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VALUE CREATION, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 11%, Exceeded Record Profit Forecast

Wed Oct 15, 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 October 15th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending February 2026 (March to August) surged 3.2 times that of the same period last year, reaching 163 million yen.

In addition, the full-year forecast for ordinary profit has been revised upward 10.7%, from the previous forecast of 197 million yen to 218 million yen (compared to 131 million yen in the previous period), increasing the growth rate from 50.4% to 66.4%. The company has further increased its previous forecast of record profits for the first time in two years.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the ordinary profit for the September to February period (second half) is expected to drop 31.3% from the same period last year to 55 million yen.

In the most recent three-month period, from June to August (2Q), the ordinary profit surged 6.1 times that of the same period last year, reaching 61 million yen. The operating profit margin improved from 1.5% in the same period last year to 2.3%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Mar - Aug, 2024 1,782 56 51 29 12.8 38.9 Oct 15, 2024 J-GAAP
Mar - Aug, 2025 1,815 84 163 109 47.7 74.8 Oct 15, 2025 J-GAAP
YoY +1.9% +50.0% +219.6% +275.9% +273.9%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2025 Guidance ー ー ー ー － 2 Aug 19, 2025 J-GAAP
Mar - Aug, 2025 Results 1,815 84 163 109 47.7 2 Oct 15, 2025 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2026 Prev 3,820 193 197 130 57.8 9 Aug 19, 2025 J-GAAP
Feb, 2026 New 3,820 193 218 137 60.9 9 Oct 15, 2025 J-GAAP
Revision Rate 0.0% 0.0% +10.7% +5.4% +5.4%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 1,649 65 80 57 24.9 6.50 Apr 14, 2025 J-GAAP
Sep - Feb, 2025 Guidance 2,005 109 55 28 12.4 7 Oct 15, 2025 J-GAAP
YoY +21.6% +67.7% -31.3% -50.9% -50.0%

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 3,431 121 131 86 37.5 6.50 Apr 14, 2025 J-GAAP
Feb, 2026 Guidance 3,820 193 218 137 60.9 9 Oct 15, 2025 J-GAAP
YoY +11.3% +59.5% +66.4% +59.3% +62.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Dec - Feb, 2024 820 57 73 53 23.1 7.0 Apr 14, 2025 J-GAAP
Mar - May, 2025 938 64 102 64 28.2 6.8 Jul 15, 2025 J-GAAP
Jun - Aug, 2025 877 20 61 45 19.7 2.3 Oct 15, 2025 J-GAAP
YoY +2.0% +53.8% +510.0% +1,400.0% +1,392.4%

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