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Presentation materials for financial results9238VALUE CREATION CO.,LTD.Information and Communications, Services and Others

Financial Results Presentation for the Second Quarter of the Fiscal Year Ending February 2027

During the interim period, revenue decreased 2.2% year on year, while the operating loss narrowed from ¥158 million to ¥59 million due to measures including the containment of selling, general and administrative expenses. Profit from marketing DX and revenue from real estate DX improved, but the interim net loss was ¥122 million due in part to ¥84 million in extraordinary losses.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
59
¥ million (interim operating loss)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsSecond quarter (interim period) of the fiscal year ending February 20275 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,521 million-2.2%
Operating profit¥-59 million
Ordinary income¥-38 million
Net income¥-122 million
Selling, general and administrative expenses¥413 million
Gross Profit Margin
Rate23.2
Year-on-year change (points)-3.3
Results for the three months of the current quarter
Net Sales
¥765 million
Gross profit
¥169 million
Operating profit
¥-23 million
Ordinary income
¥-17 million
Net income
¥-18 million
Extraordinary loss
¥0 million
Full-year earnings forecast
Net Sales
¥3,363 million
Operating profit
¥13 million
Ordinary income
¥3 million
Net income for the current fiscal year
¥-61 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales45.2
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Almost in line with budget
New initiatives
  • Raising approximately ¥100 million through a third-party allotment capital increase
  • Promoting a business alliance with IMK Lincia
  • Launch of Influencer Performance Marketing
  • Launched an advertising placement and operations support service for ChatGPT ads
  • Obtaining TikTok Marketing Partners Agency Partner certification
  • Expanding public-private partnerships with local governments and financial institutions in real estate DX
  • Entering the B2B demolition market using a construction business license
Key KPIsA metric the company considers important as a management benchmark.
  • Number of clients at period-end162 companies
    Year on year against the same period last year+16.5%
  • Retention rate (quarterly average for the interim period)97.5 %
    Year-on-year change (points)0.6
  • Cumulative applications from real estate DX users89,782 Engagements
    Year on year against the same period last year+46.7%
Segment results
Marketing DX
Net Sales
¥1,292 million-5.9%
Segment profit
¥154 million+27.8%
Real Estate DX
Net Sales
¥228 million+26.5%
Segment Profit or Loss
¥-43 million
Market Size / Share
  • Social media advertising market¥1.0727 trillion (2024) → ¥1.8978 trillion (2029 forecast)
  • Influencer Marketing Market¥86 billion (2024) → ¥164.5 billion (2029 forecast)
  • Annual volume of skeleton construction projects20,000 Location
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending February 2027
Net Sales¥1,521 million (YoY -2.2%)
Operating profit¥-59 million
Ordinary income¥-38 million
Net income¥-122 million
Gross Profit MarginRate 23.2 / Year-on-year change (points) -3.3
Selling, general and administrative expenses¥413 million
Results for the three months of the current quarterNet Sales ¥765 million / Gross profit ¥169 million / Operating profit ¥-23 million / Ordinary income ¥-17 million / Net income ¥-18 million / Extraordinary loss ¥0 million
Full-year earnings forecastNet Sales ¥3,363 million / Operating profit ¥13 million / Ordinary income ¥3 million / Net income for the current fiscal year ¥-61 million
Progress against full-year forecastNet Sales 45.2 / Operating profit Not disclosed / Ordinary income Not disclosed / Net income for the current fiscal year Not disclosed
Self-assessment against the planAlmost in line with budget
Segment resultsMarketing DX Net Sales ¥1,292 million (YoY -5.9%) / Segment profit ¥154 million (YoY +27.8%) / Real Estate DX Net Sales ¥228 million (YoY +26.5%) / Segment Profit or Loss ¥-43 million
Key KPIsIndicator name Number of clients at period-end / Value 162 companies / Year on year against the same period last year 16.5 companies, Indicator name Retention rate (quarterly average for the interim period) / Value 97.5 % / Year-on-year change (points) 0.6 %, Indicator name Cumulative applications from real estate DX users / Value 89,782 Engagements / Year on year against the same period last year 46.7 Engagements
Market Size / ShareMarket Social media advertising market / Value ¥1.0727 trillion (2024) → ¥1.8978 trillion (2029 forecast), Market Influencer Marketing Market / Value ¥86 billion (2024) → ¥164.5 billion (2029 forecast), Market Annual volume of skeleton construction projects / Value 20,000 Location
New initiativesRaising approximately ¥100 million through a third-party allotment capital increase, Promoting a business alliance with IMK Lincia, Launch of Influencer Performance Marketing, Launched an advertising placement and operations support service for ChatGPT ads, Obtaining TikTok Marketing Partners Agency Partner certification, Expanding public-private partnerships with local governments and financial institutions in real estate DX, Entering the B2B demolition market using a construction business license
Items this document does not state (15)
Operating profit marginBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey points of the Q&A

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.

The improvement in the core business was driven by increased orders from existing customers, the acquisition of new customers, greater efficiency in selling, general and administrative expenses, and an increase in applications for real estate DX. In real estate DX, however, upfront investment costs associated with the expansion of prime contractor projects and the impact of introducing a new system contributed to the segment loss. The interim net loss includes ¥84 million in special investigation committee expenses and additional audit fees recorded in Q1.

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Financial Results Presentation for the Second Quarter of the Fiscal Year Ending February 2027 | VALUE CREATION CO.,LTD. (9238) timely disclosure | Komori