Revenue was 11,310 million yen (up 39.7% YoY), operating profit was 169 million yen, down from the same period last year. Ordinary income declined to 38 million yen. Net income attributable to owners of the parent was 127 million yen. For the full year ending July 2027, expected to be 12,159 million yen in revenue, 285 million yen in operating profit, 105 million yen in ordinary income, and 85 million yen in net income attributable to owners of the parent. A earnings briefing is scheduled. There are specific items using capital surplus as a source of dividends from Class A preferred stock. 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Ordinary income declined to 38 million yen. Net income attributable to owners of the parent was 127 million yen. For the full year ending July 2027, expected to be 12,159 million yen in revenue, 285 million yen in operating profit, 105 million yen in ordinary income, and 85 million yen in net income attributable to owners of the parent. A earnings briefing is scheduled. There are specific items using capital surplus as a source of dividends from Class A preferred stock. The financial summary is not audited.","jir_summary":"### Overview of Results\nTsukuru-ba operates a platform business centered on the used condominium market, with the main service 'cowcamo.' For the fiscal year ending July 2026, consolidated revenue rose significantly to 11,310 million yen (up 39.7% YoY). However, operating profit declined markedly to 169 million yen (down 38.1% YoY), ordinary income dropped to 38 million yen, and net income attributable to owners of the parent rose to 127 million yen. Challenges include new businesses and cost structure improvements. The full-year forecast is revenue of 12,159 million yen, operating profit of 285 million yen, ordinary income of 105 million yen, and net income attributable to owners of the parent of 85 million yen. An earnings briefing is planned, and supporting materials will be disclosed via TDnet. Dividends on Class A preferred stock are sourced from capital surplus, necessitating attention to capital policy.\n\n### Outlook and Impact on Shareholders\nFor the 2027 fiscal year, the company aims to expand the customer acquisition and sales organizations and grow a subsidiary for construction contracting to boost profitability of the cowcamo business. On the capital policy front, dividends on Class A preferred stock continue, with dividends sourced from capital surplus on an ongoing basis. For shareholders, per-share net assets are expected to increase, but note that the financial summary is unaudited, and future earnings outlook remains uncertain, requiring careful consideration.","jir_financial_highlights":"Revenue: 11,310,952 thousand yen (YoY 39.7% increase)\nOperating profit: 169,866 thousand yen (YoY \u25b338.1% decrease)\nOrdinary income: 38,164 thousand yen (YoY \u25b380.9% decrease)\nNet income attributable to owners of the parent: 127,429 thousand yen (YoY 19.5% increase)\nNet assets per share: 122.49 yen (increase vs prior year)\nEarnings per share: 10.99 yen (YoY increase)","jir_category":"","jir_hashtags":"#Tsukuru-baCaseStudy, #FinancialResultsFY2026, #cowcamo, #NoSegmentInformation","jir_key_figures":"Revenue 11,310,952 thousand yen\uff08YoY +39.7%\uff09\nOperating profit 169,866 thousand yen\uff08YoY \u25b338.1%\uff09\nNet income attributable to owners of the parent 127,429 thousand yen\uff08YoY +19.5%\uff09","jir_meta_title":"Tsukuru-ba Financial Summary for FY July 2026 | Revenue 11,311 million yen, Full-year outlook 12,159 million yen","jir_meta_description":"Key highlights of Tsukuru-ba (2978) Financial Summary for FY July 2026. Revenue up 39.7% YoY to 11,310 million yen; operating profit 169 million yen; net income 127 million yen. Full-year outlook: revenue 12,159 million yen, net income 85 million yen, etc. Earnings briefing to be held.","jir_og_title":"Tsukuru-ba Earnings Release | Revenue 11,310 million yen, Outlook Ahead","jir_og_description":"Overview of Tsukuru-ba's FY July 2026 results. Revenue 11,310 million yen; net income 127 million yen. 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