SPK CORPORATION FY2026 Q2 Earnings Report | IR Tracker

SPK CORPORATION FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥36.45B
Operating Income: ¥1.81B
Net Income: ¥1.33B
EPS: ¥131.00

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥36.45B	¥33.43B	+9.0%
Cost of Sales	¥29.42B	¥27.34B	+7.6%
Gross Profit	¥7.03B	¥6.09B	+15.5%
SG&A Expenses	¥5.22B	¥4.52B	+15.4%
Operating Income	¥1.81B	¥1.56B	+15.5%
Non-operating Income	¥244M	¥180M	+35.6%
Non-operating Expenses	¥100M	¥33M	+203.0%
Ordinary Income	¥1.95B	¥1.71B	+14.0%
Profit Before Tax	¥1.95B	¥1.76B	+10.8%
Income Tax Expense	¥628M	¥575M	+9.2%
Net Income	¥1.33B	¥1.19B	+11.6%
Net Income Attributable to Owners	¥1.32B	¥1.19B	+11.3%
Total Comprehensive Income	¥1.09B	¥1.64B	-33.3%
Interest Expense	¥30M	¥17M	+76.5%
Basic EPS	¥131.00	¥118.18	+10.8%
Dividend Per Share	¥28.00	¥28.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥35.57B	¥34.30B	+¥1.27B
Cash and Deposits	¥9.26B	¥7.87B	+¥1.39B
Accounts Receivable	¥11.33B	¥11.66B	¥-330M
Inventories	¥11.05B	¥11.11B	¥-68M
Non-current Assets	¥9.62B	¥9.88B	¥-254M

Profitability Ratios

Item	Value
Net Profit Margin	3.6%
Gross Profit Margin	19.3%
Current Ratio	276.0%
Quick Ratio	190.3%
Debt-to-Equity Ratio	0.62x
Interest Coverage Ratio	60.27x
Effective Tax Rate	32.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+9.0%
Operating Income YoY Change	+15.6%
Ordinary Income YoY Change	+14.1%
Net Income Attributable to Owners YoY Change	+11.2%
Total Comprehensive Income YoY Change	-33.2%

Item	Current	Prior	YoY %
Net Sales	¥36.45B	¥33.43B	+9.0%
Cost of Sales	¥29.42B	¥27.34B	+7.6%
Gross Profit	¥7.03B	¥6.09B	+15.5%
SG&A Expenses	¥5.22B	¥4.52B	+15.4%
Operating Income	¥1.81B	¥1.56B	+15.5%
Non-operating Income	¥244M	¥180M	+35.6%
Non-operating Expenses	¥100M	¥33M	+203.0%
Ordinary Income	¥1.95B	¥1.71B	+14.0%
Profit Before Tax	¥1.95B	¥1.76B	+10.8%
Income Tax Expense	¥628M	¥575M	+9.2%
Net Income	¥1.33B	¥1.19B	+11.6%
Net Income Attributable to Owners	¥1.32B	¥1.19B	+11.3%
Total Comprehensive Income	¥1.09B	¥1.64B	-33.3%
Interest Expense	¥30M	¥17M	+76.5%
Basic EPS	¥131.00	¥118.18	+10.8%
Dividend Per Share	¥28.00	¥28.00	+0.0%

Dividend Information

Item	Amount
Q2 Dividend	¥28.00
Year-End Dividend	¥32.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥74.00B
Operating Income Forecast	¥3.40B
Ordinary Income Forecast	¥3.60B
Net Income Attributable to Owners Forecast	¥2.52B
Basic EPS Forecast	¥250.20
Dividend Per Share Forecast	¥35.00

Disclaimer

This data was automatically extracted from XBRL files. Please refer to the original disclosure documents for accuracy.