VALUE GOLF Inc. (TYO:3931)
Japan · Delayed Price · Currency is JPY 1,879.00
+8.00 (0.43%)
Jul 27, 2026, 3:30 PM JST
VALUE GOLF Cash Flow Statement
Financials in millions JPY. Fiscal year is February - January.
Millions JPY. Fiscal year is Feb - Jan.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Net Income | -9 | 40 | 49 | 163 | 189 |
Depreciation & Amortization | 46 | 43 | 14 | 11 | 28 |
Loss (Gain) From Sale of Assets | - | 32 | - | - | - |
Loss (Gain) From Sale of Investments | 47 | - | - | - | - |
Other Operating Activities | -28 | -35 | -49 | -51 | -18 |
Change in Accounts Receivable | -50 | -36 | -13 | 10 | 23 |
Change in Inventory | -578 | 29 | 56 | -146 | -134 |
Change in Accounts Payable | 72 | -44 | 1 | -73 | 37 |
Change in Other Net Operating Assets | 31 | -62 | -50 | 96 | -69 |
Operating Cash Flow | -469 | -33 | 8 | 10 | 56 |
Operating Cash Flow Growth | - | - | -20.00% | -82.14% | -84.66% |
Investing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Capital Expenditures | -13 | -9 | -24 | -1 | -3 |
Cash Acquisitions | - | 21 | - | - | - |
Sale (Purchase) of Intangibles | -13 | -17 | -6 | -8 | -12 |
Investment in Securities | - | -59 | - | - | - |
Other Investing Activities | -54 | -16 | - | -6 | 5 |
Investing Cash Flow | -80 | -80 | -30 | -26 | -10 |
Financing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Short-Term Debt Issued | 500 | - | 200 | 100 | 159 |
Long-Term Debt Issued | 96 | - | - | - | 80 |
Total Debt Issued | 596 | - | 200 | 100 | 239 |
Short-Term Debt Repaid | - | -100 | - | - | - |
Long-Term Debt Repaid | -130 | -121 | -43 | -56 | -86 |
Total Debt Repaid | -130 | -221 | -43 | -56 | -86 |
Net Debt Issued (Repaid) | 466 | -221 | 157 | 44 | 153 |
Issuance of Common Stock | - | - | - | - | 7 |
Common Dividends Paid | -45 | -45 | -35 | -36 | -17 |
Other Financing Activities | -1 | - | -2 | -1 | -1 |
Financing Cash Flow | 420 | -266 | 120 | 7 | 142 |
Net Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Foreign Exchange Rate Adjustments | - | - | 2 | 1 | - |
Miscellaneous Cash Flow Adjustments | - | -2 | - | 1 | -1 |
Net Cash Flow | -129 | -381 | 100 | -7 | 187 |
Free Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Free Cash Flow | -482 | -42 | -16 | 9 | 53 |
Free Cash Flow Growth | - | - | - | -83.02% | -85.32% |
Free Cash Flow Margin | -10.89% | -1.02% | -0.44% | 0.20% | 1.24% |
Free Cash Flow Per Share | -266.77 | -23.25 | -8.86 | 4.98 | 29.37 |
Levered Free Cash Flow | -509.13 | -5 | -2.63 | 14.5 | 22.5 |
Unlevered Free Cash Flow | -497.88 | 1.25 | 1.75 | 18.88 | 26.25 |
Additional Metrics
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jan '26 Jan 31, 2026 | Jan '25 Jan 31, 2025 | Jan '24 Jan 31, 2024 | Jan '23 Jan 31, 2023 | Jan '22 Jan 31, 2022 |
Cash Interest Paid | 18 | 10 | 7 | 7 | 6 |
Cash Income Tax Paid | 31 | 36 | 48 | 52 | 19 |
Change in Working Capital | -525 | -113 | -6 | -113 | -143 |