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VVALUE CREATION CO.,LTD. logo
9238TSE Growth

VALUE CREATION CO.,LTD.

バリュークリエーション Yahoo Finance

Recent & upcoming events

Jul 15
Earnings 2:00
Q1 earnings announcement (scheduled)
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May 26
Shareholder meeting Time TBD
Shareholders' meeting
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Sep 27
Est.
Dividend Time TBD
Last day with rights (interim)
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Sep 28
Est.
Ex-dividend Time TBD
Ex-rights date (interim)
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Oct 15
Earnings 2:00 approx.
Q2 earnings announcement (scheduled)
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2027
Jan 14
Est.
Earnings 1:00 approx.
Q3 earnings
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Mar 28
Est.
Dividend Time TBD
Last day with rights (year-end)
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Mar 29
Est.
Ex-dividend Time TBD
Ex-rights date (year-end)
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Apr 15
Est.
Earnings 2:00 approx.
Full-year earnings
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Jul 15
Est.
Earnings 2:00 approx.
Q1 earnings
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KPI highlights

FY26
Revenue ¥3.13B YoY -8.9%
Operating income ¥-424M margin -13.6%
Net income ¥-261M YoY -402.1%
EPS —
P/E —
ROE —

Company guidance

FY2027/02 Company-issued full-year guidance (from earnings report) / %=vs prior FY
Revenue ¥3.36B +7.5%
Operating income ¥13M —
Net income ¥-61M —
EPS ¥-27 —

Quarterly fundamentals

Income & cash flow
Quarter FY23 Q4FY24 Q1FY24 Q2FY24 Q3FY25 Q2
Revenue ¥703M¥777M¥923M¥859M—
Operating income ¥43M¥7M¥44M¥12M—
Net income ¥17M¥20M¥26M¥3M—
Operating CF —————

Ownership over time

Share of total shares outstanding (disclosed major holdings + undisclosed)（2024–2026）

個人 9.2%その他 56.5%未開示 31.1%202420252026
事業法人国内機関海外機関個人その他未開示・浮動株

「国内機関」は信託銀行の名義口座（年金・パッシブ・一部海外資本を含む）を集計し、実質保有者へは分解していません。分類は開示名称からの推定です。

Top shareholders — rank & share

合同会社ひまわり 56.5%合同会社ひまわり新谷　晃人 5%新谷　晃人202420252026

Top shareholders — actual figures (as of 2026)

Holder Shares held Ratio Source
合同会社ひまわり 1,300,000 56.5% Yuho (EDINET)
新谷 晃人 114,800 5.0% Yuho (EDINET)
西田憲司 34,160 1.5% Yuho (EDINET)
大坂谷 優介 27,320 1.2% Yuho (EDINET)
かっこ株式会社 22,800 1.0% Yuho (EDINET)
楽天証券株式会社共有口 22,600 1.0% Yuho (EDINET)
豊野 桂太 18,240 0.8% Yuho (EDINET)
乗冨 健矢 17,280 0.8% Yuho (EDINET)
JPモルガン証券株式会社 15,900 0.7% Yuho (EDINET)
株式会社アンビション・ベンチャーズ 12,700 0.6% Yuho (EDINET)

Source：EDINET（大株主の状況）　Classification inferred from disclosed names

F-Score (Piotroski)

1/9 2 of 9 items lack data

Checks financial health against 9 criteria and shows how many are met as a fraction (more ✓ marks is healthier). Items with no data are shown as “—” — they're simply excluded from judgment, not counted against the score.

✗ Positive ROA ROA -13.7%
✗ Positive operating cash flow ¥-719M
✗ ROA improved YoY 2.0% → -13.7%
✗ Operating CF exceeds net income (accrual quality) OCF ¥-719M / net income ¥-261M
✗ Equity ratio improved* Substitute for the original “decrease in long-term debt” 21.5% → 2.1%
— Current ratio improved No data
✗ No dilution (shares outstanding did not increase) 2,300,800 → 2,350,680
— Gross margin improved No data
✓ Asset turnover improved 0.80× → 1.64×

This score is reference information based on our own financial metrics. It is NOT a credit rating issued by a credit rating agency under Article 66-27 of the Financial Instruments and Exchange Act, and is NOT investment advice or a recommendation. Make investment decisions at your own responsibility.

Fact checklist

FY26
Equity ratio —
Current ratio —
Years of positive operating CF 2 of last 5 yrs
Payout ratio 0%
Latest fiscal year result Loss (net loss ¥261M)

Performance history

Last 10 years
0億円9億円17億円26億円34億円 FY22FY23FY24FY25FY26

Income & assets

Unit: ¥100M
Item FY22FY23FY24FY25FY26
Revenue 24.428.229.534.331.3
Operating income 0.181.131.731.22-4.24
Ordinary income ——1.671.32-0.75
Net income 0.170.861.140.86-2.61
Total assets 39.332.936.343.019.1
Equity 0.611.475.095.820.40

A “—” means data wasn't available for that period — it's not a display error or an unusual value.

Indicators & cash flow

*Split-adjustedUnit: ¥100M
Item FY22FY23FY24FY25FY26
EPS ¥8¥22¥49¥47—
ROE 27.2%58.4%———
Operating CF -20.710.23.16-3.19-7.19
Investing CF 0.02-0.10-0.60-2.64-0.78
Financing CF 0.940.791.52-0.473.47
FCF 0.301.442.961.43-8.89

A “—” means data wasn't available for that period — it's not a display error or an unusual value.

Source: EDINET (Annual Securities Report) (fetched 2026-08-29) *Some metrics supplemented from additional sources

Sector positioning

Relative standing within the sector
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Data provided by Twelve Data