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NGK SPARK PLUG, First Half Net Income Unexpectedly Revised Upward by 7%, Current Fiscal Year Dividend Revised Upward by 4 Yen
5334 Niterra Co.,Ltd. 【IFRS】
Earnings ReportNGK SPARK PLUG CO.,LTD. <5334> [TSE Prime] announced its financial results (based on IFRS) after the market closed on October 31st (16:40). The consolidated net income for the cumulative second quarter of the fiscal year ending March 2026 (April to September) increased 6.7% from the same period last year, reaching 53.7 billion yen, resulting in an increase in profits compared to the previous forecast of an 18.1% decrease.
Progress toward the full-year plan of 90.0 billion yen was 59.7%, also surpassing the five-year average of 49.9%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the October to March period (second half) is expected to decrease 14.2% from the same period last year to 36.2 billion yen.
At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 182 yen to 186 yen (compared to 178 yen in the previous period).
In the most recent three-month period, from July to September (2Q), the consolidated net income increased 31.8% from the same period last year, reaching 29.7 billion yen. The operating profit margin rose from 20.8% in the same period last year to 21.0%.
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 | 301,152 | 57,009 | 65,576 | 46,186 | 227.6 | 56.0 | Oct 30, 2023 | IFRS |
| Apr - Sep, 2024 | 324,587 | 72,292 | 71,890 | 50,398 | 253.5 | 53.9 | Oct 31, 2024 | IFRS |
| Apr - Sep, 2025 | 351,171 | 71,991 | 76,118 | 53,756 | 270.7 | 59.0 | Oct 31, 2025 | IFRS |
| YoY | +8.2% | -0.4% | +5.9% | +6.7% | +6.8% |
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 | 337,300 | 61,000 | 59,200 | 41,300 | 208.0 | 91 | Apr 30, 2025 | IFRS |
| Apr - Sep, 2025 Results | 351,171 | 71,991 | 76,118 | 53,756 | 270.7 | 93 | Oct 31, 2025 | IFRS |
| Revision Rate | +4.1% | +18.0% | +28.6% | +30.2% | +30.1% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 688,000 | 130,000 | 129,000 | 90,000 | 454.4 | 182 | Apr 30, 2025 | IFRS |
| Mar, 2026 New | 688,000 | 130,000 | 129,000 | 90,000 | 454.4 | 186 | Oct 31, 2025 | IFRS |
| 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 | 328,406 | 57,368 | 61,423 | 42,227 | 212.6 | 90 | Apr 30, 2025 | IFRS |
| Oct - Mar, 2025 Guidance | 336,829 | 58,009 | 52,882 | 36,244 | 183.0 | 93 | Oct 31, 2025 | IFRS |
| YoY | +2.6% | +1.1% | -13.9% | -14.2% | -13.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 614,486 | 107,591 | 117,184 | 82,646 | 409.5 | 164 | Apr 30, 2024 | IFRS |
| Mar, 2025 | 652,993 | 129,660 | 133,313 | 92,625 | 466.3 | 178 | Apr 30, 2025 | IFRS |
| Mar, 2026 Guidance | 688,000 | 130,000 | 129,000 | 90,000 | 454.4 | 186 | Oct 31, 2025 | IFRS |
| YoY | +5.4% | +0.3% | -3.2% | -2.8% | -2.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 159,137 | 33,160 | 29,475 | 22,549 | 113.4 | 20.8 | Oct 31, 2024 | IFRS |
| Oct - Dec, 2024 | 161,086 | 31,037 | 35,043 | 24,051 | 121.1 | 19.3 | Jan 31, 2025 | IFRS |
| Jan - Mar, 2025 | 167,320 | 26,331 | 26,380 | 18,176 | 91.5 | 15.7 | Apr 30, 2025 | IFRS |
| Apr - Jun, 2025 | 169,927 | 33,846 | 33,777 | 24,034 | 121.1 | 19.9 | Jul 31, 2025 | IFRS |
| Jul - Sep, 2025 | 181,244 | 38,145 | 42,341 | 29,722 | 149.7 | 21.0 | Oct 31, 2025 | IFRS |
| YoY | +13.9% | +15.0% | +43.7% | +31.8% | +31.9% |
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