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VALUE CREATION, Mar-Nov (Cumulative 3Q) Ordinary Profit Increases by 3.2 times, Sep-Nov Ordinary Profit Increases by 3.3 times

Wed Jan 14, 2026 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 2026 (March to November) surged 3.2 times that of the same period last year, reaching 186 million yen. Progress toward the full-year plan of 218 million yen was 85.3%, also surpassing progress of 44.3% from the same period of the previous year.

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 significant drop 56.2% from the same period last year to 32 million yen.

In the most recent three-month period, from September to November (3Q), the ordinary profit surged 3.3 times that of the same period last year, reaching 23 million yen. The operating profit margin improved from 1.0% in the same period last year to 2.1%.

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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 44.3 Jan 14, 2025 J-GAAP
Mar - Nov, 2025 2,751 104 186 121 52.7 85.3 Jan 14, 2026 J-GAAP
YoY +5.4% +62.5% +220.7% +266.7% +265.3%

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 12.2 7 Oct 15, 2025 J-GAAP
YoY +21.6% +67.7% -31.3% -50.9% -51.0%

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 59.7 9 Oct 15, 2025 J-GAAP
YoY +11.3% +59.5% +66.4% +59.3% +59.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Sep - Nov, 2025 936 20 23 12 5.2 2.1 Jan 14, 2026 J-GAAP
YoY +12.9% +150.0% +228.6% +200.0% +198.9%

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