Value Creation (9238) Earnings: Revenue Decreases 6.8% YoY to 755 Million Yen with Operating Loss of 36 Million Yen

Value Creation (9238) has released its financial results, reporting revenue of 755,000,000 yen, a 6.8% decrease compared to the same period of the previous year. On the profit front, the company recorded an operating loss of 36,000,000 yen, an ordinary loss of 20,000,000 yen, and a net loss of 104,000,000 yen. Earnings per share (EPS) stood at -45.54 yen.

From a financial and valuation perspective, the equity ratio is -4.0%, with retained earnings at -280 million yen and interest-bearing debt at 580 million yen. Regarding efficiency and profitability indicators, Return on Equity (ROE) was recorded at 160.55%, Return on Assets (ROA) at -6.47%, and EBITDA at -40 million yen. The negative equity ratio and overall financial structure highlight key areas to monitor regarding the company's path toward financial stabilization and operational recovery.