【表紙】

 

【提出書類】

有価証券報告書

【根拠条文】

金融商品取引法第24条第１項

【提出先】

近畿財務局長

【提出日】

2023年６月22日

【事業年度】

第152期（自　2022年４月１日　至　2023年３月31日）

【会社名】

ＳＰＫ株式会社

【英訳名】

SPK CORPORATION

【代表者の役職氏名】

代表取締役社長　　沖　恭一郎

【本店の所在の場所】

大阪市福島区福島五丁目５番４号

【電話番号】

０６（６４５４）２００２

【事務連絡者氏名】

取締役副社長管理本部長　　藤井　修二

【最寄りの連絡場所】

大阪市福島区福島五丁目５番４号

【電話番号】

０６（６４５４）２００２

【事務連絡者氏名】

取締役副社長管理本部長　　藤井　修二

【縦覧に供する場所】

株式会社東京証券取引所

（東京都中央区日本橋兜町２番１号）

 

E02827 74660 ＳＰＫ株式会社 SPK CORPORATION 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CTE CTE 2022-04-01 2023-03-31 FY 2023-03-31 2021-04-01 2022-03-31 2022-03-31 1 false false false E02827-000 2022-04-01 2023-03-31 jpcrp030000-asr_E02827-000:MachineryEquipmentDivisionReportableSegmentsMember E02827-000 2022-04-01 2023-03-31 jpcrp030000-asr_E02827-000:InternationalTradeDivisionReportableSegmentsMember E02827-000 2022-04-01 2023-03-31 jpcrp030000-asr_E02827-000:DomesticSalesDivisionReportableSegmentsMember E02827-000 2022-03-31 jpcrp030000-asr_E02827-000:MachineryEquipmentDivisionReportableSegmentsMember E02827-000 2022-03-31 jpcrp030000-asr_E02827-000:InternationalTradeDivisionReportableSegmentsMember E02827-000 2022-03-31 jpcrp030000-asr_E02827-000:DomesticSalesDivisionReportableSegmentsMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2023-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jpcrp_cor:No1MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No2MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No3MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No4MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No5MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No6MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No7MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No8MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No9MajorShareholdersMember E02827-000 2023-03-31 jpcrp_cor:No10MajorShareholdersMember E02827-000 2023-06-22 jpcrp_cor:OrdinaryShareMember E02827-000 2023-03-31 jpcrp_cor:OrdinaryShareMember E02827-000 2023-03-31 jpcrp_cor:SharesWithNoVotingRightsMember E02827-000 2022-03-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E02827-000 2022-03-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E02827-000 2022-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2022-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:ShareholdersEquityMember E02827-000 2023-03-31 jppfs_cor:CapitalStockMember E02827-000 2023-03-31 jppfs_cor:CapitalSurplusMember E02827-000 2023-03-31 jppfs_cor:RetainedEarningsMember E02827-000 2023-03-31 jppfs_cor:TreasuryStockMember E02827-000 2023-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E02827-000 2023-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2023-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2023-03-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ShareholdersEquityMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:CapitalStockMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:CapitalSurplusMember E02827-000 2021-04-01 2022-03-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E02827-000 2020-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2019-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2018-04-01 2019-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2021-03-31 jppfs_cor:CapitalStockMember E02827-000 2021-03-31 jppfs_cor:CapitalSurplusMember E02827-000 2021-03-31 jppfs_cor:RetainedEarningsMember E02827-000 2021-03-31 jppfs_cor:TreasuryStockMember E02827-000 2021-03-31 jppfs_cor:ShareholdersEquityMember E02827-000 2021-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2021-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2021-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E02827-000 2021-03-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:CapitalStockMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:RetainedEarningsMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:TreasuryStockMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ShareholdersEquityMember E02827-000 2022-04-01 2023-03-31 jpcrp_cor:DirectorsExcludingAuditAndSupervisoryCommitteeMembersAndOutsideDirectorsMember E02827-000 2022-04-01 2023-03-31 jpcrp_cor:DirectorsAppointedAsAuditAndSupervisoryCommitteeMembersExcludingOutsideDirectorsMember E02827-000 2022-04-01 2023-03-31 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E02827-000 2022-03-31 jpcrp_cor:Row5Member E02827-000 2023-03-31 jpcrp_cor:CorporateSharedMember E02827-000 2022-04-01 2023-03-31 jpcrp030000-asr_E02827-000:CUSPADivisionReportableSegmentsMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:TreasuryStockMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E02827-000 2023-03-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E02827-000 2023-03-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:DomesticSalesDivisionReportableSegmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:InternationalTradeDivisionReportableSegmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:MachineryEquipmentDivisionReportableSegmentsMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:InternationalTradeDivisionReportableSegmentsMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:DomesticSalesDivisionReportableSegmentsMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:MachineryEquipmentDivisionReportableSegmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jpcrp_cor:CorporateSharedMember E02827-000 2022-03-31 jpcrp030000-asr_E02827-000:CUSPADivisionReportableSegmentsMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E02827-000:CUSPADivisionReportableSegmentsMember E02827-000 2023-03-31 jpcrp030000-asr_E02827-000:CUSPADivisionReportableSegmentsMember E02827-000 2019-04-01 2020-03-31 E02827-000 2019-03-31 E02827-000 2018-04-01 2019-03-31 E02827-000 2023-06-22 E02827-000 2023-03-31 E02827-000 2022-03-31 E02827-000 2022-04-01 2023-03-31 E02827-000 2021-04-01 2022-03-31 E02827-000 2021-03-31 E02827-000 2020-04-01 2021-03-31 E02827-000 2020-03-31 E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:AkasakiYusakuMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:FujiwaraTomoeMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:UedaKoojiMember E02827-000 2021-04-01 2022-03-31 jpcrp030000-asr_E02827-000:CUSPADivisionReportableSegmentsMember E02827-000 2023-03-31 jpcrp_cor:Row1Member E02827-000 2023-03-31 jpcrp_cor:Row2Member E02827-000 2023-03-31 jpcrp_cor:Row3Member E02827-000 2023-03-31 jpcrp_cor:Row4Member E02827-000 2022-03-31 jpcrp_cor:Row1Member E02827-000 2022-03-31 jpcrp_cor:Row2Member E02827-000 2022-03-31 jpcrp_cor:Row3Member E02827-000 2022-03-31 jpcrp_cor:Row4Member E02827-000 2023-06-22 jpcrp_cor:Row1Member E02827-000 2023-06-22 jpcrp_cor:Row2Member E02827-000 2023-06-22 jpcrp_cor:Row3Member E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:OkiKyoichiroMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:FujiiShujiMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:NishijimaKojiMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:ShimizuToshioMember E02827-000 2023-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E02827-000 2023-03-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E02827-000 2023-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsTreasurySharesEtcMember E02827-000 2023-03-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E02827-000 2023-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E02827-000 2023-03-31 jpcrp_cor:SharesLessThanOneUnitMember E02827-000 2023-03-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E02827-000 2023-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:DoiMasahiroMember E02827-000 2023-03-31 jpcrp_cor:Row5Member E02827-000 2022-04-01 2023-03-31 jppfs_cor:RetainedEarningsMember E02827-000 2023-06-22 jpcrp030000-asr_E02827-000:KimuraAkiraMember E02827-000 2021-04-01 2022-03-31 jpcrp030000-asr_E02827-000:DomesticSalesDivisionReportableSegmentsMember E02827-000 2021-04-01 2022-03-31 jpcrp030000-asr_E02827-000:InternationalTradeDivisionReportableSegmentsMember E02827-000 2021-04-01 2022-03-31 jpcrp030000-asr_E02827-000:MachineryEquipmentDivisionReportableSegmentsMember E02827-000 2023-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2022-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:CapitalSurplusMember E02827-000 2022-03-31 jppfs_cor:CapitalStockMember E02827-000 2022-03-31 jppfs_cor:CapitalSurplusMember E02827-000 2022-03-31 jppfs_cor:RetainedEarningsMember E02827-000 2022-03-31 jppfs_cor:TreasuryStockMember E02827-000 2022-03-31 jppfs_cor:ShareholdersEquityMember E02827-000 2022-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E02827-000 2022-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E02827-000 2022-03-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E02827-000 2022-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E02827-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E02827-000 2021-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E02827-000 2021-03-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E02827-000 2021-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E02827-000 2021-04-01 2022-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E02827-000 2022-04-01 2023-03-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember xbrli:shares xbrli:pure iso4217:JPY iso4217:JPY xbrli:shares