Watch component, watch, and method for manufacturing watch component

A watch component comprising:

• a substrate;
• and
• a multilayer structure covering at least a part of the substrate, the multilayer structure being configured with a plurality of color absorption films interleaved with a plurality of color adjustment films, wherein
• a plurality of recesses is formed in a surface of the substrate, the plurality of recesses face the multilayer structure,
• in a cross-sectional view obtained by cutting the substrate in a thickness direction, each of the plurality of recesses is defined by a first side and a second side that is tilted with respect to the first side and that is in contact with the first side at an end portion,
• in the cross-sectional view, a ratio of a length of the second side along the thickness direction of the substrate with respect to a length of the second side along a direction orthogonal to the thickness direction of the substrate is greater than ½,
• a value of a brightness L* in a L*a*b* color space of the watch component is equal to or less than 10 in a plan view as viewed from the thickness direction of the substrate,
• when the multilayer structure is disposed on a planar surface, the multilayer structure has a value of the brightness L* of equal to or less than 18 in the plan view as viewed from the thickness direction,
• the plurality of color absorption films and the plurality of color adjustment films are alternately directly stacked on one another,
• one of the plurality of color absorption films contains a material including Cr, and
• each of the plurality of color adjustment films contains a material including at least one of Ta2O5, SiO2, TiO2, Al2O3, ZrO2, Nb2O5, HfO2, Na5Al3F14, Na3AlF6, AlF3, MgF2, CaF2, BaF2, YF3, LaF3, CeF3, and NdF3.