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SPK, Oct-Dec (3Q) Ordinary Profit Increases by 29%, Current Fiscal Year Dividend Revised Upward by 5 Yen
7466 SPK CORPORATION 【J-GAAP】
Earnings ReportSPK CORPORATION <7466> [TSE Prime] announced its financial results in the afternoon session on February 9th (15:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 18.9% from the same period last year, reaching 3.03 billion yen. Progress toward the full-year plan of 3.60 billion yen was 84.3%, also surpassing the five-year average of 74.2%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to drop 44.3% from the same period last year to 0.56 billion yen.
At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 68 yen to 73 yen (compared to 60 yen in the previous period).
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 29.0% from the same period last year, reaching 1.08 billion yen. The operating profit margin improved from 4.7% in the same period last year to 5.1%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 47,747 | 2,666 | 2,860 | 1,969 | 196.1 | 85.2 | Jan 31, 2024 | J-GAAP |
| Apr - Dec, 2024 | 50,670 | 2,379 | 2,551 | 1,736 | 172.5 | 71.5 | Feb 10, 2025 | J-GAAP |
| Apr - Dec, 2025 | 56,085 | 2,816 | 3,034 | 2,051 | 203.2 | 84.3 | Feb 9, 2026 | J-GAAP |
| YoY | +10.7% | +18.4% | +18.9% | +18.1% | +17.8% |
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2025 Prev | 37,550 | 1,592 | 1,648 | 1,198 | 118.7 | 35 | Nov 4, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 37,550 | 1,592 | 1,648 | 1,198 | 118.7 | 40 | Feb 9, 2026 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 74,000 | 3,400 | 3,600 | 2,520 | 249.6 | 68 | May 9, 2025 | J-GAAP |
| Mar, 2026 New | 74,000 | 3,400 | 3,600 | 2,520 | 249.6 | 73 | Feb 9, 2026 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
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 | 40 | Feb 9, 2026 | 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 | 73 | Feb 9, 2026 | 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 |
|---|---|---|---|---|---|---|---|---|
| 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 |
| Oct - Dec, 2025 | 19,635 | 1,008 | 1,082 | 729 | 72.2 | 5.1 | Feb 9, 2026 | J-GAAP |
| YoY | +13.9% | +23.8% | +29.0% | +33.0% | +32.6% |
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