Value Creation (9238) Earnings Report: Sales Down 6.8% YoY to 755 Million Yen, Operating Loss of 36 Million Yen

According to the latest financial data released by Value Creation (9238), net sales for the period came in down 6.8% YoY at 755 million yen. On the profit front, the company posted an operating loss of 36 million yen, an ordinary loss of 20 million yen, and a net loss of 104 million yen. Earnings per share (EPS) stood at -45.54 yen.

Examining the financial structure and valuation metrics, the equity ratio is currently in negative territory at -4.0%, and retained earnings are -280 million yen, while interest-bearing debt stands at 927 million yen. Regarding profitability and efficiency indicators, Return on Equity (ROE) reached 160.55%, whereas Return on Assets (ROA) was -6.47%, and EBITDA was -40 million yen. Strengthening the financial foundation and improving profitability remain key areas to monitor moving forward.

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(Correction, September 20, 2026: interest-bearing debt was restated as the total of borrowings, bonds and related items in the original disclosure, 2027年２月期 第１四半期決算短信〔日本基準〕（非連結）.)