WSPCF (W-SCOPE) Net Income: $-75.94 Mil (TTM As of Jan. 2026)

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WSPCF W-SCOPE Corp WSPCF
39 GF Score
Price $9.76
GF Value $2.73
! 5 Warning Signs
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What is W-SCOPE Net Income?

W-SCOPE WSPCF -18.67% 39 Net Income is $-75.94 Mil as of Jan. 2026. GuruFocus rates WSPCF with a GF Score™ of 39/100 and a GF Value™ of $2.73. The stock has 5 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. W-SCOPE's Net Income for the three months ended in Jan. 2026 was $-24.65 Mil. Its Net Income for the trailing twelve months (TTM) ended in Jan. 2026 was $-75.94 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. W-SCOPE's Earnings per Share (Diluted) for the three months ended in Jan. 2026 was $-0.45.


W-SCOPE  (OTCPK:WSPCF) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

W-SCOPE's Earnings per Share (Diluted) (EPS) for the quarter that ended in Jan. 2026 is calculated as

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


W-SCOPE Net Income Related Terms


W-SCOPE Net Income Historical Data

* Premium members only.

The historical data trend for W-SCOPE's Net Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

W-SCOPE Net Income Chart

W-SCOPE Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Jan25 Jan26
Net Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only -107.65 -25.85 32.71 -23.73 -79.57

W-SCOPE Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Net Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -19.76 -17.53 -20.98 -24.65 -12.78
WSPCF
39GF Score
W-SCOPE Corp WSPCF
Net Income is just one metric. See GF Score™, valuation, warning signs, and more.
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W-SCOPE Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

W-SCOPE's Net Income for the fiscal year that ended in Jan. 2026 is calculated as

Net Income(A: Jan. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-79.54+-0.032+0+0
=-79.57

W-SCOPE's Net Income for the quarter that ended in Jan. 2026 is calculated as

Net Income(Q: Jan. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-24.794+0.14+0+0.0070000000000014
=-24.65

Net Income for the trailing twelve months (TTM) ended in Jan. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-75.94 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Net Income →
What does a Net Income of $-75.94 Mil mean?
W-SCOPE (WSPCF) has a Net Income of $-75.94 Mil as of Jan. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on W-SCOPE and its competitors.
Is W-SCOPE's Net Income too high?
W-SCOPE's current Net Income is $-75.94 Mil. Overall, W-SCOPE has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does W-SCOPE's Net Income compare to VRT and BE?
W-SCOPE's Net Income of $-75.94 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for an Industrial Products company?
A good Net Income depends on the Industrial Products industry context. However, Net Income should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on W-SCOPE and its competitors. W-SCOPE's current Net Income is $-75.94 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is W-SCOPE stock overvalued right now?
W-SCOPE (WSPCF) has a current Net Income of $-75.94 Mil. The stock's GF Value™ is $2.73, compared to a current price of $9.76 — trading 257.5% above its estimated fair value. The current Net Income is $-75.94 Mil. W-SCOPE's overall GF Score™ is 39/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For W-SCOPE (WSPCF), the current Net Income is $-75.94 Mil as of Jan. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is W-SCOPE (WSPCF) Overvalued in 2026?

Based on GuruFocus' analysis, W-SCOPE stock appears to be overvalued. The current stock price of $9.76 is trading 257.5% above its estimated GF Value™ of $2.73.

Key valuation signals for WSPCF:

  • Net Income: $-75.94 Mil
  • GF Value™: $2.73 vs. price of $9.76 (257.5% above fair value)
  • GF Score™: 39/100 with 5 warning signs

No single metric tells the full story. See the WSPCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


W-SCOPE Business Description

Other Exchanges 6619:Japan
Address 1-22-6,Higashi-Gotanda, Shinagawa-ku, 8th Floor,Gotanda Sakura Building, Tokyo, JPN, 141-0022
W-SCOPE Corp is engaged in the manufacture and sale of membrane films, such as separators for lithium-ion secondary batteries and ion exchange membranes, utilizing its polymer film technology. Its products include Bare Film Separator, Ceramic Coated Separator, Ion Exchange Membrane. The company is also engaged in textile, furniture and industrial chemical filter business.
39GF Score

Get the complete analysis for WSPCF

Net Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$9.76
Price
$2.73
GF Value