For the interim period of the fiscal year ending February 2027, net sales were 1,521,118 thousand yen, a 2.2% decrease year-over-year. Operating loss was 59,922 thousand yen, ordinary loss was 38,395 thousand yen, and interim net loss was 122,876 thousand yen. By segment, Marketing DX recorded net sales of 1,292,774 thousand yen, down 5.9% year-over-year, with segment profit of 154,120 thousand yen. Real Estate DX posted net sales of 228,343 thousand yen, but a segment loss of 43,199 thousand yen. Financial position shows total assets of 1,294,896 thousand yen, net assets of 16,634 thousand yen, and a decline in equity ratio to 1.3%. There is a material uncertainty related to the going concern assumption. Capital and capital surplus increased due to a third-party allotment in July 2026.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"9238","jir_company_name":"Value Creation Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/9238-20261015-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending February 2027, net sales were 1,521,118 thousand yen, a 2.2% decrease year-over-year. Operating loss was 59,922 thousand yen, ordinary loss was 38,395 thousand yen, and interim net loss was 122,876 thousand yen. By segment, Marketing DX recorded net sales of 1,292,774 thousand yen, down 5.9% year-over-year, with segment profit of 154,120 thousand yen. Real Estate DX posted net sales of 228,343 thousand yen, but a segment loss of 43,199 thousand yen. Financial position shows total assets of 1,294,896 thousand yen, net assets of 16,634 thousand yen, and a decline in equity ratio to 1.3%. There is a material uncertainty related to the going concern assumption. Capital and capital surplus increased due to a third-party allotment in July 2026.","jir_summary":"### Overview of Results\nAmid conditions in the domestic internet advertising market, we strengthened our delivery system centered on the Marketing DX business; however, net sales for the interim period of the fiscal year ending February 2027 decreased year-over-year (1,521,118 thousand yen, -2.2%). Operating loss was 59,922 thousand yen, ordinary loss was 38,395 thousand yen, and interim net loss was 122,876 thousand yen, indicating continued deficits. By segment, Marketing DX recorded net sales of 1,292,774 thousand yen (-5.9%) with segment profit of 154,120 thousand yen. Real Estate DX recorded net sales of 228,343 thousand yen (26.5% increase) but a segment loss of 43,199 thousand yen.\n\n### Financial Condition and Financing\nAt the end of the interim period, total assets were 1,294,896 thousand yen, net assets were 16,634 thousand yen, and the equity ratio was 1.3%, indicating a fragile financial base. Capital and capital surplus increased due to a third-party allotment of new shares, aiming to improve the financial base. Cash flow shows operating cash flow of -425,176 thousand yen and cash outflows from financing activities of -203,098 thousand yen, highlighting limited cash resources.","jir_financial_highlights":"Net sales: 1,521,118 thousand yen (Year-over-Year -2.2%)\nOperating loss: -59,922 thousand yen (Loss of -158,714 thousand yen in the same period last year \u2192 improving trend but still in deficit)\nOrdinary loss: -38,395 thousand yen (Turned to a loss from an ordinary income of 192,237 thousand yen in the same period last year)\nInterim net loss: -122,876 thousand yen (Loss of -50,767 thousand yen in the same period last year)\nTotal assets: 1,294,896 thousand yen (Decrease of -611,171 thousand yen from the end of the previous fiscal year)\nNet assets: 16,634 thousand yen (Decrease from 39,000 thousand yen at the end of the previous fiscal year)\nEquity ratio: 1.3% (Declined from 2.1% at the end of the previous fiscal year)","jir_category":"","jir_hashtags":"#ValueCreationCo.,Ltd., #Earnings, #InterimResults, #FinancialCondition, #BySegment","jir_key_figures":"Net sales: 1,521,118 thousand yen (Year-over-Year -2.2%)\nOperating loss: -59,922 thousand yen\nInterim net loss: -122,876 thousand yen\nTotal assets: 1,294,896 thousand yen\nEquity ratio: 1.3%","jir_meta_title":"Value Creation Co.,Ltd. Q2 FY2027 Financial Summary | Interim Results and Financial Position","jir_meta_description":"Summary of Value Creation Co.,Ltd.'s Q2 FY2027 financial summary. Net sales 1,521 million yen, operating loss 59 million yen, ordinary loss 38 million yen, interim net loss 122 million yen. Marketing DX saw revenue decline while Real Estate DX increased revenue but remained loss-making. Total assets 1,294 million yen, equity ratio 1.3%. Capital increase via third-party allotment implemented; financial improvement measures outlined.","jir_og_title":"Value Creation Co.,Ltd. Q2 FY2027 Interim Financial Summary Analysis","jir_og_description":"Interim results show revenue decline and continued deficits. Analysis of segment trends and efforts to improve financial condition, including a third-party allotment capital increase.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60917,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131588","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n