Feb 20 (Reuters) - Value Creation Co., Ltd. PARENT- ONLY EARNINGS ESTIMATES (in billions of yen unless specified) Full Year to Full Year to Feb 28, 2026 Feb 28, 2026 LATEST PREVIOUS FORECAST FORECAST Sales 3.48 3.82 Operating loss 64 mln 193 mln Recurring loss 54 mln 218 mln Net loss 134 mln 137 mln EPS loss 54.80 yen 56.59 yen NOTE - Value Creation Co., Ltd.. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=9238.T