Vizora日本語

Value CreationVALUE CREATION CO.,LTD.9238東証グロースサービス業FY ending Feb 2026, non-consolidated, J-GAAP

Value Creation revenue and profit

It lost about ¥13 for every ¥100 of sales at the operating level. Revenue changed +1.8% from the prior year.

Five-year trend

Revenue¥3.13B
FY ending Feb 2023: ¥2.82B¥2.82BFY ending Feb 2024: ¥2.95B¥2.95BFY ending Feb 2025: ¥3.07B¥3.07BFY ending Feb 2026: ¥3.13B¥3.13BFY23FY24FY25FY26
Operating income-¥423.8M
FY ending Feb 2023: ¥113.5M¥113.5MFY ending Feb 2024: ¥172.8M¥172.8MFY ending Feb 2025: -¥233.9M-¥233.9MFY ending Feb 2026: -¥423.8M-¥423.8MFY23FY24FY25FY26
Operating margin-13.6%
FY ending Feb 2023: 4.0%4.0%FY ending Feb 2024: 5.9%5.9%FY ending Feb 2025: -7.6%-7.6%FY ending Feb 2026: -13.6%-13.6%FY23FY24FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin—
2023: 3.0%3.0%2024: 3.9%3.9%2025: 3.9%3.9%23242526
Asset turnover—
2023: 0.86×0.86×2024: 0.85×0.85×2025: 1.13×1.13×23242526
ROA-14.1%
2023: 2.6%2.6%2024: 3.3%3.3%2025: 4.4%4.4%2026: -14.1%-14.1%23242526
Financial leverage—
2023: 22.34×22.34×2024: 16.17×16.17×2025: 7.02×7.02×23242526
ROE—
2023: 58.4%58.4%2024: 53.4%53.4%2025: 30.9%30.9%23242526
PeriodNet marginAsset turnoverROAFinancial leverageROE
20233.0%0.86×2.6%22.34×58.4%
20243.9%0.85×3.3%16.17×53.4%
20253.9%1.13×4.4%7.02×30.9%
2026——×-14.1%—×—

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue—
2023: 0.6%0.6%2025: 2.9%2.9%23242526
PPE ÷ total assets—
2023: 0.5%0.5%2025: 5.0%5.0%23242526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Income statement (JPY millions)

ItemFY ending Feb 2023FY ending Feb 2024FY ending Feb 2025FY ending Feb 2026
Revenue2,8242,9483,0713,127
Cost of revenue1,9361,9492,3332,321
Gross profit888999738806
SG&A7758269721,230
Operating income113173-234-424
Pretax income121167177-260
Income tax3552581
Net income attributable to owners86114119-261
Operating margin4.0%5.9%-7.6%-13.6%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 59%
Other assets 41%

Funding

Other liabilities 98%
2%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Feb 2023FY ending Feb 2024FY ending Feb 2025FY ending Feb 2026
Cash and equivalents¥833.1M¥1.21B¥1.14B¥1.12B
Total assets¥3.29B¥3.63B¥1.79B¥1.91B
Net assets¥147.3M¥280.6M¥386.2M¥39.5M
Share capital¥34M¥157.8M¥157.8M¥52.4M
Property, plant and equipment¥16.3M—¥90.2M—
Intangible assets excluding goodwill——¥21.8M—
Current assets¥3.25B—¥1.57B¥1.78B
Current liabilities¥2.67B—¥1.03B¥1.21B
Short-term borrowings¥120.8M—¥100M¥120M
Long-term borrowings¥470.2M—¥375.4M¥659.3M
Total liabilities¥3.14B—¥1.41B¥1.87B
Equity attributable to owners of parent¥147.3M—¥386.2M¥39.5M
Retained earnings¥113.3M—¥104.6M-¥175.9M
Treasury stock——-¥82K-¥71.2M

Sources

Show source documents (3)

  • EDINET (FSA Japan)

    訂正有価証券報告書－第18期(2025/03/01－2026/02/28)

    ID S100YRA42026-07-17Open

  • EDINET (FSA Japan)

    有価証券報告書－第17期(2024/03/01－2025/02/28)

    ID S100VUFN2025-05-29Open

  • EDINET (FSA Japan)

    有価証券報告書－第16期(2023/03/01－2024/02/29)

    ID S100TJHT2024-05-31Open

Extracted from XBRL: 42 / Derived from other figures: 1

Spotted an error? Report it (corrections keep the original record)

Analyze this page with AI

Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.

Open MarkdownShare on XSave image