Usage patterns
〈物〉を資料にするto use something as reference material
We'll use these survey results as material for our research.
資料を集めるto gather materials/data
I gathered materials for the presentation.
資料を作成するto prepare/create documents or materials
I prepared materials for the meeting.
資料に基づくto be based on documents/data
This conclusion is based on the latest data.
資料をまとめるto compile materials/documents
I compiled the survey results into a set of materials.