For the interim period of the fiscal year ending March 2027, consolidated net sales were 39,318 million yen (YoY +7.9%), operating income was 2,158 million yen (YoY +19.3%), ordinary income was 2,300 million yen (YoY +17.8%), and net income attributable to owners of parent for the interim period was 1,206 million yen (YoY -8.7%). Interim net income per share after the stock split was 59.74 yen. Year-end dividend forecast is undisclosed; treasury stock at the period end was 702,609 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7466-20261104-02.pdf","jir_short_summary":"For the interim period of the fiscal year ending March 2027, consolidated net sales were 39,318 million yen (YoY +7.9%), operating income was 2,158 million yen (YoY +19.3%), ordinary income was 2,300 million yen (YoY +17.8%), and net income attributable to owners of parent for the interim period was 1,206 million yen (YoY -8.7%). Interim net income per share after the stock split was 59.74 yen. Year-end dividend forecast is undisclosed; treasury stock at the period end was 702,609 shares.","jir_summary":"### Overview of Performance\nAs SPK Corporation enters the final year of the Vision 2030 2nd Cycle, steady demand continued primarily in the core automotive aftermarket segment. Sales of replacement parts progressed favorably both domestically and internationally, and by partially passing on higher raw material costs through price adjustments, net sales and operating income exceeded the prior year. However, an impairment loss on equity-method investments led to a decrease in interim net income compared with the previous fiscal year. By segment, sales increased both in Japan and overseas. Although tensions in the Middle East continue to have an impact, supply capability has been maintained through agile procurement and inventory management.\n\n### Financial Position and Dividends\nAt the end of the interim period, total assets stood at 47,606 million yen, equity ratio was 63.4%, and total equity was 30,195 million yen. Current assets were 37,729 million yen and non-current assets were 9,876 million yen. Total liabilities amounted to 17,256 million yen, and net assets were 30,349 million yen. There were no revisions to the most recent dividend forecast; the year-end dividend remains undecided, but a dividend payment start date is listed as December 1, 2026.","jir_financial_highlights":"Net Sales: 39,318 million yen (YoY +7.9%)\nOperating Income: 2,158 million yen (YoY +19.3%)\nOrdinary Income: 2,300 million yen (YoY +17.8%)\nNet Income Attributable to Owners of Parent (Interim): 1,206 million yen (YoY -8.7%)\nInterim Net Income Per Share: 59.74 yen (Unknown)","jir_category":"","jir_hashtags":"#SPKCorporation, #Earnings, Not applicable here as this is not specific IR such as share buybacks or executive appointments","jir_key_figures":"Net Sales: 39,318 million yen (YoY +7.9%)\nOperating Income: 2,158 million yen (YoY +19.3%)\nOrdinary Income: 2,300 million yen (YoY +17.8%)","jir_meta_title":"SPK Corporation Q2 FY2027 Financial Summary | Net Sales 39.3 billion yen, Operating Income 2.1 billion yen","jir_meta_description":"Key points of SPK Corporation's Q2 FY2027 financial summary: net sales 39,318 million yen, operating income 2,158 million yen, ordinary income 2,300 million yen, net income 1,206 million yen. Interim EPS after stock split: 59.74 yen.","jir_og_title":"SPK Corporation | Q2 FY2027 Financial Summary","jir_og_description":"SPK Corporation's interim results: net sales 39,318 million yen, operating income 2,158 million yen, net income 1,206 million yen. Progress on mid-term plan and an overview of financial position explained.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57565,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-140759","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n