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  "documentTitle": "Toyota Industries Corporation (6201.T)",
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  "notes": "Includes two waterfall charts comparing FY25/3 results to FY26/3 guidance, and a third waterfall chart from FY24/3 as a precedent for similar accounting practices.",
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      "text": "豊田自動織機の2026年3月期の営業利益ガイダンスは、為替の誤りおよび過度な保守性により、大幅かつ繰り返し過小に見積もられてきた。",
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      "text": "1. 為替前提の不適切さに関する指摘",
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      "text": "2. 構造的需要と競合他社比較に基づく保守性の指摘",
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      "text": "operating profit: 1,000億円",
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