VALUE GOLF Inc.

VALUE GOLF Inc.

TTSE:3931
1,455.00
JPY
-16.00
(-1.09%)
2.77BMarket Cap
Dec 11Next Earn
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
2026 Y
TTM
Revenue per Share
708.47
733.68
934.1
1,790.58
2,558.89
3,215.25
2,493.77
2,373.72
2,459.57
2,023.65
2,284.46
2,450.02
- -
Basic EPS, GAAP
18.56
69.35
34.33
80.45
57.09
36.26
-17.94
68.63
63.56
12.56
3.05
-4.4
- -
Free Cash Flow per Basic Share
54.83
46.12
13.05
47.75
-104.4
59.74
201.3
22.34
0.26
-11.97
-33.4
-275.18
- -
Dividend per Share
- -
- -
- -
- -
- -
- -
9.98
9.85
19.98
19.88
25.06
25.03
- -
Book Value per Share
90.42
159.78
411.23
492.16
550.11
586.15
558.22
606.22
651.09
644.01
622.65
593.95
571.63
Tangible Book Value per Share
71.5
149.94
315.83
412.17
431.89
503.63
543.51
597.75
641.69
632.33
533.24
520.74
497.23
Basic Weighted Avg Shares
1
1
2
2
2
2
2
2
2
2
2
2
2
Sales/Revenue/Turnover
943
998
1,586
3,110
4,586
5,763
4,470
4,284
4,444
3,656
4,128
4,427
- -
Operating Margin (%)
6.56
13.04
5.86
5.31
2.95
1.12
2.05
5.02
5.34
1.69
2.18
1.2
- -
Depreciation Expense
25
14
26
47
69
77
68
29
11
14
45
47
- -
Net Income, GAAP
25
94
58
140
102
65
-32
124
115
23
6
-8
- -
Effective Tax Rate (%)
52.78
27.39
34.79
9.59
16.91
- -
177.4
34.48
29.55
54.13
86.34
- -
- -
Profit Margin (%)
2.62
9.45
3.68
4.49
2.23
1.13
-0.72
2.89
2.58
0.62
0.13
-0.18
- -
Working Capital
206
261
939
965
837
839
943
1,096
1,131
1,082
864
787
711
LT Debt
149
87
485
370
272
181
159
182
138
123
164
129
111
Total Equity
123
217
714
882
986
1,051
1,001
1,095
1,176
1,164
1,125
1,073
1,033
Return on Invested Capital (%)
- -
24.15
6.67
10.28
6.81
- -
-4.19
7.89
8.43
1.34
0.58
- -
- -
Return on Capital (%)
- -
25.96
6.96
10.25
6.65
- -
-2.19
7.26
6.17
1.27
0.33
- -
- -
Return on Common Equity (%)
- -
55.43
12.53
17.52
10.95
6.38
-3.14
11.82
10.11
1.94
0.48
-0.72
- -

Capital Structure

JPY

•

in mil. unless spec.
Jul'25
Apr'27
Jul'27
ST Debt
892
- -
1,352
LT Borrowings
219
- -
111
LT Finance Leases
- -
- -
- -
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
2
2
2
Market Capitalization
1,794
3,306
2,770

Working Capital

JPY

•

in mil. unless spec.
Jul'25
Apr'27
Jul'27
Total Current Assets
2,331
- -
2,728
Cash, Cash Equivalents & STI
1,050
- -
745
Accounts Receivable, Net
332
- -
376
Inventories
756
- -
1,336
Total Current Liabilities
1,403
- -
2,017
Payables & Accruals
- -
- -
- -
ST Debt
892
- -
1,352
Deferred Revenue
- -
- -
- -

Growth Rates

JPY

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
27.35%
1.57%
-4.61%
Free Cash Flow
-399.28%
-791.33%
723.77%
Net Income, GAAP
-100.34%
-178.45%
-244.01%
Sales/Revenue/Turnover
20.78%
0.4%
7.25%
Total Cash Common Dividend
- -
25.57%
-0.12%

Quarterly Revenue

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
1,009
1,069
- -
- -
4,128
2026
- -
- -
- -
- -
4,427
2027
- -
- -
- -
- -
- -

Quarterly Earnings Per Share

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
6.11
3.82
- -
- -
3.05
2026
- -
- -
- -
- -
-4.4
2027
- -
- -
- -
- -
- -

Quarterly Dividends Per Share

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
25.06
2026
- -
- -
- -
- -
25.03
2027
- -
- -
- -
- -
- -

Company Description

CEO
Michio Mizuguchi
Full Time Employees
77
Sector
Technology services
Industry
Internet software/Services
Address
First Okada building Tokyo TY Japan 108-0014
IPO Date
Mar 4, 2016
Business
VALUE GOLF Inc. (TSE:3931) operates golf-related services, travel planning, and advertising media production businesses primarily in Japan. The company provides ASP services including one-person golf reservation platforms such as 1人予約ランド and リピ増くん, along with website creation and management for golf courses; advertising promotion services via monthly magazine 月刊バリューゴルフ, VALUE GOLF WEB portal, Value Golf Shop discount tickets, on-course lessons through バリューゴルフレッスン, and indoor facilities like バリューゴルフ大崎 practice range, lessons, and shop; golf course support services; and EC sales of golf equipment via subsidiary JYPER'S. Its travel segment offers golfer-targeted services including self-planned tours like overseas VGCUP and 1人予約ゴルフ旅, custom-order trips, package sales, and business travel arrangements under travel agency laws; the advertising media production segment handles recruitment and bridal ads encompassing interviews, scripting, proofreading, and image processing. Founded in 2004 and headquartered in Minato-ku, Tokyo, VALUE GOLF employs around 79 people and targets Japanese golfers, courses, and related consumers through nationwide operations. Recent developments include selection as an IT Introduction Support Provider on November 25, 2025, qualifying its リピ増くんDX service for IT Introduction Subsidy 2025, and celebration of the 15th anniversary of 1人予約ランド on September 24, 2025, alongside fiscal 2024/25 results showing sales growth in the second quarter ended July 2025.