VALUE GOLF Inc. (TYO:3931)

VALUE GOLF Statistics

Total Valuation

VALUE GOLF has a market cap or net worth of JPY 3.15 billion. The enterprise value is 3.81 billion.

Market Cap	3.15B
Enterprise Value	3.81B

Important Dates

The last earnings date was Friday, March 13, 2026.

Earnings Date	Mar 13, 2026
Ex-Dividend Date	Jan 29, 2026

Share Statistics

VALUE GOLF has 1.81 million shares outstanding.

Current Share Class	1.81M
Shares Outstanding	1.81M
Shares Change (YoY)	n/a
Shares Change (QoQ)	-0.09%
Owned by Insiders (%)	59.39%
Owned by Institutions (%)	n/a
Float	432,909

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.71
PB Ratio	2.98
P/TBV Ratio	3.40
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 38.44, with an EV/FCF ratio of -7.86.

EV / Earnings	-200.30
EV / Sales	0.86
EV / EBITDA	38.44
EV / EBIT	71.81
EV / FCF	-7.86

Financial Position

The company has a current ratio of 1.40, with a Debt / Equity ratio of 1.33.

Current Ratio	1.40
Quick Ratio	0.58
Debt / Equity	1.33
Debt / EBITDA	14.22
Debt / FCF	-2.91
Interest Coverage	2.94

Financial Efficiency

Return on equity (ROE) is -1.74% and return on invested capital (ROIC) is 3.00%.

Return on Equity (ROE)	-1.74%
Return on Assets (ROA)	1.14%
Return on Invested Capital (ROIC)	3.00%
Return on Capital Employed (ROCE)	4.33%
Weighted Average Cost of Capital (WACC)	4.02%
Revenue Per Employee	56.03M
Profits Per Employee	-240,506
Employee Count	79
Asset Turnover	1.52
Inventory Turnover	2.95

Taxes

In the past 12 months, VALUE GOLF has paid 10.00 million in taxes.

Income Tax	10.00M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has increased by +22.36% in the last 52 weeks. The beta is 0.20, so VALUE GOLF's price volatility has been lower than the market average.

Beta (5Y)	0.20
52-Week Price Change	+22.36%
50-Day Moving Average	1,608.90
200-Day Moving Average	1,628.78
Relative Strength Index (RSI)	70.05
Average Volume (20 Days)	3,000

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, VALUE GOLF had revenue of JPY 4.43 billion and -19.00 million in losses. Loss per share was -10.52.

Revenue	4.43B
Gross Profit	1.55B
Operating Income	53.00M
Pretax Income	-9.00M
Net Income	-19.00M
EBITDA	99.00M
EBIT	53.00M
Loss Per Share	-10.52

Balance Sheet

The company has 757.00 million in cash and 1.41 billion in debt, with a net cash position of -651.00 million or -360.30 per share.

Cash & Cash Equivalents	757.00M
Total Debt	1.41B
Net Cash	-651.00M
Net Cash Per Share	-360.30
Equity (Book Value)	1.06B
Book Value Per Share	586.67
Working Capital	787.00M

Cash Flow

In the last 12 months, operating cash flow was -471.00 million and capital expenditures -13.00 million, giving a free cash flow of -484.00 million.

Operating Cash Flow	-471.00M
Capital Expenditures	-13.00M
Depreciation & Amortization	46.00M
Net Borrowing	466.00M
Free Cash Flow	-484.00M
FCF Per Share	-267.88

Margins

Gross margin is 35.04%, with operating and profit margins of 1.20% and -0.43%.

Gross Margin	35.04%
Operating Margin	1.20%
Pretax Margin	-0.20%
Profit Margin	-0.43%
EBITDA Margin	2.24%
EBIT Margin	1.20%
FCF Margin	n/a

Dividends & Yields

This stock pays an annual dividend of 25.00, which amounts to a dividend yield of 1.42%.

Dividend Per Share	25.00
Dividend Yield	1.42%
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	n/a
Shareholder Yield	1.42%
Earnings Yield	-0.60%
FCF Yield	-15.34%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

This stock does not have any record of stock splits.

Last Split Date	n/a
Split Type	n/a
Split Ratio	n/a

Scores

VALUE GOLF has an Altman Z-Score of 2.67 and a Piotroski F-Score of 2. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	2.67
Piotroski F-Score	2