確認メモ（原文・英語）Consolidated Financial Results for the Three Months Ended June 30, 2026 (IFRS), July 2026 with the Japanese: 16 pages with the qualitative information by reportable segment, the statements and the segment information note, plus an English result overview and supplementary materials every quarter.
確認メモ（原文・英語）FY3/2026 tanshin, 28 Apr 2026: the English 'Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Under IFRS)' is 19 pages against 17 Japanese (決算短信〔IFRS〕). It has the summary pages, including the non-consolidated summary and forecasts. The attachments follow the same table of contents: 1. qualitative information (operating results with a narrative for each of the three segments, financial position, cash flows, the forecast explanation with FX assumptions); 2. the basis for choosing accounting standards; 3. the statements (financial position, P&L and comprehensive income, changes in equity, cash flows) and notes (going concern, accounting policy changes, changes in significant subsidiaries, changes in presentation, segment information, EPS, subsequent events). The Q1 FY3/2027 tanshin (31 Jul 2026) is 16 EN pages against 14 JP with the same structure. Q3 is 16 against 14, and Q2 FY3/2026 16 against 14. The result overview and supplementary materials are posted separately on both sides, in English too. The whole tanshin, so 5.
確認メモ（原文・英語）The latest-period English tanshin (Q1 FY3/2027, 31 Jul 2026, 16 pp) has the full condensed statements and the notes, segment information included. The year-end English tanshin (28 Apr 2026) has the full statements and notes: going concern, accounting policy changes, changes in subsidiaries (JTEKT Bearings Czech deconsolidated), the reclassification note in the cash-flow statement, the segment note with the reconciliation to operating profit and profit before tax, regional revenue and non-current assets, EPS basis and subsequent events. Full statements and notes for the latest period, so 5.
確認メモ（原文・英語）The English IR site carries results, timely disclosures, business briefings, the JTEKT Report and past financial information. No securities report in English under any name.
確認メモ（原文・英語）There are three reportable segments: Automotive, Industrial & bearings, and Machine tools. Every English tanshin gives external and intersegment revenue and segment profit (business profit) for each, with adjustments and a reconciliation to operating profit and PBT. Depreciation, impairment and capex are given by segment too. FY3/2026: Automotive ¥1,367,005m / ¥46,717m, Industrial & bearings ¥347,067m / ¥11,210m, Machine tools ¥210,877m / ¥17,440m. The note defines the segments (Automotive aggregates steering and driveline), the transfer pricing and the measure of segment profit. It also gives revenue and non-current assets by region. The decks add revenue and business profit by business unit (steering, driveline, industrial & bearings, machine tools) and by region, each with forecasts. Every period, definitions stated, so 5.
確認メモ（原文・英語）There is no downloadable data file. We filtered the links on the English IR top, Financial Highlights (achievement.html), IR library / Past financial information (f_sheet.html), Share information, JTEKT Report and Non-financial data pages for xls, csv, excel or data: none found. Every document is a PDF. In place of a data file there is the Financial Highlights page, an HTML table of three years (FY2024-FY2026: revenue, business profit, PBT, net profit, comprehensive income, equity, total assets, BPS, EPS), plus the PDF 'Financial results supplementary materials' each quarter. The Japanese side has no spreadsheet either: its fact book page holds old PDFs (to FY3/2016 Q2).
確認メモ（原文・英語）The FY3/2027 forecast is in English in the year-end tanshin (28 Apr 2026): revenue ¥1,880bn, business profit ¥90bn, OP ¥75bn, PBT ¥70bn, net ¥50bn. It comes with the FX assumption (USD ¥155, EUR ¥180) and a management-environment view (geopolitical risk, AI and digital, new mobility entrants). The English FY deck (52 pp, the same as the Japanese) adds a business-profit bridge from ¥75.6bn to ¥90bn: FX, volume, US tariff -3.0, inflation, price, cost improvement +20.0, structural-reform effects and others. It also gives the forecast by region and by business unit (revenue and business profit, steering ¥40.2bn etc.) and a dividend of ¥70. The Q1 deck (4 Aug 2026) explains why the forecast is maintained and shows changes from the previous forecast. The Feb and Mar 2026 revisions each have an English notice explaining them. FX, market view and segment forecasts, with revisions explained, so 5.
確認メモ（原文・英語）The current plan is the Second Medium-Term Business Plan (FY2024-2026) toward the 2030 Vision. It is in English as 'Second medium-term business plan 2030 Vision' (44 pp; Japanese 45 pp, the extra page a site notice), created 27 Aug 2024 against 26 Aug for the Japanese. It has an English Q&A of the briefing. The FY2026 targets are ROE 7-8%, PBR 1.0x, revenue ¥2tn, business profit ratio 5-6%, CO2 -45% vs FY2013 and eNPS -55, at USD 145, with the 2030 Vision figures (ROE 10%, PBR 1.5x, margin 8%+). The English Corporate Guide (Mar 2026) adds target margins by business unit for 2026 and 2030. The English FY3/2026 deck tracks progress against them. Complete and current, so 5. The 3rd MTP is due in early 2027. Set to 4 in review, 16 Oct 2026: complete, but the English plan was posted a day after the Japanese; the anchor's 4 is 'complete, but published late'.
確認メモ（原文・英語）For every quarter the English library has the presentation, a summary of the Q&A (Q1 FY2027 posted in August), the result overview and the supplementary materials - the Japanese set. The Japanese side's extra is audio, a medium, not content.
確認メモ（原文・英語）The English IR site has no 'why invest' or investment-highlights page. The nearest thing is the English 'CORPORATE GUIDE' investor deck (Daiwa Investment Conference, March 2026, 35 pp, also a Dec 2025 edition). Its section '1. Our company JTEKT' gives revenue ¥1,884.3bn, the No.1 world share in electric power steering, business with about 400 automotive OEMs and parts makers and about 2,000 industrial customers, operations in about 30 countries, and revenue and margin by business unit. The FY deck adds 'JTEKT's strengths' and 'unique positioning' slides that are mostly qualitative. The FY deck adds mostly qualitative 'JTEKT's strengths' and 'unique positioning' slides. Re-checked 21 Oct 2026 under the rule as written: a section in an investor document counts the same as a page, and a named market rank counts as a quantified strength. The investor deck's opening section quantifies the strengths, so 5.
確認メモ（原文・英語）The drivers are named and numbers are attached. The English FY3/2026 deck has a FY2026 business-profit bridge (cost improvement +¥20.0bn, EU/US restructuring effects +¥4.5bn, sales price +¥6.2bn, against the tariff and inflation). It has North America TFT profit recovery with an extra-cost chart, and the European restructuring path (entities 12 to 2, turning profitable by FY2027). It shows the steer-by-wire market-size forecast (S&P Global and Fuji Keizai sources) as the main 3rd-MTP driver, and ADC (North America FA) sales in USD with logistics investment of US$13m/39m. The MTP and Corporate Guide give target business profit margins by business unit (Automotive 2.5% to 5.5% to 6.5%, Industrial & Bearings 7.5% to 8.5%, Machine tools 11% to 13%) and the new plant in India for 2027. So 5.
確認メモ（原文・英語）The Japanese side publishes a 主な質疑応答 (main Q&A summary) for every quarterly briefing, and every one has an English 'Summary of Q&A', but each comes later. Q2 FY3/2026: JP PDF created 5 Nov 2025, EN 18 Nov. Q3: JP 6 Feb 2026 (IR News), EN 26 Feb (IR News). FY: JP 21 May 2026 (IR News), EN PDF created 27 May. Q1 FY3/2027: JP 5 Aug 2026, EN 18 Aug (both IR News). The MTP briefing Q&A (Aug 2024) is also in English. Every period, 6 to 20 days late, so 4 under the ruling.
確認メモ（原文・英語）JTEKT Report 2025 in English (sections from October 2025, full text reposted October 2026), for the year ended March 2025. One edition behind the year since closed.
確認メモ（原文・英語）The English Second MTP document (p.5, 'Review of First medium-term business plan') sets the first plan's FY2023 goals against actuals. Goal: business profit ¥100bn and break-even sales ratio 80%. Actual: business profit ratio 3.9% on revenue ¥1,891bn (about ¥73bn) and break-even ratio 82.5%, with a four-year KPI table (revenue, business profit ratio, ROE). It says plainly 'Business profit goal not achieved' and explains why: sales falls in Europe and China, lower North American productivity, and slower ROE and margin improvement. Achievements are stated too (site consolidation 152 to 119 companies). Those two targets are the whole of the first plan's numerical targets (Medium-to long-term Business Plan, p.18, also in English). The English FY3/2026 deck (p.16) also sets the current plan's targets against FY2025 results and the FY2026 forecast. Target against actual with the variance explained, so 5.
確認メモ（原文・英語）The English governance section links the Corporate Governance Report but labels it '(JAPANESE)', and it is: the 2026 file is in Japanese. What the English reader gets instead is the site's own Corporate Governance page under Sustainability - written for the site in place of the filing.
確認メモ（原文・英語）The English notice of the 126th AGM (June 2026) covers Proposal 1, the election of all six directors (the whole board), and Proposal 2 for the A&SB members. For each candidate it gives date of birth, career history, current responsibilities, years in office as director (e.g. Kondo 2 years, Yamanaka 4 years, the outside directors 2 years), shares held and the reasons for nomination. The outside directors are marked <Outside Director> <Independent Director>, with notes on TSE independence filings. The English Corporate Governance page adds attendance and the reasons for appointing outside officers. Tenure, expertise and independence for every director, so 5.
確認メモ（原文・英語）The English 126th AGM notice (p.11) carries the 'Skill matrix of Directors and Audit & Supervisory Board Members upon approval of Proposal 1 and Proposal 2'. It covers all directors and A&SB members, with an explanation of the skills chosen. Current matrix in English, so 5.
確認メモ（原文・英語）The English Corporate Governance page sets out the structure: fixed monthly about 70%, performance-linked cash about 20% and restricted stock about 10%, with yearly caps of ¥800m and ¥100m. The KPIs are business profit plus safety and quality KPIs, and 50% of the business-profit-based amount is granted in stock. It also gives the process through the Executive Remuneration Meeting. The amounts are given by pay type for FY2024: directors ¥266m (fixed ¥188m, bonus ¥55m, stock ¥23m, 9 persons), A&SB ¥99m, total ¥365m, with outside officers broken out. The English FY3/2026 deck (p.32) gives the revised design from FY2026, adding MTP KPIs (ROE, CO2 reduction, employee engagement), at fixed 30 / performance 70 at 100% achievement. Structure, KPIs and amounts by pay type are in English. The amounts are FY2024's: the Japanese page shows the same year, and FY2025 amounts are only in the Japanese securities report. Re-checked 21 Oct 2026 under v1.1.1, which needs the weight of each performance measure in every performance-linked element: the bonus uses business profit plus safety and quality KPIs with no weights. So 4.
確認メモ（原文・英語）Notice of the 126th Annual General Meeting in English, dated 4 June 2026 with electronic provision from 2 June, for a meeting on 25 June - 21 to 23 days - with the reference documents for all three proposals including each director candidate; a partial amendment followed in English on 10 June. 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）Notice of Resolutions of the 126th Annual General Meeting, in English, 25 June 2026: each proposal 'approved as originally proposed', with the candidates named. No vote counts, no approval ratios.
確認メモ（原文・英語）The English Corporate Governance page states the policy: 'zero holdings' of listed cross-shareholdings during the Second MTP (FY2024-2026), with unlisted holdings reviewed. It gives progress: of 13 listed holdings at the previous year-end, three sold entirely and six in part. It explains the annual board verification of each holding against cost of capital, the issuer's ROE and the benefits, and the voting criteria. The English FY3/2026 deck (p.20, 'Cross-shareholdings Reduction') charts the number of holdings and the percentage of net assets: 'Reduced 77 (in FY19) to zero after 8 years efforts. On track for full reduction in FY26'. Its cash-allocation page (p.30) counts disposals as a funding source. Holdings, target with a date, progress and rationale, so 5.
確認メモ（原文・英語）We sampled 26 English document links across types, all English: tanshin for Q2, Q3 and FY3/2026 and Q1 FY3/2027; the result overview (FY); the decks for Q2, FY (both library links: 7f7d...pdf and 20260520_IR_4Q_en_2.pdf) and Q1; the Q&A summaries for Q2, FY and Q1; the AGM notices for the 126th, 124th (the file is named 'RESOLUTIONS' but is the notice) and 117th; the resolutions notices for the 126th and 123rd; the timely disclosures (EU basic agreement, definitive agreement, transfer completion, controlling shareholder, own-share cancellation 2025); the second MTP and its Q&A; the first business plan; the Corporate Guide; the JTEKT Report 2024 and 2020; and the Annual Report 2015. The quarterly 'supplementary materials' (e.g. C_2026_4Q_hosoku_jp_en.pdf) are a bilingual JP/EN sheet, not a Japanese document. So 5.
確認メモ（原文・英語）All 26 sampled links (listed under O2), from 2015 to 2026 and across results, decks, Q&A, AGM, timely-disclosure, plan and report types, opened. The JTEKT Report 2025, 2024 and 2020 pages also render with live full-text links. None dead, so 5.
確認メモ（原文・英語）We rendered the IR top (IR News list and the IR Calendar graphic both render), IR News, IR calendar, Financial Highlights (table), Share information (shareholder table, dividends), General meeting, Financial results, Timely disclosure, Business Briefing, Integrated Report, Past financial information, FAQ and the IR inquiry form. All rendered their content in Chrome; no empty lists or failed widgets (screenshot shots/6473_irtop.png). So 5.
確認メモ（原文・英語）The IR library is split by type across several pages: Financial results (current year), Past financial information (results by fiscal year back to FY3/2023 and earlier), Timely disclosure materials (by fiscal year), Business Briefing, Integrated Report and the AGM page. Each is grouped by year or period. The IR News page is a dated list, but it only runs from Feb 2026 and leaves out several types (e.g. the FY Q&A, the integrated report, some disclosures). Split by type across pages, so 3 under the ruling.
確認メモ（原文・英語）The archive is populated across years and types. Results (tanshin, overview, supplementary, deck, Q&A) go back to FY3/2023 and earlier on Past financial information. Timely disclosures go from FY3/2022 to now, AGM notices and resolutions from the 115th (2015) to the 126th (2026), and the JTEKT Report / Annual Report from 2006 to 2025, with half-year financial reports to 2016. The MTP materials go back to 2021. Several years across document types, so 5.
確認メモ（原文・英語）The English IR top page links 'Inquiries about IR' directly, to a dedicated IR contact form separate from the product and sustainability inquiry routes. Dedicated and immediately obvious.
確認メモ（原文・英語）From the English and Japanese IR News lists: the tanshin was the same day for Q3 FY3/2026 (3 Feb 2026), FY3/2026 (28 Apr 2026) and Q1 FY3/2027 (31 Jul 2026). The deck was also the same day: Q3 6 Feb, FY 20 May, Q1 4 Aug 2026 on both lists. For Q2 FY3/2026 (before the lists start), the EN and JP tanshin PDFs were both created 30 Oct 2025 and both decks 5 Nov 2025. The FY deck files on both sides were re-issued on 9 Sep 2026, and both lists date the original to 20 May. Tanshin and deck the same day every period read, so 5. The Q&A summaries are later (see S5).
確認メモ（原文・英語）Lags English vs Japanese, by IR News listing dates: Q1 FY3/2027 tanshin 31 Jul vs 31 Jul 2026 = 0 days. FY3/2026 tanshin 28 Apr vs 28 Apr 2026 = 0. Notice of the 126th AGM 29 May vs 29 May 2026 = 0 (the posted EN file is the 10 Jun amended version). Corporate Governance Report: no English version (the English site links the Japanese file, labelled '(JAPANESE)'), so >90. Annual securities report: no English version, so >90. Median of (0, 0, 0, >90, >90) is 0 days, so 5.
確認メモ（原文・英語）The Japanese 適時開示資料 page lists 12 timely disclosures from 16 Oct 2025 to 15 Oct 2026 (outside the results). Forecast revisions: 31 Oct 2025, 3 Feb 2026, 19 Mar 2026. Tender-offer participation: 3 Feb, with the update on 9 Mar. EU automotive business: basic agreement 27 Feb, definitive agreement 27 May, completion 31 Jul. RS treasury-stock disposal: 15 May, with payment on 26 Jun. Controlling shareholder matters: 28 Apr. Non-operating income: 31 Jul. All 12 have an English version on the English Timely disclosure page. Eleven are the same day by IR News or PDF dates. The completion of the European automotive transfer (JP 31 Jul 2026) has an English PDF dated 'July 31, 2026' but created 3 Aug 2026 and filed under the August uploads, about three days late. One late, so 4.
確認メモ（原文・英語）In the rendered browser we checked the English homepage, the IR pages (top, FAQ, share information, calendar, IR inquiry) and the Terms of Use page: no machine-translation notice or AI-translation banner. The tanshin, AGM notice and notices carry 'translated from the Japanese original for reference purposes only ... the original shall prevail'. That is human-translation precedence language and belongs to R5. Nothing is presented as machine-translated, so 5.
確認メモ（原文・英語）The tanshin, the AGM notice and the notice of resolutions carry 'translated from the Japanese original for reference purposes only ... the original shall prevail'. The Q1 presentation carries no such statement. Disclaimed on some documents.
Investor question: Which investments and portfolio exits will close the ROE gap? IR preparation: disclose annual capital deployment, hurdle rates and realized ROIC.
当調査の分析（会社の説明ではありません）
約束は具体的か5／5ROE, profitability and DOE targets are quantified and tied to a stated plan period.
実行の経過を追えるか4／5The plan is underway, but absolute deployment and project outcomes are not yet fully reconciled.
経済性を説明しているか4／5The plan uses DCF and capital-cost language, though project-level hurdle and return disclosure remains incomplete.
目標に対する結果を報告しているか時期未到来The 2030 endpoint is not due.