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SPK, First Half Ordinary Profit Unexpectedly Revised Upward by 14%
7466 SPK CORPORATION 【J-GAAP】
Earnings ReportSPK CORPORATION <7466> [TSE Prime] announced its financial results in the afternoon session on November 4th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) increased 14.0% from the same period last year, reaching 1.95 billion yen, resulting in an increase in profits compared to the previous forecast of a 5.4% decrease.
Progress toward the full-year plan of 3.60 billion yen was 54.2%, also surpassing the five-year average of 46.7%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to decrease 11.2% from the same period last year to 1.64 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased 34.2% from the same period last year, reaching 1.10 billion yen. The operating profit margin improved from 4.5% in the same period last year to 5.5%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 30,869 | 1,774 | 1,931 | 1,321 | 131.6 | 57.5 | Oct 31, 2023 | J-GAAP |
| Apr - Sep, 2024 | 33,432 | 1,565 | 1,712 | 1,188 | 118.2 | 48.0 | Oct 31, 2024 | J-GAAP |
| Apr - Sep, 2025 | 36,450 | 1,808 | 1,952 | 1,322 | 131.0 | 54.2 | Nov 4, 2025 | J-GAAP |
| YoY | +9.0% | +15.5% | +14.0% | +11.3% | +10.8% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 Guidance | 36,000 | 1,530 | 1,620 | 1,130 | 111.9 | 33 | May 9, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 36,450 | 1,808 | 1,952 | 1,322 | 131.0 | 33 | Nov 4, 2025 | J-GAAP |
| Revision Rate | +1.3% | +18.2% | +20.5% | +17.0% | +17.0% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 35,288 | 1,746 | 1,856 | 1,309 | 130.0 | 32 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 37,550 | 1,592 | 1,648 | 1,198 | 118.7 | 35 | Nov 4, 2025 | J-GAAP |
| YoY | +6.4% | -8.8% | -11.2% | -8.5% | -8.7% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 63,302 | 3,145 | 3,357 | 2,392 | 238.2 | 50 | May 7, 2024 | J-GAAP |
| Mar, 2025 | 68,720 | 3,311 | 3,568 | 2,497 | 247.9 | 60 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 74,000 | 3,400 | 3,600 | 2,520 | 249.6 | 68 | May 9, 2025 | J-GAAP |
| YoY | +7.7% | +2.7% | +0.9% | +0.9% | +0.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 16,763 | 761 | 822 | 557 | 55.4 | 4.5 | Oct 31, 2024 | J-GAAP |
| Oct - Dec, 2024 | 17,238 | 814 | 839 | 548 | 54.5 | 4.7 | Feb 10, 2025 | J-GAAP |
| Jan - Mar, 2025 | 18,050 | 932 | 1,017 | 761 | 75.6 | 5.2 | May 9, 2025 | J-GAAP |
| Apr - Jun, 2025 | 17,945 | 798 | 849 | 574 | 56.9 | 4.4 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 18,505 | 1,010 | 1,103 | 748 | 74.1 | 5.5 | Nov 4, 2025 | J-GAAP |
| YoY | +10.4% | +32.7% | +34.2% | +34.3% | +33.8% |
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