 pages, 'Last Update: March 27, 2025'), on the English IR news list. The Japanese report was updated on 27 March 2026, so the English filing is more than a year stale. The September record cited the site's governance policy page and scored 3. Re-opened 23 Oct 2026. The filed report in English, a year behind, so 4.
確認メモ（原文・英語）The English Notice of Convocation of the 23rd AGM (50 pp, posted 24 Feb 2026) profiles all nine director candidates, who make up the whole board. Each profile gives the career summary and concurrent positions, 'Term of office' in years (Kimura 7, Iizuka 6 and so on; '-' for new candidates), board attendance, shareholding and the reasons for nomination with each person's expertise. Each outside candidate is marked 'Outside / Independent', with the independence criteria set out on p.6. The officer-composition table on p.16 adds independence for the Audit & Supervisory Board members. Every director, with tenure, expertise and independence, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English AGM notice of 24 Feb 2026, p.16 ('Officer Composition after Election'), has the current skills matrix. It shows all nine directors and five Audit & Supervisory Board members, each with gender, age and independence. Fields are marked against corporate management, global, legal/personnel and labour/risk management, financial accounting, manufacturing and technology, sales and marketing, and DX. Current matrix in English, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English compensation page sets out the structure (basic pay, short-term performance-linked pay and Board Benefit Trust stock, at a model 25/35/25/15 for directors), the KPIs (a matrix of prior-year ROIC and net income, factor 0.00-4.00; for the heads of internal companies, adjustments on sales growth, operating income, ROIC, an R&D indicator and an environmental indicator) and the FY2025 KPI results. Re-checked 21 Oct 2026 under v1.1.1, which needs the weight of each performance measure in every performance-linked element. The ROIC and net-income matrix defines the company-wide part, but the business heads' adjustments carry no weights. So 4.
確認メモ（原文・英語）The September record scored 5 without a note, on the English notice of the 2026 meeting (source link). Re-checked 23 Oct 2026 (G5 voting-site sweep, after the independent audit): the voting website named in the English notice, www.web54.net (Sumitomo Mitsui Trust Bank), is in Japanese only, with no English option, as for ESPEC (6859) and Nitto Boseki (3110). Every proposal in English, but a Japanese-only voting route, so 4.
確認メモ（原文・英語）The Extraordinary Report on the 23rd AGM (27 March 2026) is published in English: approval, disapproval and abstention counts and the approval rate for every resolution, director by director (the president at 88.93%). English resolution notices and extraordinary reports run back a decade. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English FY2025 Annual Securities Report ('Status of shareholding', pp.87-88) gives the policy (hold only where it adds to corporate value; dispose of and reduce strategic holdings as soon as possible; the Board reviews each issue yearly against the cost of capital), the numbers (17 unlisted issues, ¥406m; 5 listed issues, ¥6,208m), the year's sales (3 issues, ¥440m) and a rationale for each listed holding. The governance policy page the September record cited (Article 4) has the policy only. No reduction target or schedule appears in English. Re-opened 23 Oct 2026; the September record scored 4. Policy and numbers without a target, so 3.
確認メモ（原文・英語）The English homepage (nabtesco.com/en/) has a visible 'IR Information' link in its About Us block that goes straight to the IR top (/en/about/ir/). The global 'About Us' menu also carries it. One click. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）15 English document links were sampled across types, and every one opened as an English PDF. The sample: the Q2 and Q1 FY2026 tanshin; the FY2025 and Q3 FY2025 tanshin; the Q2 FY2026 and FY2025 results decks; the Q2 FY2026 and FY2025 briefing Q&A; the IR Day 2026 Q&A; the FY2026 forecast-revision notice and sub-segment data; the 1 Oct 2026 buyback notice and the 30 Sep 2026 restatement notice; the 23rd AGM notice and extraordinary report; the FY2025 Annual Securities Report and its amended version; the amended FY2024 and FY2023 reports; the amended FY2024 Q1 quarterly report; the FY2026 Semiannual Report; and the 2025 CG Report. The one Japanese destination on the IR pages is the Yahoo! Finance quote link, labelled 'Japanese only'. All English, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）None of the links in the same 15-document sample is dead; each returned a PDF with a page count. The irpocket Excel links on the Financial Highlights page also resolve, starting downloads. All live, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）In the rendered browser every English IR page showed its content. The pages: the IR top with its IR news widget, the IR Library, Financial Reports (current year and the FY2025 and FY2024 back numbers), the IR news list (488 items), Financial Highlights (the IR Pocket chart and table rendered), Amount of Orders, Stock Information, General Shareholders Meetings, Integrated Reports, IR Calendar, the Nabtesco digest, For Individual Investors and the Disclaimer. No empty lists or blank widgets. So 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English IR news list (/en/news/?category[]=cat_ir_all), linked as 'All' from the IR top, is one page with 488 items, each dated and tagged by type. The types are Timely disclosure, Financial statements (with quarter), Securities report, General meeting of shareholders, Corporate governance report and Integrated report. Tick-box filters by type and a year range back to 2004 narrow it. It covers tanshin, decks, Q&A, securities reports, AGM documents, the CG report and integrated reports. The Financial Reports library itself is organised by fiscal year and quarter without per-item dates. One dated, typed page for every type, with filters, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The archive is well populated. The Financial Reports back numbers run from FY2026/12 to FY2003/3, with tanshin, decks, Q&A and securities reports for each recent year. The AGM page has notices, resolutions and extraordinary reports from the 15th AGM (2018) to the 23rd (2026). Integrated reports go back to 2011, and the news list runs to 2004. Several years across document types, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）The English IR top links only the global Inquiry page, where 'Public Relations and Investor Relations - Corporate Communication Department' is one of fifteen routes. It leads to a shared form with the IR category preselected, plus a phone line (+81-3-5213-1134). A genuine route, but neither dedicated nor obvious from the IR section, so 3.
確認メモ（原文・英語）By the sites' listing dates, the English tanshin and deck came out the same day as the Japanese in each of the last four periods. Q2 FY2026: tanshin 31 Jul on both sides; deck 4 Aug on both; Q&A 5 Aug on both; scripted deck 6 Aug on both. Q1 FY2026: tanshin, deck and Q&A 30 Apr on both. FY2025: tanshin 12 Feb, deck 18 Feb and Q&A 20 Feb on both. Q3 FY2025: all on 31 Oct on both. Three English PDFs were created after their listing date: the Q2 FY2026 tanshin on 3 Aug (listed 31 Jul), the Q2 deck on 5 Aug (listed 4 Aug) and the FY2025 deck on 20 Feb (listed 18 Feb). Same day every period on the listings, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）Lags by listing date, Japanese to English: Q2 FY2026 tanshin 31 Jul / 31 Jul = 0 (English PDF created 3 Aug). Q1 FY2026 tanshin 30 Apr / 30 Apr = 0. 23rd AGM notice 24 Feb 2026 / 24 Feb 2026 = 0. FY2025 Annual Securities Report 25 Mar 2026 / 25 Mar 2026 = 0 (English PDF created 1 Apr 2026). Corporate Governance Report: the Japanese was updated on 27 Mar 2026 and the latest English one is the 27 Mar 2025 edition, so the current one counts as untranslated (>90). The 30 Sep 2026 amended securities reports are listed on 30 Sep on both sides, but the English PDFs were created on 14 Oct 2026. Median of 0, 0, 0, 0, >90 = 0 days, so 5. On PDF creation dates the median would be 3 days. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）From mid-October 2025 to October 2026 the Japanese list tagged 適時開示 carries about 30 items. Every one has an English counterpart on the English list under the same date. They cover the buyback status notices (4 Nov 2025, 1 Sep and 1 Oct 2026), the buyback completion (19 Nov), the cancellations (28 Nov and 10 Dec), and the management and representative-director changes (28 Nov). They also cover the hydraulic-business split amendments and completion (23 Oct, 12 Dec 2025, 5 Jan 2026), the forecast revisions and differences (31 Oct 2025, 12 Feb, 30 Apr, 31 Jul 2026), the buyback and cancellation of 31 Jul 2026, every tanshin, and the 30 Sep 2026 restatement, ICFR material-weakness and tanshin-correction notices. All, same day, so 5. (Note from the October cohort record, checked 12-15 Oct 2026; the September record gave the same score without a note.)
確認メモ（原文・英語）No machine-translation notice on the rendered English pages (home, IR top, Financial Reports, AGM, governance, IR Disclaimer) or in the English tanshin, decks, Q&A, AGM notice or extraordinary report. So 5.
確認メモ（原文・英語）'The original shall prevail' on the Q2 FY2026 tanshin, the briefing Q&A and the 23rd AGM notice; the results deck and the scripted deck carry no such statement. Disclaimed on some documents, so 2.