Company profile

VALUE GOLF Inc.

EDINET
E32108
Securities
3931
Industry
Information & Communication
Latest annual securities report
2026-04-23 Annual Securities Report PDF HTML
Latest financial report
2026-09-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Information & Communication

View details
Profitability Weak Current Bottom 14% 5-year trend Deteriorating
Financial strength Weak Based on Equity ratio Current Bottom 12% 5-year trend Broadly stable
Growth Weak Current Bottom 30% 5-year trend Broadly stable
Cash generation Weak Current Bottom 13% 5-year trend Deteriorating

Latest half-year results

H1 FY2027

2026/02/01 - 2026/07/31

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2027, revenue was ¥2.23 billion, down 5.2% year over year. Operating income was ¥26.9 million, down 47.6% year over year. Net income was ¥9.51 million, down 68.5% year over year.

Revenue ¥2.23B down 5.2% year over year
Operating income ¥26.9M down 47.6% year over year
Net income ¥9.51M down 68.5% year over year
Operating cash flow ¥14.79M
Free cash flow -¥19.76M
Total assets ¥3.19B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥4.43 billion, up 7.2% year over year. Operating income was ¥53.13 million, down 41.0% year over year. Operating margin was 1.2%. Net income moved into a loss of -¥7.95 million. ROE was -0.7%; equity ratio was 33.6%; free cash flow was -¥550.22 million.

Revenue ¥4.43B up 7.2% year over year
Operating income ¥53.13M down 41.0% year over year
Net income -¥7.95M down 244.0% year over year
Total assets¥3.18B
Total equity—
Operating cash flow-¥469.96M
Free cash flow-¥550.22M

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 87% / ROE Bottom 87%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 89%

Growth Weak

Revenue growth Bottom 56% / 3-year revenue CAGR Bottom 86%

Cash generation Weak

Operating cash flow margin Bottom 93% / Free cash flow margin Bottom 83%

Profitability Industry position history Deteriorating
2026 Bottom 14% 2025 Bottom 20% 2024 Bottom 23% 2023 Bottom 45% 2022 Bottom 44%
Financial strength Industry position history Broadly stable
2026 Bottom 12% 2025 Bottom 21% 2024 Bottom 21% 2023 Bottom 23% 2022 Bottom 21%
Growth Industry position history Broadly stable
2026 Bottom 30% 2025 Bottom 40% 2024 Bottom 8% 2023 Bottom 20% 2022 Bottom 21%
Cash generation Industry position history Deteriorating
2026 Bottom 13% 2025 Bottom 23% 2024 Bottom 25% 2023 Bottom 28% 2022 Bottom 31%
Profitability Operating margin 1.2% Industry median 8.9% Bottom 87% Comparison sample 344
Profitability ROE -0.7% Industry median 11.4% Bottom 87% Comparison sample 347
Financial strength Equity ratio 33.6% Industry median 66.2% Bottom 89% Comparison sample 347
Growth Revenue growth +7.2% Industry median +8.7% Bottom 56% Comparison sample 329
Growth 3-year revenue CAGR -0.1% Industry median +7.9% Bottom 86% Comparison sample 278
Cash generation Operating cash flow margin -10.6% Industry median 8.2% Bottom 93% Comparison sample 344
Cash generation Free cash flow margin -12.4% Industry median 4.1% Bottom 83% Comparison sample 344

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated Japanese GAAP 4426721000 53131000 39213000 -7948000 -7948000 -6681000 3184818000 2111664000 1073153000 1066077000 1073153000 -469956000 -80264000 420701000 -550220000 718136000 -4.4 592.62 1807000 0.3369589722 0.336 -0.0074062133 -0.00249559 0.0120023376 0.0088582497 -0.0017954599 -0.106163456 -0.1242951611 0.0724752603 -0.4098457164 -0.471871675 -2.440115963 0.2027635307 -0.0460904618 -13.054548717 0.0004234228 2.5770117442 -3.8376943096 -0.1523838525 -2.4379084967 0.0 -0.0253164557 77
FY2025 Consolidated Japanese GAAP 4127574000 90029000 74249000 5519000 5519000 6562000 2647917000 1522912000 1125005000 1119196000 1125005000 -33438000 -80298000 -266771000 -113736000 847242000 3.06 318.3 973.998 1760014386.000 621.32 1807000 0.4248641479 0.423 0.004905756 0.0020842798 0.0218116017 0.0179885327 0.001337105 -0.0081011267 -0.0275551692 0.1288782529 0.4598271473 0.5010411402 -0.7567543744 0.0050954776 -0.0331785853 -4.8527480124 -1.6390376968 -3.2171423347 -4.2297222733 -0.3102471899 -0.7563694268 0.0 0.1791044776 79
FY2024 Consolidated Japanese GAAP 3656350000 61671000 49465000 22689000 22689000 23359000 2634493000 1470880000 1163612000 1158847000 1163612000 8679000 -30427000 120322000 -21748000 1228327000 12.56 81.36 1021.8816 1846540051.2000 642.69 1807000 0.4416834662 0.44 0.0194987676 0.0086122833 0.0168668207 0.0135285189 0.0062053687 0.0023736787 -0.0059480083 -0.1772356414 -0.7402352882 -0.7639341602 -0.8024329078 0.0502783474 -0.0108620441 -0.1392442725 -0.161247233 16.1398860399 -0.3492152119 0.0893373573 -0.8023914412 0.0 -0.1298701299 67
FY2023 Consolidated Japanese GAAP 4443982000 237411000 209539000 114842000 114842000 115514000 2508376000 1331986000 1176390000 1172294000 1176390000 10083000 -26202000 7020000 -16119000 1127591000 63.56 21.64 1375.4384 2485417188.8000 649.76 1807000 0.4689847136 0.468 0.0976223871 0.0457834073 0.0534230337 0.0471511811 0.0258421389 0.0022689111 -0.0036271524 0.0374586176 0.1038624095 0.1084901418 -0.0727556054 0.0586312785 0.0740021528 -0.8207307316 -1.4410285075 -0.9506072077 -1.3541781108 -0.0069590918 -0.073874399 0.0 -0.049382716 77
FY2022 Consolidated Japanese GAAP 4283527000 215073000 189031000 123853000 123853000 124673000 2369452000 1274119000 1095333000 1091909000 1095333000 56245000 -10734000 142126000 45511000 1135493000 68.63 19.79 1358.1877 2454245173.9000 604.9 1807000 0.4622727112 0.461 0.1130733759 0.052270736 0.0502093252 0.0441297557 0.02891379 0.0131305347 0.0106246558 0.0028578987 1.4535467385 1.1583316207 3.5743712326 0.150395886 0.1160525149 -0.846239434 -1.8708210752 3.8309132557 -0.8742987983 0.1980503997 3.5570044709 0.0079767948 -0.0357142857 81
FY2021 Consolidated Japanese GAAP 4271320000 87658000 87582000 -48110000 -48110000 -48072000 2059684000 1078249000 981435000 978830000 981435000 365796000 -3739000 -50205000 362057000 947784000 -26.84 546.18 1792700 0.4764978511 0.475 -0.0490200574 -0.023357952 0.0205224614 0.0205046683 -0.011263497 0.0856400363 0.0847646629 -0.2436225834 0.2060980476 0.8325661199 -1.7787940105 -0.0717005045 -0.0629878109 2.2496712981 -0.1680724774 0.6779934964 2.3105986485 0.4907467701 -1.7788740569 0.0000557849 -0.0967741935 84
FY2020 Consolidated Japanese GAAP 5647075000 72679000 47792000 61775000 61775000 61443000 2218771000 1171362000 1047409000 1044843000 1047409000 112564000 -3201000 -155913000 109363000 635778000 34.46 30.23 1041.7258 1867397669.0800 583.01 1792600 0.472067194 0.471 0.0589788707 0.02784199 0.0128702027 0.0084631424 0.0109392916 0.0199331512 0.0193663091 0.2314319988 -0.4632512592 -0.6118573865 -0.3961742224 -0.0583485234 0.062182902 1.6628313008 -1.4458838278 -1.9017263815 1.6724072207 -0.0688977964 -0.3963916623 -0.1308411215 93
FY2019 Consolidated Japanese GAAP 4585779000 135406000 123130000 102306000 102306000 101478000 2356255000 1370163000 986091000 983192000 986091000 -169823000 7179000 172905000 -162644000 682823000 57.09 18.25 1041.8925 548.78 0.4184992711 0.417 0.1037490455 0.0434188999 0.0295273715 0.0268503999 0.0223094048 -0.0370325304 -0.0354670384 0.4743373843 -0.1802617719 -0.2034493689 -0.2679617903 0.341467997 0.1183809244 -2.257314834 1.071678182 3.2094226788 -5.6586846929 0.0147405871 -0.2903666874 0.6212121212 107
FY2018 Consolidated Japanese GAAP 3110400000 165182000 154579000 139755000 139755000 140070000 1756475000 874762000 881713000 880385000 881713000 135068000 -100156000 -78258000 34912000 672904000 80.45 44.13 3550.2585 492.16 0.5019786789 0.502 0.1585039576 0.0795656073 0.0531063529 0.0496974666 0.0449315201 0.0434246399 0.0112242798 0.9609450161 0.7769530326 0.7291296129 1.3973342939 0.0844319292 0.2357488735 4.9587947236 -1.4251500565 -1.458273554 -0.8648105481 -0.0597710432 1.3434314011 0.0 66
FY2017 Consolidated Japanese GAAP 1586174000 92958000 89397000 58296000 58296000 59230000 1619719000 906214000 713505000 712492000 713505000 22667000 235578000 170767000 258245000 715681000 34.33 44.86 1540.0438 411.23 0.4405115949 0.441 0.0817037021 0.0359914281 0.0586051719 0.0563601471 0.0367525883 0.0142903616 0.162810007 0.5901414028 -0.2850869435 -0.311589404 -0.3817240794 2.2045785941 2.2844089486 -0.6411916483 26.0127278982 2.6589145028 2.5920243692 1.5939023374 -0.5049747657 0.1 66

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp