荏原製作所

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）2026年6月30日までの6か月の英文決算短信（IFRS、2026年8月14日、日本語と同日）は英文29ページ・日本語25ページで、注記まで全体がそろっています。2021年以降の各四半期が英文ライブラリーにあります。

確認メモ（原文・英語）Consolidated Financial Results for the Six Months Ended June 30, 2026 (IFRS), 14 August 2026 like the Japanese: 29 English pages against 25, the full tanshin with its notes. Every quarter back to 2021 is in the English library.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）第2四半期の英文決算短信（2026年8月14日、29ページ）は日本語版（25ページ）と目次が一致し、全体が翻訳されています。通期の短信も英文36ページ・日本語35ページで同様です。

確認メモ（原文・英語）Q2 FY12/2026 tanshin, 14 Aug 2026. The English 'Consolidated Financial Results for the Six Months Ended June 30, 2026 [IFRS]' has 29 pages against the Japanese 第2四半期決算短信's 25, and the two contents pages match. Both have the summary pages and 1. Qualitative Information: results, segment table and segment narrative by business environment, financial position, and the forecast explanation with the revised forecast by segment. Both then have 2. Condensed statements: financial position, income, comprehensive income, changes in equity, cash flows. Then the notes: going concern, segment information, contingency, subsequent events. Then 3. Others: segment information and area information. The FY2025 year-end tanshin (13 Feb 2026) is 36 English pages against 35 Japanese, and adds cash flows, the shareholder-return policy, accounting standards, per-share data and changes of officers. The whole tanshin, so 5.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）最新の英文短信に5つの要約財務諸表と、セグメント注記、訴訟に関する注記、後発事象を含む注記があり、英文の有価証券報告書（232ページ）に通期の財務諸表と監査報告書もあります。

確認メモ（原文・英語）The latest-period English tanshin (six months to 30 Jun 2026, 14 Aug 2026) has all five condensed statements: financial position, income, comprehensive income, changes in equity and cash flows. It also has the notes: going concern, a segment note with intersegment revenue and the reconciliation to profit before tax, a contingency note on the Elliott litigation, and subsequent events. The English Annual Securities Report for FY2025 (232 pp, posted 30 Apr 2026) carries the full IFRS statements, the notes and the auditor's report. Full statements and notes for the latest period, so 5.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）第161期（2025年12月期）の有価証券報告書全体の英文版（232ページ）を2026年4月に掲載しており、事業の内容、リスク、経営者による分析、ガバナンス、財務諸表、監査報告書を含みます。2021年度以降の版もあります。

確認メモ（原文・英語）Annual Securities Report for the 161st fiscal year (ended 31 December 2025, filed 23 March 2026) in English, 232 pages, posted April 2026: overview, business overview, sustainability, risk factors, management's discussion and analysis, governance, the statements and the independent auditor's report. English editions back to FY2021.

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確認メモの要点（当調査による日本語要約）5つの報告セグメントの受注高、売上収益、セグメント利益を英文短信の各期に開示し、英文の有価証券報告書で各セグメントの市場と主な製品、利益の定義を示しています。2023年の区分変更も説明しています。

確認メモ（原文・英語）There are five reportable segments: Precision Machinery, Energy, Building Service & Industrial, Infrastructure and Environmental Solutions, plus Others. Every English tanshin gives orders, revenue and segment profit for each one. The H1 2026 figures include Precision Machinery revenue ¥183,693m and profit ¥32,534m, and Energy revenue ¥96,705m and a loss of ¥794m. The segment note has intersegment revenue and the reconciliation, and states that segment profit is operating profit. The English securities report defines each segment by major markets and main products, and states that segment accounting policies equal the group's. The 2023 split of the old FMS segment into three is explained in the English data file. The forecast is also given by segment. Every period, definitions stated, so 5.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文の財務情報ページから、2015年3月期〜2025年12月期の業績、財政状態、キャッシュ・フロー、財務指標、1株当たり情報、セグメント別の業績などをまとめたExcelをダウンロードできます。

確認メモ（原文・英語）The English Chart Generator page (IR > Financial Information) links 'XLS downloads' to Premium_FinancialData_en.xlsx (45.6 KB, on stockweather's data2web host). It was opened and read in the rendered page. It has two sheets, 'Annual' and 'Quaterly'. The annual sheet runs from FY3/2015 to FY12/2025 (eleven years, with the 2017 change of year-end) plus the 2026 plan. It covers Operating Results (orders, revenue, gross profit, SG&A, operating profit, net profit and their ratios), Financial Position (assets, liabilities, interest-bearing debt, equity) and Cash Flows (operating, investing, financing, FCF, cash). It also has Financial Indicators (ROE, ROIC with the formula change explained, D/E, equity ratio) and Per Share (BPS, EPS, DPS, payout, adjusted for the 2024 split). Then capex, depreciation and R&D, revenue by region, results by segment, and employees. The quarterly sheet runs from 2022 Q1 to 2026. Five years or more of all four plus segments, so 5. One label (配当金の推移) is left in Japanese.

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確認メモの要点（当調査による日本語要約）中間期の英文短信で、2026年度予想の修正前後をセグメント別に示し、修正の理由、為替前提、セグメントごとの事業環境の見通しを説明しています。

確認メモ（原文・英語）The English H1 2026 tanshin (14 Aug 2026) revises the FY2026 forecast and explains why. It sets the previous against the revised forecast: orders ¥1,070.0bn to ¥1,245.0bn, revenue ¥1,020.0bn to ¥1,053.0bn, OP unchanged at ¥125.0bn, net ¥99.5bn. It does the same by segment for orders, revenue and OP, for example Precision Machinery OP 73.5 to 77.0 and Energy 21.0 to 18.0. The text gives the reasons: higher Precision Machinery and Environmental profit, lower Energy, and settlement losses on the retirement-benefit plan revision. It states the FX assumptions (US$1 = ¥145, EUR1 = ¥175, RMB1 = ¥20, unchanged), and that the 28 July Kumamoto earthquake is not reflected. A 'Forecast of Business Environment by Business Segment' table gives the market view per segment. The forecast, all three assumption types and the revision explained, so 5.

最新の日本語決算期に対応しています。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）2026年6月30日までの6か月の英文決算を2026年8月14日に公表しており、日本語と同じ期・同じ日です。

確認メモ（原文・英語）English results for the six months to 30 June 2026 published 14 August 2026, the same period and day as the Japanese filing.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）現行の中期経営計画「E-Plan 2028」を、2026年2月13日に日本語と同時に英文で公表し（通知、説明資料、スクリプト、質疑応答）、ROIC・ROE・営業利益率などの目標、セグメント別の目標、資本配分を示しています。

確認メモ（原文・英語）The current plan is E-Plan 2028 (FY2026-2028) under the long-term vision E-Vision 2035. It was announced 13 Feb 2026 in English the same day as the Japanese: a 48-page notice (PDF created 13 Feb), the presentation (47 pp), the script and the Q&A, all on the English 'Long-term Vision and Medium-term Management Plan' page, matching the Japanese page's 説明会資料, スクリプト and 質疑応答. The page and deck give the FY2028 targets. Consolidated: ROIC 13.0%+ (WACC 8.0-9.0%), ROE 18%+, OPM 14.5%+, revenue around ¥1.2tn, D/E 0.4-0.5. By segment: ROIC, OPM and revenue CAGR for each. Also the three-year cash allocation (growth investment ¥260bn, infrastructure ¥60bn, shareholder returns of at least 100% of FCF) and non-financial KPIs. Current, complete and same-day, so 5.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）2026年の各四半期の英文資料（説明資料、スクリプト付き資料、質疑応答）は日本語と対応していますが、2025年度通期の質疑応答は英文版が作られているもののリンクがなく、英文の読み手は見つけられません。4点です。

確認メモ（原文・英語）For each 2026 quarter the English library has the presentation, the presentation with script and the earnings conference Q&A, matching the Japanese item for item (Q2: deck 14 August, script and Q&A 21 August). But for the FY2025 full-year briefing the Japanese Q&A (161_q4_QA_jp.pdf, listed 24 February 2026) has no reachable English counterpart: the English Financial Results table shows "-" in that cell and the English IR news never lists it (an English file, 161_q4_QA_en.pdf, created 2 March 2026, exists unlinked). A deck every period, one period's Q&A missing for the English reader: 4 (was 5 on 12 Oct; re-checked 15 Oct 2026).

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文IRに投資家向けの「EBARA as an Investment」の節があり、事業ごとの実績と、国内・世界のシェア順位（CMP装置やドライ真空ポンプの世界2位など）を数値で示しています。

確認メモ（原文・英語）The English IR menu has a dedicated 'EBARA as an Investment' section. Its landing page has tabs for History, Business & Strengths, Growth, Shareholder Returns and External Evaluations, with key figures as of 31 Dec 2024 (113 years since founding, 111 group companies, 20,510 employees). The 'Business and Strengths' page quantifies the track record per business. It cites No.1 standard-pump and cooling-tower share in Japan, global No.1 share in LNG-plant pumps and oil and gas compressors, and global No.2 share in CMP systems and dry vacuum pumps. It also cites over 3,000 CMP systems delivered, over 500 waste plants, over 80 plants operated, and over 54,000 custom pumps for oil and gas. A dedicated investor section with quantified strengths, so 5 (the headline figures are a year old).

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確認メモの要点（当調査による日本語要約）英文の「E-Plan 2028」資料で、セグメントごとの市場の成長率の前提、成長要因、売上の年平均成長率の目標、成長投資の金額を示しており、成長要因が数値とともに示されています。

確認メモ（原文・英語）The English E-Plan 2028 deck (13 Feb 2026) names each segment's growth drivers with numbers attached. The assumed market CAGRs are WFE 8.0% for Precision Machinery, LNG 6.0% and ethylene 3.0% for Energy, and 3.5% for Building Service & Industrial; Infrastructure and Environmental are 'flat'. The named drivers are AI-driven logic and memory investment, advanced packaging, LNG value-chain demand, hydrogen, ammonia and CCUS, and data-centre cooling. Segment revenue CAGR targets are set (Precision Machinery 15%+, Energy 8%+, BS&I 8%+) toward revenue of around ¥1.2tn, backed by ¥260bn of growth investment including capacity expansion. The English securities report repeats the CMP and dry-pump market CAGR. The strengths page gives market shares. Named drivers with market size, growth and share, so 5.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）決算説明会の質疑応答は日英とも毎期ありますが、英文は数日遅れることが多く、2025年度通期の英文の質疑応答はリンクがなく見つけられないため、4点です。

確認メモ（原文・英語）Both languages publish a Q&A for every results briefing. The English is usually a few days behind. Q2 2026: Japanese 20 Aug, English 21 Aug. Q1 2026: Japanese 22 May, English 26 May. Q3 2025: Japanese 18 Nov, English 21 Nov. Q2 2025: Japanese 26 Aug, English 27 Aug (all from the IR News lists). The FY2025 full-year Q&A is listed in Japanese on 24 Feb 2026 (161_q4_QA_jp.pdf). Its English version exists (161_q4_QA_en.pdf, 4 pp, PDF created 2 Mar 2026), but the English Financial Results table shows '-' in that cell and the English IR News never lists it, so a reader cannot find it. The E-Plan 2028 briefing Q&A is in English. English presentation scripts accompany every period. Every period, but late and with one Q&A unlinked, so 4.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文の「Integrated Report 2026」（94ページ）は2025年12月期を対象とし、12月決算の会社として最新・完全な版です。

確認メモ（原文・英語）Ebara Group Integrated Report 2026 in English, 94 pages (June-July 2026), reporting period the fiscal year ended 31 December 2025 - the latest closed year for a December year-end. Current and complete.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文の「E-Plan 2028」資料と有価証券報告書で、前計画の目標を2025年度の実績と比較しています。セグメントの利益率や成長投資の未達の理由は説明されていないため、4点です。

確認メモ（原文・英語）The English E-Plan 2028 deck (p.13-15, 13 Feb 2026) and the English securities report set every E-Plan 2025 target against the FY2025 result. ROIC 10%+ against 11.9%, ROE 15%+ against 15.6%, OPM 10%+ against 11.9%, revenue CAGR 7%+ against 12.1%. Growth investment ¥180-225bn against ¥174.8bn, infrastructure investment ¥50-80bn against ¥81.8bn. Segment OPMs against targets for FY2023-25. The non-financial targets against results, and the five priority areas graded with remaining challenges. The explanation is general: the script says 'we exceeded our targets... in all management indicators'. But Precision Machinery OPM 16.9% against 17%, Energy 11.9% against 12%, BS&I 6.3% against 7%, and growth investment below its range are not explained, and the ERP delay is the only shortfall named. A full reconciliation without the variances explained, so 4.

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確認メモの要点（当調査による日本語要約）英文のコーポレート・ガバナンス報告書（95ページ、2026年4月9日更新）を、基本方針や取締役会評価とともに掲載しています。

確認メモ（原文・英語）The Corporate Governance Report in English, 95 pages, 'Last Update: April 9, 2026', in the Corporate Governance Library under IR, beside the Basic Policy and the FY2025 board effectiveness evaluation.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文の第161回定時株主総会招集通知（92ページ）に、取締役10名全員の出席状況、経歴、在任年数、兼職、選任理由、社外・独立の別があります。

確認メモ（原文・英語）The English notice of the 161st AGM (92 pp, 5 Mar 2026) has Proposal 2, the election of all ten directors (the whole board, on one-year terms). For each nominee it gives board and committee attendance, a career history, 'Number of years served as Director' (for example Oeda 8 years, Asami 7 years, Hosoda 1 year), important concurrent posts and the reasons for nomination and expected roles. Each nominee is marked Re-election or New, Outside, and Independent (notified to the exchange), and the company's independence standards are attached. Every director with tenure, expertise and independence, so 5.

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確認メモの要点（当調査による日本語要約）英文の招集通知（10ページ）に、2026年3月26日の総会後の取締役10名全員の9分野のマトリックスと、委員会の構成、独立性の比率があります。

確認メモ（原文・英語）The English AGM notice (5 Mar 2026, p.10) has 'Composition of the Board of Directors' for the board after the 26 Mar 2026 meeting. It is a matrix of all ten directors against nine areas: legal and risk, HR, finance and capital policy, auditing, corporate management and strategy, technology and R&D, environment, social, and internal control and governance. It also gives committee roles, the 70% independent and 90% non-executive ratios, and the gender split. The skill areas for the board chair and committee chairs follow. Current, so 5.

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確認メモの要点（当調査による日本語要約）英文の有価証券報告書に、報酬の構成と比率、評価指標と目標・実績、指標のウエイト、種類別の支給額があり、構成・指標・支給額がすべてそろっています。

確認メモ（原文・英語）The English securities report for FY2025, '(4) Compensation for Officers' (pp.133-137), sets out the structure: basic pay, a short-term performance-linked bonus, restricted stock and performance-linked stock. It gives the mix (President 1 : 0.6 : 0.3 : 0.3) and the 0-200% payout ranges. It names the KPIs: STI on consolidated ROIC and OP, with ROIC target 11.6% against actual 11.9% and OP ¥101.5bn against ¥113.8bn, a 10% weight on the engagement survey, and MBO, with an indicator-and-weight table. The PSU runs on FY2028 consolidated ROIC. It covers malus and clawback, and the committee's process (15 meetings). Amounts are given by type: Executive Officers ¥1,481m in total (basic 388, STI 277, RS 103, PSU 711, 18 people), internal directors ¥221m and independent directors ¥129m. Structure, KPIs with weights and amounts by type, so 5.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

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確認メモの要点（当調査による日本語要約）全議案の参考書類を含む英文の第161回定時株主総会招集通知（92ページ）を総会（2026年3月26日）の21日前に掲載しています。ただし議決権行使サイトは日本語のみのため4点です（2026年10月23日再確認）。

確認メモ（原文・英語）Notice of the 161st Ordinary General Meeting in English (5 March 2026) for a meeting on 26 March - 21 days - 92 pages with every proposal's reference documents. No Japanese-only caveat on the voting route. Re-checked 23 Oct 2026 (G5 voting-site sweep, after the independent audit): the company's shareholder pages name Sumitomo Mitsui Trust Bank as share registrar, whose voting websites (www.web54.net and www.soukai-portal.net) are 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.

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確認メモの要点（当調査による日本語要約）第161回定時株主総会の議決権行使結果を英文で開示し、各議案の賛成・反対・棄権の数と賛成率を示しています。

確認メモ（原文・英語）An English voting-results document for the 161st meeting (26-27 March 2026): votes for, against and abstaining and the approval ratio for every proposal (Proposal 1: 3,749,901 for, 1,250 against, 983 abstaining, 99.5%), alongside the notice of resolutions.

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確認メモの要点（当調査による日本語要約）英文の政策保有株式のページで、原則として保有しない方針、検証の基準、2021〜2025年末の銘柄数の推移を示し、上場株式の保有は毎年ありません。保有がない旨を英文で示しているため5点です。

確認メモ（原文・英語）The English 'Cross-Shareholdings' governance page gives the policy (in principle none held), the board's rationale test (partnership importance, returns against the cost of capital), the voting standard, and a commitment to sell the company's shares in any cross-shareholder that wants to sell. It also has a five-year table of policy holdings: 32, 27, 23, 14 and 11 issues from end-2021 to end-2025, carrying amount ¥1,228m at end-2025, and zero listed issues in every year. The English securities report (p.143) states that 'the Company does not hold specified investment shares or deemed holdings', with 11 unlisted issues at ¥1,228m. States in English that it holds no listed cross-shareholdings, with the history, so 5.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文トップページのナビゲーションの「Investor Relations」を開き、表示されるメニューからIRトップに進むため、2クリックです。

確認メモ（原文・英語）On the English homepage (ebara.com/global-en/), 'Investor Relations' in the top navigation is a javascript menu button. It opens a mega-menu whose first entry is the Investor Relations top (/global-en/ir/): two clicks. The homepage news strip also has a visible 'IR' category tag that links straight to /global-en/ir/, but that is a news label rather than navigation. Recorded at the floor, two clicks, so 4.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）決算短信、説明資料、質疑応答、有価証券報告書、ガバナンス報告書、招集通知、統合報告書など24件の英文リンクを確認し、すべて英文の資料でした。表記の誤りが2件あります。

確認メモ（原文・英語）Sampled 24 English links across types, and all opened as English documents. Tanshin: 162_q2_en, 162_q1_en, 161_q4_en, 161_q3_en, 159q4e-r1, 158. Decks: 162_q2, 162_q1, 161_q4, 161_q3, presentation_20220512. Q&A: 162_q2_QA_en, 260515_QA_ENG, 220515_qa_e (actually the Q1 FY2023 Q&A, as the table says). Yuho: FR25. CG report: CGreport_202604_en. AGM: the notice, the materials and the voting results. TDs: news20260213-03e, news20251205_03_eng, news20260414_02_en. Other: E-Plan 2025 deck, E-Plan 2028 deck and script, Integrated Report 2025, Fact Book FY2024. The fact book is bilingual (Japanese and English labels side by side). No Japanese document behind an English link, so 5. Two labels are wrong: the AGM page labels the 161st voting results 'Notice of the Resolution of the 160th', and the IR-top 'Latest IR Materials' box still offers Integrated Report 2025 and Fact Book FY2024 though newer editions are posted.

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確認メモの要点（当調査による日本語要約）O2の24件（2022年の資料から2026年8月の質疑応答、Excelまで）はすべて開き、リンク切れはありませんでした。

確認メモ（原文・英語）All 24 sampled English links, from 2022 tanshin and decks through to the August 2026 Q&A and the Excel data file, returned the document. No dead links, so 5.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文IRの各ページはすべて内容が表示されます。財務ハイライトの表やグラフはスクロールに応じて読み込まれますが、正しく表示されます。

確認メモ（原文・英語）These English IR pages rendered with their content: IR top (IR News, IR Calendar, the StockWeather live price block, the Latest IR Materials box), IR News (paginated), Financial Results, Annual Securities Report, Fact Book, General Meeting, Corporate Governance Library, Cross-Shareholdings, MTP and Business and Strengths. On the Financial Highlights page the charts and tables load lazily. A full-page capture first showed a blank band, but scrolling the page renders the Financial Position table and the Cash Flows chart (screenshot 6361_highlights2.png). Every page renders its content, so 5.

具体的な説明があり、情報の範囲や利用のしやすさも良好です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）IRライブラリーは種類ごとのページに分かれています。英文のIRニュースは日付付きの一覧ですが、すべて「IR」とだけ表示され、招集通知やガバナンス報告書は載っていないため4点です。

確認メモ（原文・英語）The IR Library is split by type across pages: Financial Results (a period grid of tanshin, deck, script and Q&A), Annual Securities Report, Integrated Report, Investor's Guide, Fact Book and IR Events, plus 'IR Latest Library'. The English IR News (33 pages) is one dated list of results, decks, scripts, Q&As, the securities report, timely disclosures, the integrated report and governance postings. Every entry carries only an 'IR' tag, and the AGM notice and CG report never appear. One dated list, untyped and missing types, so 4.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）決算資料は2022〜2026年度、有価証券報告書は2021〜2025年度、ファクトブックは2020〜2025年度、過去の中期計画もあり、複数年分そろっています。

確認メモ（原文・英語）The English archive goes back several years across types. Results tables (tanshin, deck, script, Q&A) run FY2022-FY2026. Annual securities reports run FY2021-2025, with Financial Reports for 2019-2020. Fact books run FY2020-FY2025. There are board-effectiveness evaluations for FY2020-2025, the previous plans (E-Plan 2025 and E-Plan 2022 with E-Vision 2030), and 33 pages of IR News. So 5.

問い合わせ先はありますが、利用経路などに制約があります。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）サイト共通の問い合わせページに投資家・広報向けの専用フォームがありますが、IRトップからは共通の問い合わせリンクしかなく、分かりにくいため3点です。

確認メモ（原文・英語）The site-wide Inquiry page lists 'Inquiry about investor and public relations' with its own form among fourteen product and corporate routes; the IR top page offers only the global 'Inquiry' link. A dedicated route, not obvious from the IR site.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）直近4期とも、英文の決算短信と説明資料を日本語と同じ日に掲載しています。スクリプトと質疑応答は英文が数日遅れますが、これはS5で扱っています。

確認メモ（原文・英語）Listing dates on both IR News lists, for the last four periods. Q2 2026: tanshin and deck in English 14 Aug, Japanese 14 Aug. Q1 2026: 15 May in both. FY2025: 13 Feb 2026 in both, with the E-Plan 2028 notice also the same day. Q3 2025: 13 Nov 2025 in both. Scripts and Q&As follow in both languages, the English a day to four days behind; that is S5's issue. Some English PDFs carry later creation dates than their listing (the Q1 2026 deck was created 15 Jul and the FY2025 deck 24 Feb, as was the Japanese FY2025 deck), consistent with re-uploads. Tanshin and deck same day every period, so 5.

公表時差は8～30日の区分です。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）資料ごとの日英の時差は、四半期・中間期の短信が0日、招集通知が7〜11日、ガバナンス報告書が22日、有価証券報告書が38日で、中央値は7日以上のため3点です（2026年10月15日見直し）。

確認メモ（原文・英語）Lags, English against Japanese, by document. Q2 2026 tanshin: 14 Aug in both, 0 days. Q1 2026 tanshin: 15 May in both, 0. AGM notice: Japanese e-provision start 26 Feb 2026, English PDF created 5 Mar 2026 (the notice is face-dated 9 Mar), 7 days. CG report: the Japanese report was last updated 9 Apr 2026 and the English 'Last Update: April 9, 2026' version was created 1 May 2026 (PDF date, no listing date), 22 days. Securities report: Japanese filed 23 Mar 2026, English listed 30 Apr 2026, 38 days. Sorted 0, 0, 7, 22, 38, median 7 days, so 4. Set to 3 in review, 15 Oct 2026: the AGM-notice lag is 7 days on the English PDF's creation date but 11 on the notice's own date (9 March); the median is that lag, so the floor of 3/4 is recorded.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）2025年10月15日〜2026年10月15日の適時開示（自己株式の取得状況、配当、中期計画、訴訟の判決など）は、すべて同じ日に英文でも掲載されています。

確認メモ（原文・英語）Compared the Japanese IR News (TDnet-type notices, 15 Oct 2025 to 15 Oct 2026) with the English IR News. Every timely disclosure has an English PDF listed the same day: - monthly treasury-share acquisition status: 5 Nov, 1 Dec and 5 Dec 2025; 2 Mar, 1 Apr, 1 May, 1 Jun, 1 Jul and 3 Aug 2026 - the 13 Feb 2026 set: share cancellation, dividend increase, buyback limit, officer changes, the E-Vision 2035 and E-Plan 2028 notice, and the tanshin - 14 Apr 2026: RS and PSU treasury-share disposals, the equity-method associate transfer, and the response to a media report - 13 May 2026: payment completions - 15 May and 1 Jul 2026: updates on the associate transfer - 19 Jun 2026: credit-rating upgrade - 7 Jul 2026: the subsidiary lawsuit judgment - the quarterly tanshin All same day, so 5.

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）英文サイトや資料に、機械翻訳である旨の表示はありません。資料の「原文が優先する」との一文は、R5で扱っています。

確認メモ（原文・英語）No machine-translation notice anywhere checked. The rendered English IR pages (top, news, library, governance, MTP, strengths, highlights), the English Indemnifications page (forward-looking statements and liability only) and the documents (tanshin, decks, securities report, CG report, AGM notice, voting results, TD notices) carry no translation banner or accuracy disclaimer. The documents' 'translated from the Japanese original ... the original shall prevail' line is human-translation precedence and belongs to R5. So 5.

一部の情報は確認できますが、範囲・時点・言語などに不足があります。

出典資料を開く（原文） ↗

確認メモの要点（当調査による日本語要約）有価証券報告書（抜粋の翻訳で原文が優先）、ガバナンス報告書、招集通知、議決権行使結果、決算説明資料には劣後の記載があり、統合報告書2026にはありません。一部の資料が劣後する扱いです。

確認メモ（原文・英語）The securities report ('extracted and translated ... the original shall prevail'), the Corporate Governance Report, the AGM notice, the voting results and the results presentation all carry the subordination line. The Integrated Report 2026 does not. Disclaimed on some documents.