栗田工業

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）2027年3月期第1四半期の英文決算短信（IFRS、2026年8月6日、日本語と同日、24ページ）に、セグメント別の説明、財務諸表、セグメント注記があり、英文の財務補足データもあります。

確認メモ（原文・英語）Consolidated Financial Results for the First Quarter of the fiscal year ending March 2027 (IFRS), 6 August 2026, the same day as the Japanese: 24 pages with the explanation of results by segment, the statements and the segment information note, plus English financial supplemental data.

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確認メモの要点（当調査による日本語要約）第1四半期の英文決算短信（24ページ）は日本語版（25ページ）と同じ構成で、通期の短信も英文29ページ・日本語32ページで目次が一致し、全体が翻訳されています。

確認メモ（原文・英語）Latest tanshin, Q1 FY03/2027 (6 Aug 2026): the English 'Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31, 2027 (IFRS)' is 24 pages against 25 for the Japanese 決算短信 (an image PDF, compared by page and screenshot). The English has the summary pages, 1. Results of Operations (results, segment narrative, financial condition, cash flows, (4) forecasts), 2. the condensed statements (financial position, P&L and comprehensive income, changes in equity, cash flows) and (5) the notes: going concern, change in presentation, segment information, bonds, changes in equity, net sales, per share, other income, discontinued operations. The FY03/2026 pair (14 May 2026) has identical tables of contents: English 29 pp, Japanese 32 pp, both running from the business overview and dividend policy through the five statements to notes on segments, cash, assets held for sale, bonds and borrowings, per share, discontinued operations, P&L and subsequent events. 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）第1四半期の英文短信に要約財務諸表とセグメント注記などがあり、英文の経営者による分析と連結財務諸表（100ページ）に通期の注記と監査報告書があります。

確認メモ（原文・英語）The latest-period English tanshin (Q1 FY03/2027, 6 Aug 2026) carries the full condensed IFRS statements (financial position, profit or loss, comprehensive income, changes in equity, cash flows) and the notes, including the segment note with its reconciliation to profit before tax, the discontinued-operations note for Pentagon and per-share information. The year-end MD&A and Consolidated Financial Statements (100 pp, 18 Sep 2026) adds the full annual notes and the auditor's report. Full statements and notes for the latest period, 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）有価証券報告書という名称の英文はありませんが、英文の「MD&A and Consolidated Financial Statements」（100ページ）に経営者による分析、事業等のリスク、財務諸表、監査報告書があり、ほかの記述も英文で読めるため4点です。

確認メモ（原文・英語）No document titled a securities report, but 'MD&A and Consolidated Financial Statements for FY Ended March 31, 2026' (100 pages, 18 September 2026) carries management's discussion and analysis, business risks, the full IFRS statements and notes, and the independent auditor's report - the current year. The remaining statutory narrative (governance, business overview) is published in English elsewhere on the site, which is how AGC's Financial Review was scored.

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確認メモの要点（当調査による日本語要約）2つの報告セグメント（電子産業、一般産業）の売上収益とセグメント利益を英文短信の各期に開示し、区分の理由、利益の定義、非継続事業の扱いも示しています。

確認メモ（原文・英語）There are two reportable segments, Electronics Industry and General Industry. Every English tanshin gives external sales, intersegment sales and segment profit for each, with adjustments and a reconciliation to profit before tax. For example, in Q1 FY03/2027 Electronics had sales of ¥45,929m and profit of ¥9,463m, and General ¥53,970m and ¥4,834m. The note says why the segments are drawn this way, that segment profit is operating profit, and that Pentagon (formerly in Electronics) is excluded and prior periods restated as a discontinued operation. The decks add segment orders, sales and business profit, with service and facilities splits, every quarter, and the bilingual Financial Supplemental Data does the same. Every period, definitions stated, so 5.

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確認メモの要点（当調査による日本語要約）英文の財務データのページから、IFRSの財務諸表（2019〜2026年度）と日本基準の10年分をまとめたExcelをダウンロードでき、各四半期のセグメント別の補足データもあります。

確認メモ（原文・英語）Financial Data > Historical Data offers 'Historical Data (xlsx: 52.8KB)', FactData2026-E.xlsx, in English. We read it inside the rendered page by fetching the file and unzipping its sheet XML. It has nine sheets: IFRS FP, IFRS PL, IFRS CI, IFRS CF (FY2019-FY2026, eight years), J-GAAP BS, PL, CI and CF (ten years to FY2019), and Non-consolidated BSPL. The P&L runs from net sales to basic and diluted EPS, with discontinued operations shown separately. The balance sheet and cash flow statement are full. Each quarter's Presentation Materials also include a 'Financial Supplemental Data' Excel file (bilingual, e.g. KWI20260806_FinancialData_je.xlsx, 153KB) with segment data. More than five years of P&L, balance sheet, cash flow and per-share data, plus segments, so 5.

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確認メモの要点（当調査による日本語要約）英文の通期短信と説明資料で、2027年3月期の予想、地域別の市場見通し、中東の影響額、為替前提、セグメント別の予想を示しています。修正も英文で同日に理由を説明しています。

確認メモ（原文・英語）The FY03/2027 forecast is in English with its basis. The year-end tanshin (14 May 2026) gives the forecast and '(4) Future Outlook'. The FY results deck (58 pp) gives the 'Assumptions in the Business Forecast for FY03/2027'. These cover the market view by region (Japan, Asia, the Americas, EMEA), the estimated Middle East impact (¥5.0bn on sales and ¥2.5bn on profit, split by segment) and FX (USD 150.8, EUR 174.8, CNY 21.3). The deck also gives forecast orders, sales and business profit by segment and sales by region. Revisions are explained in English the same day: 'Notice of Recognition of Impairment Loss and Revision of Business Forecast' (13 May 2026) and the 29 Jul 2026 notice, which says the ¥8.7bn rise in net profit comes from the gain on the Pentagon share transfer and gives old and new forecasts. The Q1 tanshin says the forecast stands as revised on 29 July. All three assumption types and explained revisions, so 5.

最新の日本語決算期に対応しています。

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確認メモの要点（当調査による日本語要約）2026年6月30日に終わる四半期の英文決算を2026年8月6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 quarter ended 30 June 2026 published 6 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）中期経営計画「PSV-27」の英文資料（40ページ、日本語と同じ）で売上高、事業利益率、ROE、ROICなどの目標を示し、見直し後の目標も英文の統合報告書と説明資料で示しています。

確認メモ（原文・英語）The current plan is PSV-27, for FY03/2024 to FY03/2028. The English 'Kurita Group Medium-Term Management Plan PSV-27' deck (40 pp, the same as the Japanese 40) is listed 12 May 2023, the same date printed on the Japanese deck's cover (the Japanese listing shows 11 May). It gives the FY03/2028 targets: net sales ¥450.0bn, business profit margin 16%, ROE 12% or more, ROIC 10% or more, plus non-financial CSV targets and segment targets. The revised targets are in English too. Integrated Report 2026 and the English MTP page show net sales ¥470.0bn, water savings 250 million m3 and avoided GHG 3,000 thousand t or more. The FY03/2026 results deck (14 May 2026, the same day as the Japanese) has the 'Achieving the PSV-27 plan' section with targets by segment. Complete and current in English, so 5.

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確認メモの要点（当調査による日本語要約）第1四半期の英文の説明資料、スクリプト付き資料、質疑応答の要約と、通期の説明資料があり、日本語側とすべて対応しています。

確認メモ（原文・英語）For Q1 FY2027 the English library has the results presentation (6 August), the same presentation with script (7 August) and a summary of the briefing Q&A (12 August), as well as the full-year presentation - the complete Japanese set.

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IRトップから「Quick Explanation Kurita」のページに進め、地域別・業種別の売上、研究開発費、特許などを数値で示していますが、会社の事実の紹介で投資の魅力の構成ではないため4点です。

確認メモ（原文・英語）The English IR top links to a dedicated 'Quick Explanation Kurita' page ('To introduce Kurita's features using numbers and keywords'). It gives FY03/2026 sales of ¥402bn by region (Japan 53%, Asia 22%, Americas 14%, EMEA 11%) and by industry (General 57.4%, Electronics 42.6%), headcount, 64 group companies, R&D of ¥8bn (2.0% of sales), and patents (157 Japanese and 262 overseas applications; 1,320 and 1,301 rights held). Integrated Report 2026 adds 'What is Kurita' (more than 55,000 customers) and 'At a Glance'. The results deck has 'External environment and Kurita's strengths', citing 83% service-business sales in General Industry and its global semiconductor customer base. The page is dedicated and quantified, but it presents company facts rather than strengths framed as an investment case. Strengths are argued in the reports, not on an investor page. So 4.

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確認メモの要点（当調査による日本語要約）英文の通期説明資料で、半導体の市場成長率、電子産業の売上目標、CSV事業の市場規模と売上目標などを示しており、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 FY03/2026 English results deck (pp. 27-52, 'Achieving the PSV-27 plan and driving the next growth phase') names the growth drivers with numbers. Semiconductors: market CAGR +8.5% (SEMI wafer volume), regional growth of +8% to +14%, about ¥200bn of addressable facility projects over the next two years, and 4-5% of facility orders expected as annual service sales after delivery. Electronics: net sales target ¥230.0bn and margin 18.0% for FY03/2028. CSV business: serviceable obtainable market ¥150bn, 139 models as of May 2026, lead conversion rate 38% to 55%, sales ¥68.0bn forecast against a ¥100.0bn target, gross margin above 10 points over conventional business. General Industry targets ¥240.0bn and 14.0%. Named drivers with market size, contribution and targets, so 5.

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確認メモの要点（当調査による日本語要約）各決算説明会の日本語の質疑応答の要旨に、英文の要約を同じ日に掲載しています。サステナビリティ説明会などの質疑応答も英文があります。

確認メモ（原文・英語）Every results briefing the Japanese side summarises has an English 'Summary of the Q&A Session', posted the same day: Q1 FY03/2027 (12 Aug 2026 both), FY03/2026 (20 May 2026 both), Q3 FY03/2026 (9 Feb 2026 both), H1 FY03/2026 (12 Nov 2025), Q1 FY03/2026 (13 Aug 2025). Both languages publish a summary (質疑応答要旨), not a full transcript, and both publish the deck with the presenter's script. English also carries Q&A for the sustainability briefings (Jan 2025, Jan 2026), the sell-side small meeting (17 Dec 2025) and the external directors' dialogue with investors (27 Apr 2026). The archive goes back to FY03/2020. Every briefing, same day, 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「Integrated Report 2026」（108ページ、2026年9月30日）は2026年3月期を対象とする最新・完全な版です。

確認メモ（原文・英語）Kurita Group Integrated Report 2026 in English, 108 pages, published 30 September 2026, reporting period the fiscal year ended 31 March 2026 - already the year just closed. 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「PSV-27」資料で、前計画「MVP-22」の目標を実績と比較し、目標に届かなかったことを示していますが、利益率やROEの未達を目標ごとに説明していないため4点です。

確認メモ（原文・英語）The previous plan was MVP-22 (to FY03/2023). The English PSV-27 deck opens with 'Review of MVP-22' (pp. 3-8). It sets the targets (organic sales growth 3% or more, business profit margin 15%, ROE 10% or more) against the actuals (growth 3.7%, margin 11.2%, ROE 7.1%, with FY2018-FY2023 charts) and says 'we fell short of management targets'. It also tables each non-financial target against the forecast result, marked Achieved or Unachieved (water savings 118 against 240 million m3; waste 415 against 450 thousand t), and lists achievements and issues. Every target is set against its actual, but the shortfalls in margin and ROE are not explained target by target; there are only general 'main issues' and a page on the changed business environment. Reconciliation without a full explanation, 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（47ページ、2026年7月2日更新）を、ガバナンス方針と並べて掲載しています。

確認メモ（原文・英語）The Corporate Governance Report in English, 47 pages, 'Last Update: July 2, 2026', on its own page under the English Corporate Governance section, beside the Corporate Governance Policies.

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90回定時株主総会招集通知（69ページ）に、全取締役である候補者8名の経歴、在任年数、出席状況、持株数、選任理由、社外取締役の独立性があります。

確認メモ（原文・英語）The English notice of the 90th AGM (69 pp, 28 May 2026) proposes all eight directors, since the whole board is re-elected each year. Each candidate has a dated career history, 'Number of years as Director' (e.g. Kachi 1 year), attendance at the board and each committee, shares held and reasons for nomination. The five external directors are designated 'Independent Director as set forth under regulations' of the TSE, and the independence criteria are set out. The governance page 'Career Profiles of Directors and Executive Officers' (as of 25 Jun 2026) repeats the careers and reasons, with the Lead Independent External Director marked. Every director, all three elements, so 5.

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確認メモの要点（当調査による日本語要約）英文のガバナンスのページ、招集通知、統合報告書に、現在の取締役8名全員のスキル・マトリックス（8分野）と各スキルを選んだ理由があります。

確認メモ（原文・英語）The English governance page 'Skills Matrix of Directors' maps all eight current directors (Kachi, Ejiri, Kuse, and external directors Miyazaki, Takayama, Matsuo, Ishiguro, Torayama) against eight skills: corporate management; finance and accounting; legal and HR management; global management; understanding and solving issues on site; R&D, technology and engineering; DX; and sustainability. It gives the reason for selecting each skill. The 90th AGM notice (May 2026) and Integrated Report 2026 carry the same matrix. Current matrix in English, so 5.

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確認メモの要点（当調査による日本語要約）英文の統合報告書に、報酬の構成と比率、短期・長期の評価指標とそのウエイト、2026年3月期の種類別の支給額があり、すべてそろっています（2026年10月21日再確認）。

確認メモ（原文・英語）Integrated Report 2026 (English, Compensation Committee section, pp. 94-95). Structure: directors who are not executive officers get fixed pay plus non-performance-linked stock. Executive officers get base pay (45%), a short-term incentive (25%) and a long-term stock incentive (30%), with the mix stated at plan achievement. Weights (p.95 table): the short-term incentive is 50.0% consolidated performance (ROIC against plan and CSV sales achievement) and 50.0% performance in assigned duties (each division's margin or sales measure against plan; for officers other than the President, a 5-point evaluation by the President), with the total multiplied by an environmental-impact coefficient (water savings, avoided GHG, resource recovery). The long-term incentive is 100.0% ROE, adjusted by a coefficient for TSR relative to TOPIX. Amounts for FY03/2026 by category and type: directors ¥201m (all fixed, including ¥122m non-performance stock); executive officers ¥489m (base ¥252m, STI ¥119m, LTI ¥117m); external officers ¥62m. Weights re-read 21 Oct 2026 (an earlier note gave ROE and TSR 50/50 by mistake). Structure, KPIs, 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90回定時株主総会招集通知を総会（2026年6月25日）の28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 Convocation of the 90th Ordinary General Meeting posted in English on 28 May 2026 for a meeting on 25 June - 28 days - 69 pages with the reference documents for every proposal. Re-checked 23 Oct 2026 (G5 voting-site sweep, after the independent audit): the Japanese notice names the voting website, www.web54.net (Sumitomo Mitsui Trust Bank), which 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.

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。

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確認メモの要点（当調査による日本語要約）第90回定時株主総会の英文決議通知（2026年6月25日）は各議案の原案どおりの承認のみで、株主総会ページは議決権行使結果の掲載をうたっていますが、2026年の賛否の数や比率は掲載されていません。

確認メモ（原文・英語）Notice of Resolution of the 90th Ordinary General Meeting, in English, 25 June 2026: each item 'approved and resolved as originally proposed'. The meeting page promises 'exercising voting rights results', but no counts or ratios are posted for 2026.

必要な英文情報を確認でき、通常の利用に支障がない水準です。

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確認メモの要点（当調査による日本語要約）英文のガバナンス報告書と統合報告書で、保有方針と理由、検証、上場株式の銘柄数と金額の推移を示していますが、縮減の目標や期限はないため3点です。

確認メモ（原文・英語）In English: the Corporate Governance Report (2 Jul 2026), Principle 1.4, gives the policy and rationale. Holdings serve to promote business and innovation and strengthen relationships; the board reviews each holding against the cost of capital and the transactions with the investee; the company 'strives to reduce' and sold four holdings in FY2025. Integrated Report 2026 (p.97, 'Strategic Shareholdings') charts the listed holdings: 22 names and ¥16,158m in 2022, falling to 5 names and ¥11,044m in 2026. There is no reduction target or schedule in English (nor in what was seen in Japanese). Policy, rationale, numbers and past reductions, but no target, so 3.

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グローバルナビゲーションの「Investor Relations」から、1クリックでIRトップに進めます。

確認メモ（原文・英語）On the English homepage (kurita-water.com/en/), 'Investor Relations' in the global navigation is a link to /en/ir/index.html. Clicking it in the rendered browser lands directly on the IR top; a mega-menu also opens on hover. One click, so 5.

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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、適時開示、招集通知、ガバナンス報告書、財務諸表、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。

確認メモ（原文・英語）We opened 24 English document links across types and years. Tanshin: Q1 FY03/2027, FY03/2026, FY03/2016. Decks: Q1 FY03/2027, FY03/2026 (58 pp), PSV-27 (2023), SR meeting (Mar 2026), sustainability briefing (Jan 2025). Q&A: Aug 2026, May 2020, the external directors' dialogue (Apr 2026). Also the 2019 financial summary, timely disclosures of 29 Jul 2026 and 28 Apr 2025, the 30 Sep 2026 news release, the 90th AGM notice and the 89th resolution notice, the CG report, the MD&A and financial statements (Sep 2026), Integrated Reports 2026, 2022 and 2013, and the 2020 financial section. Also the Financial Supplemental Data PDF, which is a bilingual Japanese/English file hosted under /jp/ (its English headings are complete). One link is mislabelled in its file name only: the FY03/2023 'Results Presentation' URL ends _jp.pdf but opens an English 23-page deck. All English, so 5.

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確認メモの要点（当調査による日本語要約）O2の2013〜2026年の24件と、Excelのデータはすべて開き、リンク切れはありませんでした。

確認メモ（原文・英語）In the same sample of 24 site-linked English documents, from 2013 to 2026, every link resolved to a live PDF (1 to 108 pp), as did the Historical Data xlsx and the quarterly Excel supplements. No dead links, 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）英文IRの各ページは表示されますが、株価の外部部品がサイト自体の設定で表示されず、チャート作成のページが空白のため4点です。データはExcelで入手できます。

確認メモ（原文・英語）Every English IR page we rendered shows its content: IR top, IR Library, Earnings Report, Presentation Materials and Timely Disclosure (with the year selector), Integrated Report, MD&A, Download Materials, Historical Data, MTP, governance pages, the AGM page, Calendar and News. But the Euroland iframe is blocked by the site's own Content-Security-Policy, so the stock ticker on the IR top and the Stock Price page render as an empty grey box with Chrome's broken-frame icon. The Chart Generator page, whose only content is that iframe, is blank under its header. The data itself is available as the Historical Data xlsx. A widget fails and the content is there, so 4.

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）IRライブラリーは種類ごとのページに分かれています。英文のニュースはすべての英文IR資料を日付付きで一覧し、大まかな分類で絞り込めますが、資料の種類による分類ではないため4点です。

確認メモ（原文・英語）The IR Library is split by type across separate pages (Earnings Report, Presentation Materials, Timely Disclosure, Integrated Report, MD&A, Download Materials), each dated with a fiscal-year selector, which alone would be a 3. But the English News list (/en/news/) carries every English IR document as it is posted: tanshin, decks, scripts, Q&A, supplemental data, timely disclosures, AGM notices and resolutions, CG report updates, the MD&A and report releases. It is dated, filterable by year and by category ('Financial Information', 'Stocks/Investor Relations', 'Management'). The categories are coarse rather than document types, and the list is mixed with business news. One dated all-types list, not typed by document, 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）決算短信と説明資料は2016年3月期から、統合・年次報告書は2013〜2026年分、株主総会は第79〜90回、Excelの10年分のデータもあり、複数年分そろっています。

確認メモ（原文・英語）The archive is deep. Tanshin from FY03/2016 (e.g. 28 Apr 2016, 21 pp) to Q1 FY03/2027. Presentation Materials from FY03/2016, with Q&A summaries back to 2019. Timely disclosures from FY03/2016. Annual and Integrated Reports 2013-2026, with financial sections for 2020-2021. MD&A and statements FY03/2022-FY03/2026. AGM pages for the 79th to 90th meetings. Investor Kits (ZIP) for FY03/2022-FY03/2027 and the 10-year Excel. Several years across types, 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株主・投資家専用のフォームがありますが、IRのページからは共通の問い合わせにしか進めず、株主向けページのIR問い合わせのリンクは404のため3点です。

確認メモ（原文・英語）The site-wide Inquiries page has a 'Shareholders/Investors' entry leading to a dedicated IR form ('Inquiries regarding information for shareholders and investors'), one of five corporate routes. But the IR section itself offers only the global Inquiries link, and an IR-specific 'Inquiries' link on the shareholder pages (/en/ir/contact/) returns 404. Dedicated, not obvious.

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）各期とも、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。

確認メモ（原文・英語）Tanshin and deck are posted in English the same day as the Japanese, every period. English and Japanese listings: Q1 FY03/2027 tanshin and deck 6 Aug 2026 (both; scripted deck 7 Aug in both; Q&A 12 Aug in both). FY03/2026: 14 May 2026 (both). Q3: 5 Feb 2026 (both). H1: 7 Nov 2025 (both). Q1 FY03/2026: 6 Aug 2025 (both). The English PDFs' creation dates match. The FY03/2026 deck in both languages was re-uploaded on 18 Jun 2026 (creation date), but both list 14 May. Same day every period, so 5.

日英同日の公表として記録されています。

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）資料ごとの日英の時差は、四半期・通期の短信、招集通知、ガバナンス報告書が0日、有価証券報告書に相当する英文（分析・財務諸表・監査報告書）が87日で、中央値は0日です。

確認メモ（原文・英語）Lags, English against Japanese, from the two sites' listings. Q1 FY03/2027 tanshin: 6 Aug / 6 Aug = 0. FY03/2026 tanshin: 14 May / 14 May = 0. 90th AGM notice: 28 May / 28 May = 0. Corporate Governance Report: Japanese 'updated' 2 Jul 2026, English 'Corporate Governance Report Updated' 2 Jul 2026 (PDF created 1 Jul) = 0. Annual securities report: Japanese 有価証券報告書 23 Jun 2026; English 'MD&A and Consolidated Financial Statements' 18 Sep 2026 = 87 days. It is counted as a translation because it carries the MD&A, risks, full statements and auditor's report, not only the statements. Sorted 0, 0, 0, 0, 87: median 0, 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）2025年10月15日〜2026年10月15日の適時開示は、すべて同じ日に英文もあります。日本語のみは電子公告と臨時報告書で、適時開示ではありません。

確認メモ（原文・英語）From 15 Oct 2025 to 15 Oct 2026, the Japanese Timely Disclosure list and the management and stock categories of the Japanese news list have these items besides results: representative executive officer changes (24 Dec 2025, 26 Feb 2026, 30 Sep 2026); the executive system change (25 Mar 2026); candidates for directors (28 Apr); impairment and forecast revision and the Pentagon share transfer (13 May); buyback decision (14 May); dividend and the investment-unit policy (26 May); bond issue (12 Jun); company split (17 Jul); forecast revision (29 Jul); and buyback status or results (1 Jun, 1 Jul, 3 Aug, 1 Sep, 1 Oct, 2 Oct). Every one has an English counterpart on the English list with the same date. The Japanese-only items are e-public notices (電子公告) and the EDINET extraordinary report on voting, not timely disclosures. 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。招集通知の「日本語の原文が優先する」との記載は、R5で扱っています。

確認メモ（原文・英語）We rendered the English homepage, IR top, Presentation Materials, the CG report page, Terms of Use and FAQ, and searched the visible text. We also searched the full text of the AGM notice, the CG report, Integrated Report 2026 and the tanshin. There is no machine- or AI-translation notice or pop-up anywhere; 'machine' appears only as 'machinery' and 'machine learning'. The AGM notice's 'the Japanese original ... shall prevail' is human-translation precedence language 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）招集通知と決議通知には「日本語原文が優先する」とあり、決算短信と統合報告書にはありません。一部の資料が劣後する扱いです。

確認メモ（原文・英語）The AGM notice and the notice of resolution say 'the latter [the Japanese original] shall prevail'. The tanshin and the Integrated Report carry no such statement. Disclaimed on some documents.