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VALUE CREATION, Ordinary Profit Forecast for the Fiscal Year Revised Downward to a Loss, Dividend Revised down by 7 Yen

Fri Feb 20, 2026 6:45 pm JST Revision

9238 VALUE CREATION CO.,LTD. 【J-GAAP】

Guidance Update Report

VALUE CREATION CO.,LTD. <9238> [TSE Growth] announced a revision to its performance and dividend after the market closed on February 20th (18:45). The ordinary profit/loss (non-consolidated) forecast for the fiscal year ending February 2026 has been revised downward from an expected profit of 218 million yen to a loss of 54 million yen (compared to a profit of 131 million yen in the previous period), turning to a loss outlook.

Based on the downwardly revised full-year plan announced by the company, our calculation indicates that the September to February period (second half) ordinary profit/loss has been revised downward from an expected profit of 55 million yen to a loss of 217 million yen (compared to a profit of 80 million yen in the same period of the previous year), turning to a loss outlook.

Due to a decline in performance, the company has significantly reduced its planned annual dividend for the current fiscal year from the original plan of 9 yen to 2 yen (compared to 6.5 yen in the previous period).

Kabutan News

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2025 Prev 2,005 109 55 28 12.2 7 Oct 15, 2025 J-GAAP
Sep - Feb, 2025 New 1,666 -148 -217 -243 -105.6 0 Feb 20, 2026 J-GAAP
Revision Rate -16.9% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2026 Prev 3,820 193 218 137 59.6 9 Oct 15, 2025 J-GAAP
Feb, 2026 New 3,481 -64 -54 -134 -58.3 2 Feb 20, 2026 J-GAAP
Revision Rate -8.9% － － － －

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 1,666 -148 -217 -243 -105.6 0 Feb 20, 2026 J-GAAP
YoY +1.0% － － － －

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 3,481 -64 -54 -134 -58.3 2 Feb 20, 2026 J-GAAP
YoY +1.5% － － － －

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