SMK (TYO:6798) recorded 400 million yen in foreign exchange gains as non-operating income in the consolidated third quarter of the fiscal year ending March 31, 2026, according to a Tuesday filing on the Tokyo Stock Exchange.

The gains were driven mainly by the valuation of foreign-currency denominated assets and liabilities held by the group at quarter-end exchange rates. SMK said the amount may fluctuate depending on future currency movements.