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Revision of earnings forecasts9238VALUE CREATION CO.,LTD.Information and Communications, Services and Others

Notice Regarding the Suspension of Transactions with Business Partners, Revision of the Full-Year Earnings Forecast, Revision of the Dividend Forecast, and Abolition of the Shareholder Benefit Program

Due to the suspension of transactions with LLL and the suspension of new orders from G-PLAN, the company reduced its forecast for fiscal 2026 net sales by ¥338 million and operating income by ¥257 million, revising its forecast from profit to an operating loss and net loss. The year-end dividend was changed from ¥7 per share to zero, and the shareholder benefit program based on the end-February 2026 shareholder register will be abolished.

Worth reading
82Important
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-338
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending February 2026 · Full yearPrevious forecast published 15 October 2025
Net Sales3,820→3,481million
-8.9%
Operating profit193→-64million
-133.2%
Ordinary income218→-54million
-124.8%
Profit attributable to owners of the parent137→-134million
-197.8%
Net income per share56.59→-54.8yen
-196.8%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

LLLとの取引停止に伴い、2025年12月から2026年2月までに見込んでいた約102百万円の収入が減少し、95百万円の貸倒引当金繰入れによる販管費の増加を見込む。加えて、ジー・プランからの新規発注停止により約120百万円の収入減少を見込むほか、のれんの減損約23百万円、付随する税効果の取り崩し約12百万円、暗号資産の評価損約40百万円の可能性を予想に織り込んだ。

Details and amount of extraordinary loss

昨年取得の事業にかかるのれんの減損約23百万円、これに付随する税効果の取り崩し約12百万円、暗号資産の評価損約40百万円を可能性として見込んでいる。

Previous-period results売上高3,431百万円、営業利益121百万円、経常利益131百万円、当期純利益86百万円、1株当たり当期純利益37.54円銭(2025年2月期)
Dividend forecast revision2026年2月期の期末配当を7.00円から0.00円に変更し、年間配当を7.00円から0.00円とする。
Revised forecast
ItemDetails
Net Sales¥3,820 million → ¥3,481 million(-8.8%)
Operating profit¥193 million → ¥-64 million
Ordinary income¥218 million → ¥-54 million
Profit attributable to owners of the parent¥137 million → ¥-134 million
Net income per share56.59 yen → -54.8 yen
Fiscal Period CoveredFiscal year ending February 2026
Period CoveredFull year
Publication date of previous forecast15 October 2025
Previous-period results売上高3,431百万円、営業利益121百万円、経常利益131百万円、当期純利益86百万円、1株当たり当期純利益37.54円銭(2025年2月期)
Reason for the revisionLLLとの取引停止に伴い、2025年12月から2026年2月までに見込んでいた約102百万円の収入が減少し、95百万円の貸倒引当金繰入れによる販管費の増加を見込む。加えて、ジー・プランからの新規発注停止により約120百万円の収入減少を見込むほか、のれんの減損約23百万円、付随する税効果の取り崩し約12百万円、暗号資産の評価損約40百万円の可能性を予想に織り込んだ。
Details and amount of extraordinary loss昨年取得の事業にかかるのれんの減損約23百万円、これに付随する税効果の取り崩し約12百万円、暗号資産の評価損約40百万円を可能性として見込んでいる。
Dividend forecast revision2026年2月期の期末配当を7.00円から0.00円に変更し、年間配当を7.00円から0.00円とする。
Items this document does not state (1)
Consolidated / non-consolidated

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

LLLとの取引停止に伴う約102百万円の収入減少と95百万円の貸倒引当金繰入れ、ジー・プランからの新規発注停止に伴う約120百万円の収入減少、のれんの減損・税効果の取り崩し・暗号資産評価損の可能性を業績予想に反映したため。配当については業績状況と今後の事業運営に必要な資金需要を勘案し、優待については事業基盤の強化と将来成長への経営資源集中を優先するため。

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Suspension of Transactions with Business Partners, Revision of the Full-Year Earnings Forecast, Revision of the Dividend Forecast, and Abolition of the Shareholder Benefit Program | VALUE CREATION CO.,LTD. (9238) timely disclosure | Komori