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Half-year report · Q2

9238.TEDINET S100WVAT
Period2025-03-01 → 2025-08-31
Filed2025-10-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed

Amended by S100Y7OC (2026-05-29).

Key figures · 50
MetricValuePeriodScopeSource row
Revenue¥1.8bn2025-03-01 → 2025-08-31StandaloneNet sales
Revenue¥3.4bn2024-03-01 → 2025-02-28StandaloneNet sales (5-year summary)
Revenue¥1.8bn2024-03-01 → 2024-08-31StandaloneNet sales
Operating income¥85m2025-03-01 → 2025-08-31StandaloneOperating income
Operating income¥56m2024-03-01 → 2024-08-31StandaloneOperating income
Ordinary income¥164m2025-03-01 → 2025-08-31StandaloneOrdinary income
Ordinary income¥132m2024-03-01 → 2025-02-28StandaloneOrdinary income loss (5-year summary)
Ordinary income¥52m2024-03-01 → 2024-08-31StandaloneOrdinary income
Profit before tax¥164m2025-03-01 → 2025-08-31StandaloneIncome before income taxes
Profit before tax¥52m2024-03-01 → 2024-08-31StandaloneIncome before income taxes
Net income¥110m2025-03-01 → 2025-08-31StandaloneProfit loss
Net income¥86m2024-03-01 → 2025-02-28StandaloneNet income loss (5-year summary)
Net income¥29m2024-03-01 → 2024-08-31StandaloneProfit loss
Total assets¥5.2bnat 2025-08-31StandaloneAssets
Total assets¥4.3bnat 2025-02-28StandaloneAssets
Total assets¥3.8bnat 2024-08-31StandaloneTotal assets (5-year summary)
Total liabilities¥4.5bnat 2025-08-31StandaloneLiabilities
Total liabilities¥3.7bnat 2025-02-28StandaloneLiabilities
Net assets / equity¥672mat 2025-08-31StandaloneNet assets
Net assets / equity¥582mat 2025-02-28StandaloneNet assets
Net assets / equity¥525mat 2024-08-31StandaloneNet assets (5-year summary)
Cash and deposits¥893mat 2025-08-31StandaloneCash and deposits
Cash and deposits¥1.1bnat 2025-02-28StandaloneCash and deposits
Cash & equivalents¥1.2bnat 2025-08-31StandaloneCash and cash equivalents
Cash & equivalents¥1.1bnat 2025-02-28StandaloneCash and cash equivalents
Cash & equivalents¥832mat 2024-08-31StandaloneCash and cash equivalents
Cash & equivalents¥1.2bnat 2024-02-29vStandaloneCash and cash equivalents
Operating cash flow¥121m2025-03-01 → 2025-08-31StandaloneNet cash provided by used in operating activities
Operating cash flow¥231m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow−¥251m2024-03-01 → 2024-08-31StandaloneNet cash provided by used in operating activities
Investing cash flow−¥198m2025-03-01 → 2025-08-31StandaloneNet cash provided by used in investment activities
Investing cash flow−¥257m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥124m2024-03-01 → 2024-08-31StandaloneNet cash provided by used in investment activities
Financing cash flow¥120m2025-03-01 → 2025-08-31StandaloneNet cash provided by used in financing activities
Financing cash flow−¥47m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥6m2024-03-01 → 2024-08-31StandaloneNet cash provided by used in financing activities
EPS (basic)¥47.712025-03-01 → 2025-08-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥37.542024-03-01 → 2025-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥12.762024-03-01 → 2024-08-31StandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥42.952025-03-01 → 2025-08-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥33.872024-03-01 → 2025-02-28StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥11.52024-03-01 → 2024-08-31StandaloneDiluted earnings per share (5-year summary)
Dividend per share¥22025-03-01 → 2025-08-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥6.52024-03-01 → 2025-02-28StandaloneDividend paid per share (5-year summary)
Equity ratio12.9%at 2025-08-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio13.5%at 2025-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio13.7%at 2024-08-31StandaloneEquity to asset ratio (5-year summary)
Shares issued2,300,800at 2025-08-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,300,800at 2025-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued2,300,800at 2024-08-31StandaloneTotal number of issued shares (5-year summary)

Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.

Segments · 20
SegmentItemPeriodValue
Reconciling Itemsreconcilingsegment profit2025-03-01 → 2025-08-31−¥287m
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentrevenue2025-03-01 → 2025-08-31¥1.6bn
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentrevenue external2025-03-01 → 2025-08-31¥1.6bn
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentsegment profit2025-03-01 → 2025-08-31¥373m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentrevenue2025-03-01 → 2025-08-31¥181m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentrevenue external2025-03-01 → 2025-08-31¥181m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentsegment profit2025-03-01 → 2025-08-31−¥1m
—segment totalrevenue2025-03-01 → 2025-08-31¥1.8bn
—segment totalrevenue external2025-03-01 → 2025-08-31¥1.8bn
—segment totalsegment profit2025-03-01 → 2025-08-31¥372m
Reconciling Itemsreconcilingsegment profit2024-03-01 → 2024-08-31−¥264m
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentrevenue2024-03-01 → 2024-08-31¥1.7bn
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentrevenue external2024-03-01 → 2024-08-31¥1.7bn
jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segmentsegment profit2024-03-01 → 2024-08-31¥316m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentrevenue2024-03-01 → 2024-08-31¥96m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentrevenue external2024-03-01 → 2024-08-31¥96m
jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segmentsegment profit2024-03-01 → 2024-08-31¥5m
—segment totalrevenue2024-03-01 → 2024-08-31¥1.8bn
—segment totalrevenue external2024-03-01 → 2024-08-31¥1.8bn
—segment totalsegment profit2024-03-01 → 2024-08-31¥321m

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 433
ItemContextValueUnit
Operating incomePrior1YTDDuration_NonConsolidatedMember56173000JPY
Revenues from external customersCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember1635198000JPY
Revenues from external customersCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember180502000JPY
Revenues from external customersCurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember1815701000JPY
Revenues from external customersCurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember－JPY
Revenues from external customersCurrentYTDDuration_NonConsolidatedMember1815701000JPY
Transactions with other segmentsCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember－JPY
Transactions with other segmentsCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember－JPY
Transactions with other segmentsCurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember－JPY
Transactions with other segmentsCurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember－JPY
Transactions with other segmentsCurrentYTDDuration_NonConsolidatedMember－JPY
Net salesCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember1635198000JPY
Net salesCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember180502000JPY
Net salesCurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember1815701000JPY
Net salesCurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember－JPY
Net salesCurrentYTDDuration_NonConsolidatedMember1815701000JPY
Operating incomeCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember372873000JPY
Operating incomeCurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember-1304000JPY
Operating incomeCurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember371569000JPY
Operating incomeCurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember-286938000JPY
Operating incomeCurrentYTDDuration_NonConsolidatedMember84630000JPY
Document title cover pageFilingDateInstant
Original text (Japanese)半期報告書
Clause of stipulation cover pageFilingDateInstant
Original text (Japanese)金融商品取引法第24条の５第１項の表の第１号
Place of filing cover pageFilingDateInstant
Original text (Japanese)関東財務局長
Filing date cover pageFilingDateInstant2025-10-15
Quarterly accounting period cover pageFilingDateInstant
Original text (Japanese)第18期中（自2025年３月１日　至2025年８月31日）
Company name cover pageFilingDateInstant
Original text (Japanese)バリュークリエーション株式会社
Company name in english cover pageFilingDateInstantＶＡＬＵＥ　ＣＲＥＡＴＩＯＮ　ＣＯ.,ＬＴＤ．
Title and name of representative cover pageFilingDateInstant
Original text (Japanese)代表取締役社長　　新谷　晃人
Address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)東京都渋谷区恵比寿１-18-14　恵比寿ファーストスクエア９階
Telephone number address of registered headquarter cover pageFilingDateInstant03-5468-6877
Name of contact person address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)執行役員　経営企画部　和田　晃一
Nearest place of contact cover pageFilingDateInstant
Original text (Japanese)東京都渋谷区恵比寿１-18-14　恵比寿ファーストスクエア９階
Telephone number nearest place of contact cover pageFilingDateInstant03-5468-6877
Name of contact person nearest place of contact cover pageFilingDateInstant
Original text (Japanese)執行役員　経営企画部　和田　晃一
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE39089
Fund codeFilingDateInstant－
Security codeFilingDateInstant92380
Filer name in japaneseFilingDateInstant
Original text (Japanese)バリュークリエーション株式会社
Filer name in englishFilingDateInstantVALUE CREATION CO.,LTD.
Fund name in japaneseFilingDateInstant－
Fund name in englishFilingDateInstant－
Cabinet office ordinanceFilingDateInstant
Original text (Japanese)企業内容等の開示に関する内閣府令
Document typeFilingDateInstant
Original text (Japanese)第四号の三様式
Accounting standardsFilingDateInstantJapan GAAP
Whether consolidated financial statements are preparedFilingDateInstantfalse
Industry code when consolidated financial statements are prepared in accordance with industry specific regulationsFilingDateInstant－
Industry code when financial statements are prepared in accordance with industry specific regulationsFilingDateInstantCTE
Current fiscal year start dateFilingDateInstant2025-03-01

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 12 of 12 passed
balance sheet identitynon_consolidated 2025-02-28pass
balance sheet identitynon_consolidated 2025-08-31pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2025-02-28pass
statement vs summary · net assetsnon_consolidated 2025-08-31pass
statement vs summary · operating cash flownon_consolidated 2024-03-01/2024-08-31pass
statement vs summary · operating cash flownon_consolidated 2025-03-01/2025-08-31pass
statement vs summary · revenuenon_consolidated 2024-03-01/2024-08-31pass
statement vs summary · revenuenon_consolidated 2025-03-01/2025-08-31pass
statement vs summary · total assetsnon_consolidated 2025-02-28pass
statement vs summary · total assetsnon_consolidated 2025-08-31pass