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VALUE CREATION, The Current Fiscal Year's Net Income to Narrow

Fri May 29, 2026 6:00 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 May 29th (18:00). The net income/loss (non-consolidated) for the fiscal year ended February 2026 turned into a loss of 260 million yen (compared to a profit of 119 million yen in the previous period). For the fiscal year ending February 2027, the net loss is expected to was a reduced loss of 61 million yen.

At the same time, the company plans to remove the commemorative dividend of the previous term and set the dividend for this term at an ordinary dividend of no dividend.

In the most recent three-month period, from December to February (4Q), the net income/loss turned to a loss of 381 million yen (compared to a profit of 24 million yen in the same period last year). The operating profit/loss margin drastically worsened from -6.9% in the same period last year to -140.2%.

Kabutan News

Actual Performance and Financial Trends

Historical Performance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj. Dividend Announce Accounting
Standards
Feb, 2024
2,655M -122M 248M 171M 82.7 6 Apr 15, 2024 J-GAAP
Feb, 2025
3,071M -233M 282M 119M 51.9 6.50 Apr 14, 2025 J-GAAP
Feb, 2026
3,127M -423M -74M -260M -113.6 2 May 29, 2026 J-GAAP
YoY +1.8% -81.5%
Full Year Results vs. Previous Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Feb, 2026 Guidance 3,481M -64M -54M -134M -58.3 2 Feb 20, 2026 J-GAAP
Feb, 2026 Results 3,127M -423M -74M -260M -113.6 2 May 29, 2026 J-GAAP
Revision Rate -10.2% -560.9% -37.0% -94.0% -94.9%

Current Period Guidance

First Half Results
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Mar - Aug, 2025
1,554M -158M 192M -50M -22.1 2 Oct 15, 2025 J-GAAP
Guidance
Mar - Aug, 2026
0 May 29, 2026 J-GAAP
YoY
Current Period Guidance
Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Adj.
Dividend
Announce Accounting
Standards
Feb, 2025
3,071M -233M 282M 119M 51.9 6.50 Apr 14, 2025 J-GAAP
Feb, 2026
3,127M -423M -74M -260M -113.6 2 May 29, 2026 J-GAAP
Guidance
Feb, 2027
3,363M 13M 3M -61M -26.5 0 May 29, 2026 J-GAAP
YoY +7.5% +76.5% +76.7%

Quarterly Results

Fiscal Year Revenue Operating
Profit
Ordinary
Profit
Net
Profit
Adj.
EPS
Operating
Profit Margin
Announce Accounting
Standards
Dec - Feb, 2024
714M -49M 160M 24M 10.5 -6.9 Apr 14, 2025 J-GAAP
Mar - May, 2025
810M -56M 107M -110M -48.2 -6.9 Jul 15, 2025 J-GAAP
Jun - Aug, 2025
744M -102M 85M 60M 26.5 -13.7 Oct 15, 2025 J-GAAP
Sep - Nov, 2025
809M -99M 33M 27M 12.2 -12.2 Jan 14, 2026 J-GAAP
Dec - Feb, 2025
764M -166M -299M -237M -103.5 -21.7 May 29, 2026 J-GAAP
YoY +7.0% -238.8%