VALUE CREATION, Mar-Nov (Cumulative 3Q) Ordinary Profit Decreases by 61%, Sep-Nov Ordinary Profit Decreases by 77%

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Tue Jan 14, 2025 3:30 pm JST Earnings

9238 VALUE CREATION CO.,LTD. 【J-GAAP】

Earnings Report

VALUE CREATION CO.,LTD. <9238> [TSE Growth] announced its financial results after the market closed on January 14th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending February 2025 (March to November) significantly dropped 60.8% from the same period last year to 58 million yen. The progress rate toward the full-year plan of 181 million yen was 32.0%, also falling below the same period of the previous year of 89.2%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the December to February period (4Q) is expected to surge 6.8 times that of the same period last year, reaching 123 million yen.

In the most recent three-month period, from September to November (3Q), the ordinary profit significantly dropped to 7 million yen, a 76.7% decrease compared to the same period last year. The operating profit margin drastically worsened from 6.1% in the same period last year to 1.0%.

Kabutan News

Actual Results

Accumulated Results 3rd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Mar - Nov, 2023	2,171	165	148	93	46.8	89.2	Jan 15, 2024	J-GAAP
Mar - Nov, 2024	2,611	64	58	33	14.4	32.0	Jan 14, 2025	J-GAAP
YoY	+20.3%	-61.2%	-60.8%	-64.5%	-69.2%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2023	1,480	50	48	38	18.4	6	Apr 15, 2024	J-GAAP
Sep - Feb, 2024 Guidance	1,456	123	130	90	39.1	6.50	Oct 15, 2024	J-GAAP
YoY	-1.6%	+146.0%	+170.8%	+136.8%	+113.0%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb, 2024	2,948	172	166	114	55.1	6	Apr 15, 2024	J-GAAP
Feb, 2025 Guidance	3,238	179	181	119	51.7	6.50	Apr 15, 2024	J-GAAP
YoY	+9.8%	+4.1%	+9.0%	+4.4%	-6.2%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Sep - Nov, 2023	703	43	30	17	8.6	6.1	Jan 15, 2024	J-GAAP
Dec - Feb, 2023	777	7	18	21	10.2	0.9	Apr 15, 2024	J-GAAP
Mar - May, 2024	922	43	41	26	11.4	4.7	Jul 12, 2024	J-GAAP
Jun - Aug, 2024	860	13	10	3	1.3	1.5	Oct 15, 2024	J-GAAP
Sep - Nov, 2024	829	8	7	4	1.8	1.0	Jan 14, 2025	J-GAAP
YoY	+17.9%	-81.4%	-76.7%	-76.5%	-79.6%