確認メモ(原文・英語)Consolidated Financial Statements for the First Quarter of FY2027/3 (Japan GAAP), 4 August 2026, the same day as the Japanese 決算短信: 10 pages to the Japanese 10, with the overview of business performance by segment, the statements, and notes including segment information. Every quarter back to FY2020/3 is in the English library; the FY2026/3 full-year release (13 May 2026) is 20 pages. Every period, same day, complete.
確認メモ(原文・英語)Consolidated Financial Statements for the First Quarter of FY2027/3 (4 Aug 2026) is 10 English pages against the Japanese 2027年3月期 第1四半期決算短信's 10. The contents match item for item: overview of performance, financial position, the forecast explanation (including the revision table and its reasons), balance sheet, income and comprehensive income statements, and notes (going concern, equity, accounting policy, segment information, cash-flow note). The FY2026/3 full-year tanshin (13 May, revised 18 May 2026) is 20 English pages against 20 Japanese. It adds outlook, dividend policy, changes in net assets, cash flows, segment information, per-share data, subsequent events and production/orders/sales. A whole translation.
確認メモ(原文・英語)The latest-quarter English tanshin (Q1 FY2027/3, 4 Aug 2026) carries the balance sheet, income and comprehensive income statements, and the notes, including the segment table for both years and the depreciation note in place of the quarterly cash flow statement (the Japanese omits it too). The FY2026/3 tanshin carries all four statements, with changes in net assets and cash flows, and full notes. The English yuho summary (FY2025/3, 129 pp) has the audited-form statements and notes. Full statements and notes for the latest period.
確認メモ(原文・英語)(Summary) Annual Securities Report for FY2025/3 in English, 129 pages (July 2025): Part I sections 1-5 - company overview, business overview incl. risks and MD&A, facilities, company information incl. corporate governance, and the consolidated financial statements - but no independent auditor's report ('not subject to audit'). The FY2026/3 yuho was filed in Japanese on 19 June 2026; the IR top says the English (abridged) will follow 'at a later date'. The whole report one year behind and without the opinion.
確認メモ(原文・英語)There are two reportable segments, SPE (semiconductor production equipment) and Metrology Equipment. Every English tanshin gives sales and segment profit for both. For example, Q1 FY2027/3 shows SPE ¥28,515m / ¥5,409m and Metrology ¥8,201m / ¥511m; the FY2026/3 note adds assets, depreciation and capex. The full-year note defines the segments: the internal Semiconductor and Metrology Companies; SPE is assembly and test equipment, Metrology is CMMs and surface/contour instruments. It also states that segment profit equals consolidated operating profit. The decks and the Segment Information page carry the same series. Sales and profit every period, definitions stated.
確認メモ(原文・英語)There is no Excel or CSV file on the English site. We searched the IR top, IR Library and its five sub-pages, and the Key Financial Data pages (Financial Highlights, Indicators, Segment Information, Financial Statements, Cash Flows) for xls/xlsx/csv/excel/zip/data links. The Key Financial Data pages are HTML tables and charts: five years of highlights and segments, and four years of P&L, balance sheet and cash flow. The only download is the 'Latest documents package' zip on the IR top. We read its directory in the page: it holds only PDFs (decks, MTP, Q&A, Integrated Report, a tanshin) and a .url shortcut. The Japanese 財務・業績 page has no data file either.
確認メモ(原文・英語)The FY2026/3 English tanshin (13 May 2026) gives the FY2027/3 forecast with an interim split and segment sales: SPE ¥141.5bn, Metrology ¥40.0bn, total ¥181.5bn, OP ¥40.0bn. It explains the market view segment by segment: HPC/generative AI, memory and logic capex, a higher prober mix, and Middle East risk not yet factored in. The deck's 'Premises of FY2027/3 Forecast' page sets out order and sales assumptions by end-market. The Q1 FY2027/3 tanshin explains the 4 Aug upward revision to ¥189.0bn / ¥44.0bn: shipment plans and order forecasts were reviewed and both segments raised. The Q1 deck gives the revised segment forecasts (SPE ¥147.5bn, Metrology ¥41.5bn) and states 'Forex assumption remains unchanged: ¥150 / US$'. FX, market view and segment forecasts, with revisions explained.
確認メモ(原文・英語)English results for the three months to 30 June 2026 published 4 August 2026, the same period and day as the Japanese first-quarter tanshin.
確認メモ(原文・英語)The Mid-term Business Plan FY2026/3-FY2028/3 was published in English on 9 May 2025, the same day as the Japanese 中期経営計画: a presentation plus a 24-page version with notes. Its quantified targets, set for any single fiscal year in the plan, are sales ¥185.0bn (SPE ¥140.0bn, Metrology ¥45.0bn), OP ¥45.0bn, OP margin 24% and ROE 15%. It also gives the premises (SPE target-market CAGR +5%), R&D of ¥35-40bn and capex of ¥30-40bn over three years, and a 40% payout target. The FY2026/3 English deck reposts the targets with a first-year summary. Complete and on the Japanese day.
確認メモ(原文・英語)For FY2027/3 Q1 (4 August 2026) the English library has the presentation (23 pages), the presentation with notes (23 pages, speaker narrative) and the Q&A Summary (4 pages, file dated 7 August like the Japanese 3-page 質疑応答 要約). The same three items are posted for every quarter of FY2026/3 and FY2025/3. The Japanese set item for item.
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2025の「At a Glance」の章が、プロービングマシンの世界シェアトップなどの強みを示します。2026年10月21日の再確認で、市場順位を数値化された強みとして5点です。
確認メモ(原文・英語)The English IR site has no 'why invest' page. Integrated Report 2025 (English) has a dedicated 'At a Glance' section (pp6-8) and a 'Core technologies and three strengths' spread. The section covers being 'the only semiconductor manufacturing equipment manufacturer with measurement technologies', 'Top share of the global market' for probing machines, top Japanese share for metrology lines, and the business portfolio. Re-checked 21 Oct 2026 under the rule as written: a named market rank counts as a quantified strength. A dedicated section with quantified strengths, so 5.
確認メモ(原文・英語)The English MTP and decks name the growth drivers: high-value probers for HPC/HBM, grinders and dicers for advanced packaging and hybrid bonding, large-panel PLP, compound semiconductors, and, in Metrology, aerospace/defence, battery testing and automation. Some are quantified: the SPE plan premises a target-market CAGR of +5%; HPC/generative-AI sales and profit contribution is expected to rise to about 40%, then mid-40% in the Q1 FY2027/3 deck; the prober/assembly mix is about 60/40; segment sales targets are ¥140bn and ¥45bn; and capacity capex (Nagoya plant, Hachioji plant) is ¥30-40bn. There is no market size or share figure. Named, some quantified.
確認メモ(原文・英語)An English Q&A Summary is posted for every quarterly briefing, as on the Japanese side (質疑応答 要約). The listing dates match for FY2026/3 Q1 (5 Aug 2025), Q2 (6 Nov), Q3 (10 Feb 2026) and the full year (14 May 2026). The latest, Q&A Summary - FY2027/3 1Q (4 pp), was listed in English IR News on 14 Aug 2026 against the Japanese on 7 Aug, although the English PDF was created 7 Aug. Every period, latest one a week late.
確認メモ(原文・英語)Integrated Report 2025 in English, 84 pages (December 2025), covering mainly April 2024 to March 2025 - matching the Japanese 84-page edition, which is also the latest. A March year-end company's report on the year to March 2025: complete, one edition behind.
確認メモ(原文・英語)The English MTP (9 May 2025) opens with 'Review of Previous MTP – Quantitative Targets' (p4), which sets the FY2023/3-FY2025/3 targets against actuals: sales ¥170.0bn target (SPE ¥132.0bn, Metrology ¥38.0bn) vs ¥150.5bn; OP ¥37.5bn / 22% vs ¥29.7bn / 20%; ROE 15% vs a three-year average of 15%. Each variance is explained, for example SPE short on sluggish consumer demand and margins hit by component costs. Segment reviews (pp5-6) and company-wide actions (p7) follow. Target against actual, variances explained.
確認メモ(原文・英語)Corporate Governance Report in English, 23 pages, 'Last update: June 23rd, 2026', posted to the English IR news on 23 June and linked from the Corporate Governance Policy page. The TSE filing in English, current.
確認メモ(原文・英語)The English Notice of the 103rd AGM (27 May 2026) covers the seven candidates (Yoshida, Kimura, Hokida, Pradhan, Takamasu, Mori and Kawasaki). Each has a dated career, reasons for nomination, the external directors' terms of office (for example six years for Takamasu) and their Independent Director designation. Its skills matrix covers all ten directors after the meeting, with independence (◎), major experience and committee seats. Integrated Report 2025 (pp64-65) gives the dated careers of all ten, including the three continuing Audit and Supervisory Committee members not up for election (Akimoto, Sagara, Takayama). Every director, with tenure, expertise and independence.
確認メモ(原文・英語)The English Notice of the 103rd AGM (pp11-12) has 'Structure of the Board of Directors (Skills Matrix, etc.)' for the board after the 22 June 2026 meeting. It covers all ten directors with age, independence, gender and nationality, committee membership and nine skill areas (management, industry, technology/IP, sales, international, finance, legal/risk, HR, IT). Integrated Report 2025 also has a matrix. Current matrix in English.
確認メモ(原文・英語)The English Corporate Governance Report (23 Jun 2026, Principle 3.1) sets out the structure. Executive directors receive base compensation plus performance-linked cash and BBT stock compensation; ASC members and external directors receive base pay only. It gives the formulas: bonus = consolidated net profit × 0.6% × base coefficient × a group coefficient from OP against target (0.7-1.3 grid) × an intercompany coefficient (0.9-1.1). Stock points scale with 3-year average ROE (above 15% 1.2, 10-15% 1.0, below 10% 0.8), an ESG coefficient and MTP OP target achievement. The report also gives FY2026/3 totals (¥481m, ¥23m, ¥42m). The English yuho summary for FY2025/3 gives amounts by type, for example executive directors ¥686m: basic 227, performance-linked 261, restricted stock 16, BBT 182. It also gives individual pay above ¥100m. Structure, KPIs with weights, amounts by type.
確認メモ(原文・英語)Notice of the 103rd Annual General Meeting in English, posted in IR News on 27 May 2026 (electronic provision from 26 May) for a meeting on 22 June - 26 days. 13 pages with the Reference Documents for all three proposals, every director candidate with reasons for nomination and the Audit and Supervisory Committee's opinion. It says voting is by mail or via the Internet; the 'Guidance on Exercising Voting Rights' page it mentions is not in the English, so no deadline or URL is given, but no route is labelled Japanese-only. Re-checked 23 Oct 2026 (G5 voting-site sweep, after the independent audit): the company's FAQ names Mizuho Trust & Banking and its voting website, soukai.mizuho-tb.co.jp, 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.
確認メモ(原文・英語)Resolutions of the 103rd Annual General Meeting (22 June 2026, 1 page) says each proposal 'was approved and resolved as originally proposed' - no vote counts or ratios. The English IR news for May-July 2026 has the notice, the resolutions and the governance report, and no voting-results document. Outcome only.
確認メモ(原文・英語)The English CG report (Principle 1.4, 23 Jun 2026) gives the policy: the board reviews each holding on risk/return and qualitative grounds, reduces those not worthwhile and votes on concrete criteria. It reports progress: 21 holdings (including deemed holdings) sold for ¥8,781m between April 2015 and March 2026. The English yuho summary for FY2025/3 discloses 23 listed holdings (¥2,677m) and 1 unlisted (¥111m), with a purpose for each. There is no reduction target or schedule in the CG report, the Integrated Report 2025 or the MTP. Policy, numbers and progress, no target.
確認メモ(原文・英語)The English homepage (accretech.com/en/) has a visible 'Investor Relations' link in its footer that goes straight to the IR top, and its IR News block links IR documents directly. One click. The header 'Investor Relations' item opens a click mega-menu whose first entry is the IR top, which takes two clicks.
確認メモ(原文・英語)We sampled 22 English document links, and 20 were English. Tanshin: Q1 FY2027/3, FY2026/3 (revised), FY2023/3. Decks: FY2026/3 (revised), Q1 FY2027/3, Q2 FY2026/3 (revised). Q&A: Q1 FY2027/3, Q3 FY2026/3. Also the MTP with notes, the IR-news MTP, Integrated Report 2025, AGM notices 2026 and 2025, the 103rd AGM resolutions, CG report 2026, yuho summaries FY2025/3 and FY2024/3, the dividend revision notice and the deck correction notice. Two were not English. The 'Investor's Notes' (kabunushi_103.pdf) is the Japanese 株主通信, and its page says '(in Japanese)'. The 'Latest documents package' zip on the IR top, offered without a language label, carries FS_2027-3_1q_J.pdf instead of the English tanshin. Its size, 542,159 bytes, matches the Japanese tanshin; the English one is 227KB. That second Japanese document is unlabelled.
確認メモ(原文・英語)We opened the 22-link sample from O2, covering May 2023 to August 2026, in the rendered browser. Every link loaded, including the 2023 tanshin, 2024 yuho and 2025 AGM notice; none was dead. All live.
確認メモ(原文・英語)These English pages all rendered their content: IR top (news, latest materials), IR News (year tabs 2017-2026, category filter, pager), IR Library and its sub-pages, Key Financial Data (highlights, segment and statement tables with charts), Stock Information, Annual Shareholders Meeting, Dividends, IR Calendar, FAQ and Integrated Report. Stock Price Information only links out to SMBC Nikko, which is a third-party page and not a failure. No blank lists or widgets.
確認メモ(原文・英語)English IR News is one dated list going back to 2017 (280 items), with year tabs and a coarse filter (All / IR / Other / Meeting of shareholders). It carries every type: tanshin, decks, Q&A summaries, MTP, timely notices, yuho summary, CG report, AGM notices and resolutions, and integrated-report notices. The filter is not by document type. The IR Library splits the same material by type across five pages. One dated all-types list, not typed.
確認メモ(原文・英語)The archive is well populated. English tanshin run every quarter from FY2018/3 to Q1 FY2027/3, and decks and Q&A summaries cover the same period. Yuho summaries go back to FY2022/3, AGM notices and resolutions to the 100th meeting, and IR News to 2017. Several years across every document type.
確認メモ(原文・英語)The English IR top's IR menu has 'Contact Us', which opens 'Inquiries regarding IR-related matters', a dedicated English IR form (brochure requests and questions). The tanshin names Kimito Koizumi, Managing Executive Officer and CFO, +81-(0)42-642-1701. Dedicated and immediately obvious.
確認メモ(原文・英語)Listing dates, English against Japanese IR News: Q1 FY2027/3 tanshin and deck 4 Aug 2026 both. FY2026/3: 13 May 2026 both, and the corrected versions 18 May both. Q3 FY2026/3: 6 Feb 2026 both. Q2 FY2026/3: 4 Nov 2025 both (the English deck was re-posted 6 Nov with axis and legend fixes). The 'with notes' decks also appear the same evening on both sides. PDF creation dates agree (for example both Q1 tanshin 3 Aug). Tanshin and deck same day, every period read.
確認メモ(原文・英語)Per-document lags (Japanese → English): Q1 FY2027/3 tanshin 4 Aug → 4 Aug 2026 = 0. FY2026/3 tanshin 13 May → 13 May 2026 = 0 (both corrected 18 May). AGM notice 26 May → 27 May 2026 = 1. CG report 23 Jun → 23 Jun 2026 = 0. Annual securities report filed in Japanese 19 Jun 2026, no English yet (the IR top says an abridged translation will follow) = >90. Median 0 days.
確認メモ(原文・英語)From 16 Oct 2025 to 16 Oct 2026 the Japanese timely disclosures beyond results and decks (checked against the Japanese IR News and the IRBANK TDnet list) were seven. They are: forecast and dividend revision (4 Nov 2025); year-end dividend (13 May 2026); the tanshin correction, deck correction, internal-control policy revision and investment-unit policy (18 May 2026); and the dividend projection revision (4 Aug 2026). All seven have English versions in English IR News on the same day. So do the board-effectiveness summary (18 May), the CG report (23 Jun) and the R&I rating news (15 Dec 2025). All, same day.
確認メモ(原文・英語)No machine-translation notice anywhere. The rendered IR top, IR News, Financial Statements, IR Disclosure Policy and Terms of Use pages carry none, and neither do the tanshin, decks, Q&A summaries, CG report or AGM notice. The documents and the IR Disclosure Policy say the English is 'translated from the Japanese original' and that the Japanese prevails, which is R5 language. The header language menu links to separate regional sites, not a translation widget.
確認メモ(原文・英語)The tanshin, both results decks, the Q&A summary, the AGM notice and resolutions, the Corporate Governance Report and the yuho summary all say 'the original shall prevail'. The Integrated Report 2025 carries no such statement. Disclaimed on some documents, nearly all.
Tokyo Seimitsu published operating targets and three-year R&D, capex and shareholder-return policies. The final plan outcome is not due.
時系列と出典(1件・内容は原文)
2025-05-09Plan announced The plan set a single-year target of ¥185bn sales, ¥45bn operating profit, 24% margin and 15% ROE within FY2026/3–FY2028/3.出典資料1
経営陣が表明したこと
Tokyo Seimitsu set operating and ROE targets for a single year within FY2026/3–FY2028/3 and quantified R&D, capex and shareholder-return policies.
Investor question: Which year will deliver the targets and what returns are expected from the capex range? IR preparation: publish annual milestones and a project-level investment bridge.
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5/5Operating, ROE, R&D, capex and shareholder-return targets are quantified for a defined plan period.
実行の経過を追えるか4/5The issuer reviews the prior plan and provides current disclosures, but the selected record lacks a cumulative current-plan bridge.
経済性を説明しているか4/5Investment and return policies are quantified; project-level return hurdles and capital-structure limits are absent.
目標に対する結果を報告しているか時期未到来The FY2028/3 plan endpoint is not due.