SPK Corp. engages in the planning and sale of industrial vehicle parts, automobile spare parts and accessories. It operates through the following segments: Domestic Sales, Overseas Sales, Industrial Machinery Sales and CUSPA Sales. The Domestic Sales segment engages in the sale of automobile parts and car items to regional automobile part wholesalers, car item shops and others. The Overseas Sales segment engages in the provision of automobile components and other products to more than 80 overseas countries through importers. The Industrial Machinery Sales segment is engaged in the sale of assembly components to construction, agricultural and forklift machinery makers. The CUSPA Sales segment sells customized parts, and is also involved in tie-ups with car manufacturers, original brand businesses, joint venture businesses, motorcycle businesses, e-Sports businesses. The company was founded on December 25, 1917 and is headquartered in Osaka, Japan.