Income Statement SPK Corporation

Stocks

7466

JP3163800000

Auto, Truck & Motorcycle Parts

Market Closed - Japan Exchange Other stock markets 02:30:00 2026-06-26 EDT			5-day change	1st Jan Change
1,269.00 ^JPY	-0.16%		+0.24%	+7.04%

05-08	Spk Corporation Announces Dividend for the Fiscal Year Ended March 31, 2026, Payable on June 8, 2026; Provides Dividend Guidance for the Second Quarter and Year Ending March 2027	CI
05-08	SPK Corporation Provides Consolidated Earnings Guidance for the Period Ending September 2026 and Period Ending March 2027	CI

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Published financial data: SPK CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022	2023	2024	2025	2026
Revenues	47.69B	54.7B	63.3B	68.72B	75.25B
Total Revenues	47.69B	54.7B	63.3B	68.72B	75.25B
Cost of Goods Sold, Total	39.78B	45.01B	51.64B	55.85B	60.81B
Gross Profit	7.9B	9.69B	11.66B	12.87B	14.44B
Selling General & Admin Expenses, Total	5.7B	6.71B	8.21B	9.09B	10.26B
Provision for Bad Debts	-26M	-	-2M	36M	4M
Depreciation & Amortization - (IS)	188M	255M	311M	430M	583M
Other Operating Expenses, Total	5.87B	6.97B	8.52B	9.56B	10.85B
Operating Income	2.04B	2.72B	3.14B	3.31B	3.59B
Interest Expense, Total	-13M	-19M	-19M	-40M	-64M
Interest And Investment Income	6M	11M	7M	29M	149M
Net Interest Expenses	-7M	-8M	-12M	-11M	85M
Currency Exchange Gains (Loss)	49M	22M	61M	56M	59M
Other Non Operating Income (Expenses)	210M	175M	177M	211M	156M
EBT, Excl. Unusual Items	2.29B	2.91B	3.37B	3.57B	3.89B
Gain (Loss) On Sale Of Investments	-	61M	-9M	85M	-
Gain (Loss) On Sale Of Assets	3M	-1M	-18M	-4M	11M
Asset Writedown	-	-	-	-	-
Other Unusual Items	59M	-2M	-4M	0	-
EBT, Incl. Unusual Items	2.35B	2.97B	3.34B	3.65B	3.9B
Income Tax Expense	724M	908M	943M	1.14B	1.19B
Earnings From Continuing Operations	1.62B	2.06B	2.4B	2.5B	2.71B
Net Income to Company	1.62B	2.06B	2.4B	2.5B	2.71B
Minority Interest	-	-	-5M	-7M	-14M
Net Income - (IS)	1.62B	2.06B	2.39B	2.5B	2.69B
Net Income to Common Incl Extra Items	1.62B	2.06B	2.39B	2.5B	2.69B
Net Income to Common Excl. Extra Items	1.62B	2.06B	2.39B	2.5B	2.69B
Per Share Items
Net EPS - Basic	80.91	102.52	119.1	123.96	266.68
Basic EPS - Continuing Operations	80.91	102.52	119.1	123.96	266.68
Basic Weighted Average Shares Outstanding	20.08M	20.08M	20.08M	20.14M	10.09M
Net EPS - Diluted	80.91	102.52	119.1	123.96	266.68
Diluted EPS - Continuing Operations	80.91	102.52	119.1	123.96	266.68
Diluted Weighted Average Shares Outstanding	20.08M	20.08M	20.08M	20.14M	10.09M
Normalized Basic EPS	71.17	90.53	104.65	110.32	239.34
Normalized Diluted EPS	71.17	90.53	104.65	110.32	239.34
Dividend Per Share	20	22	25	30	-
Payout Ratio	24.06	20.45	19.69	22.15	24.37
Supplemental Items
EBITDA	2.35B	3.16B	3.73B	4.04B	4.52B
EBITA	2.11B	2.83B	3.32B	3.5B	3.83B
EBIT	2.04B	2.72B	3.14B	3.31B	3.59B
Effective Tax Rate - (Ratio)	30.82	30.6	28.23	31.36	30.6
Normalized Net Income	1.43B	1.82B	2.1B	2.22B	2.42B
Non-Cash Pension Expense	59.91M	79M	52.58M	79.93M	78M
Supplemental Operating Expense Items
Selling and Marketing Expenses	886M	1.02B	1.1B	1.16B	1.25B

Fiscal Period: March	2022	2023	2024	2025	2026
Assets
Cash And Equivalents	6.15B	6.61B	6.97B	7.87B	9.59B
Total Cash And Short Term Investments	6.15B	6.61B	6.97B	7.87B	9.59B
Accounts Receivable, Total	10.36B	11.35B	12.28B	13.79B	13.36B
Other Receivables	543M	560M	511M	531M	758M
Notes Receivable	-	-	-	-	-
Total Receivables	10.9B	11.91B	12.79B	14.32B	14.12B
Inventory	6.57B	8.48B	10.06B	11.11B	12.64B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	482M	680M	810M	993M	1.17B
Total Current Assets	24.1B	27.68B	30.62B	34.3B	37.53B
Net Property Plant And Equipment	4.11B	4.58B	5.56B	6.2B	6.28B
Long-term Investments	877M	1.08B	1.24B	1.16B	1.6B
Goodwill	400M	335M	413M	917M	666M
Other Intangibles, Total	265M	342M	409M	1.22B	1.28B
Deferred Tax Assets Long-Term	263M	332M	387M	370M	446M
Other Long-Term Assets, Total	-	2M	1M	-	1M
Total Assets	30.01B	34.35B	38.64B	44.17B	47.8B
Liabilities
Accounts Payable, Total	5.05B	5.55B	6.05B	5.87B	5.75B
Accrued Expenses, Total	206M	297M	444M	438M	553M
Short-term Borrowings	763M	1.01B	820M	555M	3.86B
Current Portion of Long-Term Debt	467M	801M	1.06B	2.46B	2.21B
Current Income Taxes Payable	419M	666M	550M	712M	791M
Other Current Liabilities	1.01B	1.42B	1.81B	1.44B	1.82B
Total Current Liabilities	7.92B	9.75B	10.73B	11.48B	14.99B
Long-Term Debt	1.06B	1.54B	2.45B	4.57B	2.25B
Pension & Other Post Retirement Benefits	476M	470M	482M	501M	514M
Other Non Current Liabilities	338M	417M	386M	563M	716M
Total Liabilities	9.79B	12.18B	14.05B	17.11B	18.46B
Common Stock, Total	898M	898M	898M	898M	898M
Additional Paid In Capital	961M	961M	961M	1.02B	1.02B
Retained Earnings	18.6B	20.24B	22.22B	24.16B	26.2B
Treasury Stock	-435M	-435M	-435M	-384M	-377M
Comprehensive Income and Other	200M	513M	839M	1.24B	1.43B
Total Common Equity	20.22B	22.17B	24.48B	26.93B	29.18B
Minority Interest	-	-	108M	131M	156M
Total Equity	20.22B	22.17B	24.59B	27.06B	29.33B
Total Liabilities And Equity	30.01B	34.35B	38.64B	44.17B	47.8B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	20.08M	20.08M	20.08M	20.18M	20.19M
ECS Total Common Shares Outstanding	20.08M	20.08M	20.08M	20.18M	20.19M
Book Value / Share	1.01K	1.1K	1.22K	1.33K	1.44K
Tangible Book Value	19.56B	21.5B	23.66B	24.79B	27.23B
Tangible Book Value Per Share	973.8	1.07K	1.18K	1.23K	1.35K
Total Debt	2.29B	3.35B	4.33B	7.59B	8.32B
Net Debt	-3.86B	-3.26B	-2.64B	-284M	-1.27B
Debt Equivalent of Unfunded Proj. Benefit Obligation	452M	458M	471M	499M	513M
Minority Interest, Total (Incl. Fin. Div)	-	-	108M	131M	156M
Inventories - Raw Materials, Total	137M	175M	164M	176M	175M
Inventories - Work In Process, Total	20M	23M	45M	35M	25M
Inventories - Finished Goods, Total	6.41B	8.28B	9.85B	10.9B	12.44B
Inventories - Others	1M	-	-	2M	1M
Full Time Employees	429	456	566	638	646
Accumulated Allowance for Doubtful Accounts (Supple)	28M	12M	13M	43M	50M

Fiscal Period: March	2022	2023	2024	2025	2026
Net Income	2.35B	2.97B	3.34B	3.65B	3.9B
Depreciation & Amortization - CF	236M	330M	405M	537M	690M
Amortization of Goodwill and Intangible Assets - (CF)	79M	108M	176M	192M	244M
Depreciation & Amortization, Total	315M	438M	581M	729M	934M
(Gain) Loss From Sale Of Asset	-3M	-	2M	3M	-10M
(Gain) Loss on Sale of Investments - (CF)	-	-62M	9M	-84M	-
Other Operating Activities, Total	-753M	-768M	-1.15B	-1.05B	-1.27B
Change In Accounts Receivable	-357M	-618M	-640M	-1.12B	585M
Change In Inventories	-1.16B	-1.64B	-870M	-203M	-1.39B
Change In Accounts Payable	402M	345M	199M	-310M	-336M
Change in Other Net Operating Assets	-255M	174M	366M	-424M	149M
Cash from Operations	536M	838M	1.84B	1.19B	2.56B
Capital Expenditure	-384M	-510M	-1.03B	-697M	-228M
Sale of Property, Plant, and Equipment	10M	1M	3M	14M	56M
Cash Acquisitions	-89M	-	-489M	-2.04B	-
Divestitures	-	90M	-	-	-
Sale (Purchase) of Intangible assets	-140M	-168M	-131M	-222M	-273M
Investment in Marketable and Equity Securities, Total	-	-10M	-121M	127M	-349M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-1M	-273M	1M	-26M	32M
Other Investing Activities, Total	12M	-9M	-26M	-44M	-16M
Cash from Investing	-592M	-879M	-1.8B	-2.89B	-778M
Short Term Debt Issued, Total	-	114M	-	-	3.27B
Long-Term Debt Issued, Total	4M	1.3B	2.1B	5.55B	-
Total Debt Issued	4M	1.41B	2.1B	5.55B	3.27B
Short Term Debt Repaid, Total	-220M	-	-327M	-324M	-
Long-Term Debt Repaid, Total	-504M	-485M	-1.04B	-2.16B	-2.57B
Total Debt Repaid	-724M	-485M	-1.37B	-2.48B	-2.57B
Repurchase of Common Stock	-	-	-	94M	-
Common Dividends Paid	-391M	-421M	-471M	-553M	-656M
Common & Preferred Stock Dividends Paid	-391M	-421M	-471M	-553M	-656M
Other Financing Activities, Total	-83M	-82M	-95M	-119M	-131M
Cash from Financing	-1.19B	426M	167M	2.49B	-88M
Foreign Exchange Rate Adjustments	43M	81M	58M	110M	31M
Miscellaneous Cash Flow Adjustments	-	-	76M	-	-
Net Change in Cash	-1.21B	466M	339M	904M	1.72B
Supplemental Items
Cash Interest Paid	13M	19M	17M	42M	68M
Cash Income Tax Paid (Refund)	749M	763M	1.16B	1.04B	1.27B
Levered Free Cash Flow	-527M	-415M	-308M	-1.3B	1.58B
Unlevered Free Cash Flow	-519M	-403M	-296M	-1.28B	1.62B
Change In Net Working Capital	1.58B	1.86B	1.68B	3.16B	1.06B
Net Debt Issued / Repaid	-720M	929M	733M	3.07B	699M

Fiscal Period: March	2022	2023	2024	2025	2026
Profitability
Return on Assets	4.39	5.28	5.39	5	4.88
Return on Total Capital	5.81	7.08	7.22	6.51	6.2
Return On Equity %	8.31	9.71	10.25	9.7	9.6
Return on Common Equity	8.31	9.71	10.25	9.71	9.6
Margin Analysis
Gross Profit Margin %	16.57	17.71	18.42	18.73	19.19
SG&A Margin	11.96	12.27	12.97	13.23	13.64
EBITDA Margin %	4.93	5.77	5.89	5.88	6.01
EBITA Margin %	4.43	5.17	5.25	5.1	5.09
EBIT Margin %	4.27	4.97	4.97	4.82	4.77
Income From Continuing Operations Margin %	3.41	3.76	3.79	3.64	3.6
Net Income Margin %	3.41	3.76	3.78	3.63	3.58
Net Avail. For Common Margin %	3.41	3.76	3.78	3.63	3.58
Normalized Net Income Margin	3	3.32	3.32	3.23	3.21
Levered Free Cash Flow Margin	-1.11	-0.76	-0.49	-1.9	2.1
Unlevered Free Cash Flow Margin	-1.09	-0.74	-0.47	-1.86	2.15
Asset Turnover
Asset Turnover	1.65	1.7	1.73	1.66	1.64
Fixed Assets Turnover	12.92	12.59	12.48	11.68	12.06
Receivables Turnover (Average Receivables)	4.75	5.04	5.36	5.27	5.54
Inventory Turnover (Average Inventory)	6.79	5.98	5.57	5.28	5.12
Short Term Liquidity
Current Ratio	3.04	2.84	2.85	2.99	2.5
Quick Ratio	2.15	1.9	1.84	1.93	1.58
Operating Cash Flow to Current Liabilities	0.07	0.09	0.17	0.1	0.17
Days Sales Outstanding (Average Receivables)	76.78	72.42	68.3	69.22	65.85
Days Outstanding Inventory (Average Inventory)	53.74	61.02	65.68	69.18	71.29
Average Days Payable Outstanding	42.36	41.24	39.88	38.23	34.02
Cash Conversion Cycle (Average Days)	88.16	92.2	94.11	100.18	103.12
Long Term Solvency
Total Debt/Equity	11.31	15.13	17.61	28.04	28.38
Total Debt / Total Capital	10.16	13.14	14.98	21.9	22.11
LT Debt/Equity	5.23	6.94	9.96	16.89	7.67
Long-Term Debt / Total Capital	4.7	6.03	8.47	13.19	5.97
Total Liabilities / Total Assets	32.62	35.45	36.36	38.74	38.63
EBIT / Interest Expense	156.54	143.16	165.53	82.78	56.06
EBITDA / Interest Expense	180.77	166.21	196.11	101	70.66
(EBITDA - Capex) / Interest Expense	151.23	139.37	141.68	83.58	67.09
Total Debt / EBITDA	0.97	1.06	1.16	1.88	1.84
Net Debt / EBITDA	-1.64	-1.03	-0.71	-0.07	-0.28
Total Debt / (EBITDA - Capex)	1.16	1.27	1.61	2.27	1.94
Net Debt / (EBITDA - Capex)	-1.96	-1.23	-0.98	-0.08	-0.3
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	13.8	14.7	15.74	8.56	9.5
Gross Profit, 1 Yr. Growth %	10.1	22.59	20.39	10.37	12.17
EBITDA, 1 Yr. Growth %	2.4	34.38	17.99	8.43	11.93
EBITA, 1 Yr. Growth %	3.17	33.77	17.43	5.48	9.39
EBIT, 1 Yr. Growth %	-0.44	33.66	15.62	5.28	8.37
Earnings From Cont. Operations, 1 Yr. Growth %	17.5	26.71	16.42	4.46	8.07
Net Income, 1 Yr. Growth %	17.5	26.71	16.17	4.39	7.81
Normalized Net Income, 1 Yr. Growth %	12	27.2	15.61	5.73	8.71
Diluted EPS Before Extra, 1 Yr. Growth %	17.5	26.71	16.17	4.08	115.14
Accounts Receivable, 1 Yr. Growth %	6.75	9.53	8.23	12.26	-3.06
Inventory, 1 Yr. Growth %	27.7	29.04	18.62	10.51	13.74
Net Property, Plant and Equip., 1 Yr. Growth %	25.58	11.46	21.44	11.52	1.18
Total Assets, 1 Yr. Growth %	7.48	14.45	12.49	14.31	8.21
Tangible Book Value, 1 Yr. Growth %	6.28	9.91	10.06	4.78	9.84
Common Equity, 1 Yr. Growth %	7.02	9.65	10.41	10	8.34
Cash From Operations, 1 Yr. Growth %	-77.18	56.34	118.97	-35.04	114.43
Capital Expenditures, 1 Yr. Growth %	16.72	32.81	102.74	-32.59	-67.29
Levered Free Cash Flow, 1 Yr. Growth %	-131.66	-21.31	-25.7	323.24	-220.92
Unlevered Free Cash Flow, 1 Yr. Growth %	-131.08	-22.37	-26.46	331.76	-226.4
Dividend Per Share, 1 Yr. Growth %	8.11	10	13.64	20	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	4.27	14.25	15.22	12.09	9.03
Gross Profit, 2 Yr. CAGR %	4.74	16.18	21.48	15.27	11.26
EBITDA, 2 Yr. CAGR %	4.04	17.3	25.92	13.11	10.16
EBITA, 2 Yr. CAGR %	4.23	17.48	25.34	11.3	7.42
EBIT, 2 Yr. CAGR %	2.26	15.36	24.32	10.33	6.81
Earnings From Cont. Operations, 2 Yr. CAGR %	2.29	22.02	21.45	10.28	6.25
Net Income, 2 Yr. CAGR %	2.29	22.02	21.33	10.12	6.09
Normalized Net Income, 2 Yr. CAGR %	8.8	19.36	21.26	10.56	7.21
Diluted EPS Before Extra, 2 Yr. CAGR %	2.29	22.02	21.33	9.96	49.64
Accounts Receivable, 2 Yr. CAGR %	1.53	8.13	8.88	10.23	4.32
Inventory, 2 Yr. CAGR %	13.1	28.37	23.72	14.5	12.11
Net Property, Plant and Equip., 2 Yr. CAGR %	14.34	18.31	16.34	16.38	6.22
Total Assets, 2 Yr. CAGR %	7.79	10.91	13.47	13.4	11.22
Tangible Book Value, 2 Yr. CAGR %	5.01	8.08	9.99	7.39	7.28
Common Equity, 2 Yr. CAGR %	6.33	8.32	10.03	10.2	9.17
Cash From Operations, 2 Yr. CAGR %	-29.62	-40.27	85.03	19.27	18.02
Capital Expenditures, 2 Yr. CAGR %	38.22	24.51	64.09	16.9	-53.04
Levered Free Cash Flow, 2 Yr. CAGR %	-26.53	-50.09	-23.54	77.33	126.22
Unlevered Free Cash Flow, 2 Yr. CAGR %	-27.26	-50.88	-24.44	78.19	133.62
Dividend Per Share, 2 Yr. CAGR %	5.41	9.05	11.8	16.77	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	3.6	7.64	14.74	12.95	11.22
Gross Profit, 3 Yr. CAGR %	3.47	10.38	17.56	17.66	14.23
EBITDA, 3 Yr. CAGR %	3.97	13.31	17.53	19.79	12.71
EBITA, 3 Yr. CAGR %	3.15	13.27	17.47	18.33	10.66
EBIT, 3 Yr. CAGR %	1.85	11.81	15.45	17.62	9.67
Earnings From Cont. Operations, 3 Yr. CAGR %	4.57	9.86	20.12	15.5	9.54
Net Income, 3 Yr. CAGR %	4.57	9.86	20.04	15.4	9.35
Normalized Net Income, 3 Yr. CAGR %	6.04	14.62	18.09	15.85	9.94
Diluted EPS Before Extra, 3 Yr. CAGR %	4.57	9.86	20.04	15.28	37.53
Accounts Receivable, 3 Yr. CAGR %	0.91	4.13	8.16	10	5.61
Inventory, 3 Yr. CAGR %	10.05	18.18	25.03	19.15	14.24
Net Property, Plant and Equip., 3 Yr. CAGR %	12.19	13.37	19.35	14.72	11.07
Total Assets, 3 Yr. CAGR %	6.16	9.97	11.43	13.75	11.64
Tangible Book Value, 3 Yr. CAGR %	5.76	6.62	8.74	8.22	8.2
Common Equity, 3 Yr. CAGR %	6.54	7.42	9.01	10.02	9.58
Cash From Operations, 3 Yr. CAGR %	-21.21	-8.17	-7.9	30.53	45.02
Capital Expenditures, 3 Yr. CAGR %	-8.79	36.39	46.48	21.98	-23.54
Levered Free Cash Flow, 3 Yr. CAGR %	4.23	-24.83	-43.01	35.26	56.08
Unlevered Free Cash Flow, 3 Yr. CAGR %	3.46	-25.67	-43.81	35.08	58.92
Dividend Per Share, 3 Yr. CAGR %	6.09	6.92	10.56	14.47	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	4.7	5.19	8.1	9.4	12.42
Gross Profit, 5 Yr. CAGR %	5.06	7.82	10.33	12.31	15
EBITDA, 5 Yr. CAGR %	4.84	9.75	12.25	13.23	14.53
EBITA, 5 Yr. CAGR %	4.19	9.02	11.51	12.48	13.34
EBIT, 5 Yr. CAGR %	3.4	8.18	10.3	11.22	11.91
Earnings From Cont. Operations, 5 Yr. CAGR %	6.48	10.13	11.02	10.03	14.37
Net Income, 5 Yr. CAGR %	6.48	10.13	10.98	9.96	14.25
Normalized Net Income, 5 Yr. CAGR %	5.55	9.2	11.89	12.98	13.61
Diluted EPS Before Extra, 5 Yr. CAGR %	6.48	10.13	10.98	9.9	31.1
Accounts Receivable, 5 Yr. CAGR %	3.5	3.04	4.03	6.53	6.61
Inventory, 5 Yr. CAGR %	12.51	14.21	15.33	16.69	19.7
Net Property, Plant and Equip., 5 Yr. CAGR %	15.37	12.03	13.83	14.56	13.91
Total Assets, 5 Yr. CAGR %	7.17	7.71	9.03	11.33	11.35
Tangible Book Value, 5 Yr. CAGR %	6.16	6.77	7.43	6.93	8.15
Common Equity, 5 Yr. CAGR %	6.6	7.13	7.92	8.53	9.08
Cash From Operations, 5 Yr. CAGR %	-16.64	15.65	10.86	1.96	1.7
Capital Expenditures, 5 Yr. CAGR %	52.87	-5.56	15.36	28.24	-7.07
Levered Free Cash Flow, 5 Yr. CAGR %	-14.95	-1.94	-7.92	5.96	-1.08
Unlevered Free Cash Flow, 5 Yr. CAGR %	-15.26	-2.38	-8.76	5.45	-0.64
Dividend Per Share, 5 Yr. CAGR %	4.89	6.25	8.34	10.76	-