VALUE GOLF Inc. (TYO:3931)

VALUE GOLF Balance Sheet

Financials in millions JPY. Fiscal year is February - January.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan 31, 2025	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022	Jan 31, 2021
Cash & Equivalents	885	1,261	1,159	1,167	978
Cash & Short-Term Investments	885	1,261	1,159	1,167	978
Cash Growth	-29.82%	8.80%	-0.69%	19.32%	46.85%
Receivables	319	252	240	252	275
Inventory	690	712	784	637	502
Other Current Assets	299	172	114	104	57
Total Current Assets	2,193	2,397	2,297	2,160	1,812
Property, Plant & Equipment	30	52	35	40	42
Long-Term Investments	238	136	136	126	134
Goodwill	123	-	-	-	17
Other Intangible Assets	38	21	16	15	9
Long-Term Deferred Tax Assets	24	27	22	27	44
Other Long-Term Assets	1	1	2	1	1
Total Assets	2,647	2,634	2,508	2,369	2,059
Accounts Payable	190	193	182	227	191
Short-Term Debt	750	850	650	550	390
Current Portion of Long-Term Debt	29	15	43	56	86
Current Income Taxes Payable	68	79	94	133	100
Other Current Liabilities	292	178	197	98	121
Total Current Liabilities	1,329	1,315	1,166	1,064	888
Long-Term Debt	164	123	138	182	159
Long-Term Deferred Tax Liabilities	1	-	-	-	-
Other Long-Term Liabilities	29	34	29	29	32
Total Liabilities	1,523	1,472	1,333	1,275	1,079
Common Stock	382	382	382	382	378
Additional Paid-In Capital	374	374	374	374	371
Retained Earnings	362	402	415	335	229
Comprehensive Income & Other	6	4	4	3	2
Shareholders' Equity	1,124	1,162	1,175	1,094	980
Total Liabilities & Equity	2,647	2,634	2,508	2,369	2,059
Total Debt	943	988	831	788	635
Net Cash (Debt)	-58	273	328	379	343
Net Cash Growth	-	-16.77%	-13.46%	10.50%	-
Net Cash Per Share	-32.10	151.10	181.54	210.02	191.35
Filing Date Shares Outstanding	1.81	1.81	1.81	1.81	1.8
Total Common Shares Outstanding	1.81	1.81	1.81	1.81	1.79
Working Capital	864	1,082	1,131	1,096	924
Book Value Per Share	622.09	643.12	650.32	605.49	546.72
Tangible Book Value	963	1,141	1,159	1,079	954
Tangible Book Value Per Share	532.98	631.50	641.46	597.19	532.21

Source: S&P Global Market Intelligence. Standard template. Financial Sources.