VALUE CREATION CO.,LTD. FY2026 Q3 Earnings Report | IR Tracker

VALUE CREATION CO.,LTD. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥2.75B
Operating Income: ¥104M
Net Income: ¥121M
EPS: ¥52.72

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥2.75B	¥2.61B	+5.4%
Cost of Sales	¥1.74B	¥1.81B	-4.0%
Gross Profit	¥1.01B	¥803M	+26.4%
SG&A Expenses	¥911M	¥738M	+23.4%
Operating Income	¥104M	¥64M	+62.5%
Non-operating Income	¥111M	¥2M	+5031.5%
Non-operating Expenses	¥29M	¥8M	+259.7%
Ordinary Income	¥186M	¥58M	+220.7%
Profit Before Tax	¥187M	¥59M	+217.5%
Income Tax Expense	¥65M	¥26M	+156.0%
Net Income	¥121M	¥33M	+266.7%
Interest Expense	¥10M	¥8M	+21.2%
Basic EPS	¥52.72	¥14.43	+265.3%
Diluted EPS	¥47.44	¥13.01	+264.6%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥4.90B	¥3.94B	+¥961M
Cash and Deposits	¥1.04B	¥1.14B	¥-99M
Accounts Receivable	¥3.42B	¥2.73B	+¥693M
Non-current Assets	¥420M	¥364M	+¥56M
Property, Plant & Equipment	¥86M	¥90M	¥-5M

Profitability Ratios

Item	Value
Net Profit Margin	4.4%
Gross Profit Margin	36.9%
Current Ratio	118.4%
Quick Ratio	118.4%
Debt-to-Equity Ratio	7.70x
Interest Coverage Ratio	10.84x
Effective Tax Rate	35.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+5.4%
Operating Income YoY Change	+61.4%
Ordinary Income YoY Change	+217.5%
Net Income YoY Change	+265.0%

Item	Value
Shares Outstanding (incl. Treasury)	2.30M shares
Treasury Stock	50K shares
Average Shares Outstanding	2.30M shares
Book Value Per Share	¥271.91

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥6.50

Segment Information

Segment	Revenue	Operating Income
MarketingDX	¥2.47B	¥559M
RealEstateMatchingPlatform	¥285M	¥-369,000

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥3.82B
Operating Income Forecast	¥193M
Ordinary Income Forecast	¥218M
Net Income Forecast	¥137M
Basic EPS Forecast	¥59.84
Dividend Per Share Forecast	¥7.00