Half-year report · Q2
9238.TEDINET S100Y7OC
Period2025-03-01 → 2025-08-31
Filed2026-05-29
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Amends S100WVAT. Amended by S100Y7Q4 (2026-05-29).
Key figures · 48
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.6bn | 2025-03-01 → 2025-08-31 | Standalone | Net sales |
| Revenue | ¥3.1bn | 2024-03-01 → 2025-02-28 | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.6bn | 2024-03-01 → 2024-08-31 | Standalone | Net sales |
| Operating income | −¥159m | 2025-03-01 → 2025-08-31 | Standalone | Operating income |
| Operating income | −¥109m | 2024-03-01 → 2024-08-31 | Standalone | Operating income |
| Ordinary income | ¥192m | 2025-03-01 → 2025-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥282m | 2024-03-01 → 2025-02-28 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥114m | 2024-03-01 → 2024-08-31 | Standalone | Ordinary income |
| Profit before tax | ¥10m | 2025-03-01 → 2025-08-31 | Standalone | Income before income taxes |
| Profit before tax | −¥114m | 2024-03-01 → 2024-08-31 | Standalone | Income before income taxes |
| Net income | −¥51m | 2025-03-01 → 2025-08-31 | Standalone | Profit loss |
| Net income | ¥119m | 2024-03-01 → 2025-02-28 | Standalone | Net income loss (5-year summary) |
| Net income | −¥137m | 2024-03-01 → 2024-08-31 | Standalone | Profit loss |
| Total assets | ¥2.0bn | at 2025-08-31 | Standalone | Assets |
| Total assets | ¥1.8bn | at 2025-02-28 | Standalone | Assets |
| Total assets | ¥1.7bn | at 2024-08-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.6bn | at 2025-08-31 | Standalone | Liabilities |
| Total liabilities | ¥1.4bn | at 2025-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥316m | at 2025-08-31 | Standalone | Net assets |
| Net assets / equity | ¥386m | at 2025-02-28 | Standalone | Net assets |
| Net assets / equity | ¥130m | at 2024-08-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥893m | at 2025-08-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.1bn | at 2025-02-28 | Standalone | Cash and deposits |
| Cash & equivalents | ¥1.2bn | at 2025-08-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.1bn | at 2025-02-28 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥832m | at 2024-08-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.2bn | at 2024-02-29v | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥121m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥238m | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥244m | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥198m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥264m | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥131m | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥120m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥47m | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥6m | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-22.07 | 2025-03-01 → 2025-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥51.89 | 2024-03-01 → 2025-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-59.46 | 2024-03-01 → 2024-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥46.81 | 2024-03-01 → 2025-02-28 | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥2 | 2025-03-01 → 2025-08-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥6.5 | 2024-03-01 → 2025-02-28 | Standalone | Dividend paid per share (5-year summary) |
| Equity ratio | 16.1% | at 2025-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 21.5% | at 2025-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 7.7% | at 2024-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 2,300,800 | at 2025-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,300,800 | at 2025-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,300,800 | at 2024-08-31 | Standalone | Total 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
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | segment profit | 2025-03-01 → 2025-08-31 | −¥281m |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | revenue | 2025-03-01 → 2025-08-31 | ¥1.4bn |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | revenue external | 2025-03-01 → 2025-08-31 | ¥1.4bn |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | segment profit | 2025-03-01 → 2025-08-31 | ¥121m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | revenue | 2025-03-01 → 2025-08-31 | ¥181m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | revenue external | 2025-03-01 → 2025-08-31 | ¥181m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | segment profit | 2025-03-01 → 2025-08-31 | ¥2m |
| —segment total | revenue | 2025-03-01 → 2025-08-31 | ¥1.6bn |
| —segment total | revenue external | 2025-03-01 → 2025-08-31 | ¥1.6bn |
| —segment total | segment profit | 2025-03-01 → 2025-08-31 | ¥122m |
| Reconciling Itemsreconciling | segment profit | 2024-03-01 → 2024-08-31 | −¥264m |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥1.5bn |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥1.5bn |
| jpcrp040300-q2r_E39089-000Marketing DX Businessreportable segment | segment profit | 2024-03-01 → 2024-08-31 | ¥148m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥96m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥96m |
| jpcrp040300-q2r_E39089-000Real Estate Matching Platform Businessreportable segment | segment profit | 2024-03-01 → 2024-08-31 | ¥7m |
| —segment total | revenue | 2024-03-01 → 2024-08-31 | ¥1.6bn |
| —segment total | revenue external | 2024-03-01 → 2024-08-31 | ¥1.6bn |
| —segment total | segment profit | 2024-03-01 → 2024-08-31 | ¥155m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 439
| Item | Context | Value | Unit |
|---|---|---|---|
| Net sales | Prior1YTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Net sales | Prior1YTDDuration_NonConsolidatedMember | 1614141000 | JPY |
| Operating income | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember | 147819000 | JPY |
| Operating income | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember | 7378000 | JPY |
| Operating income | Prior1YTDDuration_NonConsolidatedMember_ReportableSegmentsMember | 155198000 | JPY |
| Operating income | Prior1YTDDuration_NonConsolidatedMember_ReconcilingItemsMember | -264351000 | JPY |
| Operating income | Prior1YTDDuration_NonConsolidatedMember | -109153000 | JPY |
| Revenues from external customers | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember | 1374412000 | JPY |
| Revenues from external customers | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember | 180502000 | JPY |
| Revenues from external customers | CurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember | 1554915000 | JPY |
| Revenues from external customers | CurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | CurrentYTDDuration_NonConsolidatedMember | 1554915000 | JPY |
| Transactions with other segments | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember | － | JPY |
| Transactions with other segments | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember | － | JPY |
| Transactions with other segments | CurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember | － | JPY |
| Transactions with other segments | CurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Transactions with other segments | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Net sales | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember | 1374412000 | JPY |
| Net sales | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember | 180502000 | JPY |
| Net sales | CurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember | 1554915000 | JPY |
| Net sales | CurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Net sales | CurrentYTDDuration_NonConsolidatedMember | 1554915000 | JPY |
| Operating income | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000MarketingDXBusinessReportableSegmentsMember | 120555000 | JPY |
| Operating income | CurrentYTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E39089-000RealEstateMatchingPlatformBusinessReportableSegmentsMember | 1705000 | JPY |
| Operating income | CurrentYTDDuration_NonConsolidatedMember_ReportableSegmentsMember | 122261000 | JPY |
| Operating income | CurrentYTDDuration_NonConsolidatedMember_ReconcilingItemsMember | -280975000 | JPY |
| Operating income | CurrentYTDDuration_NonConsolidatedMember | -158714000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書（2026年５月29日付け訂正報告書の添付インラインXBRL） | |
| Clause of stipulation cover page | FilingDateInstant | 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 page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-10-15 | |
| Quarterly accounting period cover page | FilingDateInstant | Original text (Japanese)第18期中（自2025年３月１日 至2025年８月31日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)バリュークリエーション株式会社 | |
| Company name in english cover page | FilingDateInstant | ＶＡＬＵＥ ＣＲＥＡＴＩＯＮ ＣＯ.,ＬＴＤ． | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 新谷 晃人 | |
| Address of registered headquarter cover page | FilingDateInstant | 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 page | FilingDateInstant | 03-5468-6877 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)執行役員 経営企画部 和田 晃一 | |
| Nearest place of contact cover page | FilingDateInstant | 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 page | FilingDateInstant | 03-5468-6877 | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)執行役員 経営企画部 和田 晃一 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E39089 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 92380 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)バリュークリエーション株式会社 | |
| Filer name in english | FilingDateInstant | VALUE CREATION CO.,LTD. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 |
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 identity | pass |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |