VALUE GOLF Inc. (TYO:3931)

VALUE GOLF Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Jan 31, 2026	Jan 31, 2025	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Cash & Equivalents	745	757	885	1,261	1,159	1,167
Cash & Short-Term Investments	745	757	885	1,261	1,159	1,167
Cash Growth	-16.29%	-14.46%	-29.82%	8.80%	-0.69%	19.32%
Receivables	376	372	319	252	240	252
Inventory	1,335	1,257	690	712	784	637
Other Current Assets	271	348	299	172	114	104
Total Current Assets	2,727	2,734	2,193	2,397	2,297	2,160
Property, Plant & Equipment	66	42	30	52	35	40
Long-Term Investments	263	238	238	136	136	126
Goodwill	98	92	123	-	-	-
Other Intangible Assets	36	40	38	21	16	15
Long-Term Deferred Tax Assets	-	37	24	27	22	27
Other Long-Term Assets	2	1	1	1	2	1
Total Assets	3,192	3,184	2,647	2,634	2,508	2,369

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Jan 31, 2026	Jan 31, 2025	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Accounts Payable	279	245	190	193	182	227
Short-Term Debt	1,320	1,250	750	850	650	550
Current Portion of Long-Term Debt	31	29	29	15	43	56
Current Income Taxes Payable	7	102	68	79	94	133
Other Current Liabilities	379	321	292	178	197	98
Total Current Liabilities	2,016	1,947	1,329	1,315	1,166	1,064
Long-Term Debt	110	129	164	123	138	182
Long-Term Deferred Tax Liabilities	-	3	1	-	-	-
Other Long-Term Liabilities	34	33	29	34	29	29
Total Liabilities	2,160	2,112	1,523	1,472	1,333	1,275

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Jan 31, 2026	Jan 31, 2025	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Common Stock	382	382	382	382	382	382
Additional Paid-In Capital	374	374	374	374	374	374
Retained Earnings	273	309	362	402	415	335
Comprehensive Income & Other	3	7	6	4	4	3
Shareholders' Equity	1,032	1,072	1,124	1,162	1,175	1,094
Total Liabilities & Equity	3,192	3,184	2,647	2,634	2,508	2,369

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Jan 31, 2026	Jan 31, 2025	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Total Debt	1,461	1,408	943	988	831	788
Net Cash (Debt)	-716	-651	-58	273	328	379
Net Cash Growth	-	-	-	-16.77%	-13.46%	10.50%
Net Cash Per Share	-396.28	-360.30	-32.10	151.10	181.54	210.02
Filing Date Shares Outstanding	1.81	1.81	1.81	1.81	1.81	1.81
Total Common Shares Outstanding	1.81	1.81	1.81	1.81	1.81	1.81
Working Capital	711	787	864	1,082	1,131	1,096
Book Value Per Share	571.17	593.31	622.09	643.12	650.32	605.49
Tangible Book Value	898	940	963	1,141	1,159	1,079
Tangible Book Value Per Share	497.01	520.25	532.98	631.50	641.46	597.19

Data Source: S&P Global Market Intelligence Last updated: Sep 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 25, 2026

Data Sources Report a data error