Value Creation (9238): Q1 Earnings for the Year Ending February 2027 — Revenue Decreases 6.8% YoY to 755 Million Yen with Operating Loss of 36 Million Yen

Value Creation (9238) has released its financial results for the first quarter of the fiscal year ending February 2027, 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 of -280.664 million yen and borrowings (short-term and long-term, including current portions) of 927.397 million yen as of May 31, 2026. 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.

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Correction (September 19, 2026)：We clarified that this article covers the first quarter of the fiscal year ending February 2027 and corrected the source link to the report supporting its figures. Source disclosure