tsukuruba inc. announced non-consolidated earnings results for the nine months ended April 30, 2021. For the period, the company reported net sales of JPY 1,137 million compared to JPY 1,436 million a year ago. Operating loss was JPY 236 million compared to JPY 32 million a year ago. Net loss was JPY 253 million compared to JPY 91 million a year ago. Basic loss per share was JPY 26.44 compared to JPY 10.02 a year ago.