{"id":131589,"date":"2026-10-15T17:18:24","date_gmt":"2026-10-15T08:18:24","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9238-20261015-02_wp_financial_summary\/"},"modified":"2026-10-15T17:18:24","modified_gmt":"2026-10-15T08:18:24","slug":"9238-20261015-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9238\/ir\/9238-20261015-02_wp_financial_summary\/","title":{"rendered":"Official Title in File"},"content":{"rendered":"<p>Executed a third-party allotment of approximately 100 hundred million yen to eliminate negative net assets. Promoting a business alliance with IMK Lincia to expand Marketing DX and Real Estate DX businesses. The equity ratio declined to 1.3% at the interim fiscal period end, but cash and cash equivalents are 496 million yen; attention should be paid to future capital policy and the effects of the alliance.<\/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\/9238-20261015-02.pdf","jir_short_summary":"Executed a third-party allotment of approximately 100 hundred million yen to eliminate negative net assets. Promoting a business alliance with IMK Lincia to expand Marketing DX and Real Estate DX businesses. The equity ratio declined to 1.3% at the interim fiscal period end, but cash and cash equivalents are 496 million yen; attention should be paid to future capital policy and the effects of the alliance.","jir_summary":"### Key Points of Capital Policy\nBy executing a third-party allotment of shares, approximately 100 hundred million yen was raised to eliminate negative net assets and strengthen the financial foundation. The allottee is related to IMK Holdings, aiming to reinforce capital ties and deepen business collaboration. New shares issued: 251,256 shares; payment amount: 99,999 thousand yen.\n\n### Future Growth Strategy and Impact\nThe company will promote a business alliance with IMK Lincia to pursue growth in both Marketing DX and Real Estate DX. In the medium to long term, the plan is to expand Real Estate DX and strengthen cross-selling around corporate customers. The company plans to improve its financial foundation while advancing new service development.","jir_financial_highlights":"Payment amount from third-party allotment: 99,999 thousand yen (approx. 100 hundred million yen)\nNumber of new shares issued: 251,256 shares (Increase)\nEquity ratio: 1.3% (End of Feb 2026 \u2192 End of Aug 2026)\nCash and cash equivalents: 496 million yen (Period end)","jir_category":"","jir_hashtags":"#ValueCreation, #StrengtheningCapitalPolicy","jir_key_figures":"Payment amount from third-party allotment: 99,999 thousand yen\nNumber of issued shares: 251,256 shares\nEquity ratio: 1.3%","jir_meta_title":"Value Creation Co.,Ltd. Executes Third-Party Allotment\uff5cElimination of Negative Net Assets and Strengthening of Capital Base","jir_meta_description":"Value Creation Co.,Ltd. executed a third-party allotment, raising approximately 100 hundred million yen. The company eliminated negative net assets, improved its equity ratio, and strengthened cooperation with the IMK Group while advancing growth strategies in Real Estate DX and Marketing DX.","jir_og_title":"Value Creation Co.,Ltd. Accelerates Capital Policy\uff5cExecutes Third-Party Allotment","jir_og_description":"Strengthening the financial base with a third-party allotment of approximately 100 hundred million yen. Deepening partnership with the IMK Group to drive growth strategies in Real Estate DX and Marketing DX.","jir_og_image_url":"\/assets\/og\/company-capital_policy.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-131589","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Official Title in File - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9238\/ir\/9238-20261015-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9238\/ir\/9238-20261015-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9238\/ir\/9238-20261015-02_wp_financial_summary\/\",\"name\":\"Official Title in File - 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