VALUE GOLF Inc. FY2026 Q3 Earnings Report | IR Tracker

VALUE GOLF Inc. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥3.40B
Operating Income: ¥64M
Net Income: ¥43M
EPS: ¥20.19

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥3.40B	¥3.11B	+9.5%
Cost of Sales	¥1.96B	-	-
Gross Profit	¥1.15B	-	-
SG&A Expenses	¥1.04B	-	-
Operating Income	¥64M	¥104M	-38.5%
Non-operating Income	¥1M	-	-
Non-operating Expenses	¥14M	-	-
Ordinary Income	¥56M	¥91M	-38.5%
Profit Before Tax	¥92M	-	-
Income Tax Expense	¥49M	-	-
Net Income	¥43M	-	-
Net Income Attributable to Owners	¥36M	¥43M	-16.3%
Total Comprehensive Income	¥36M	¥43M	-16.3%
Interest Expense	¥8M	-	-
Basic EPS	¥20.19	¥29.07	-30.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.19B	-	-
Cash and Deposits	¥886M	-	-
Accounts Receivable	¥320M	-	-
Non-current Assets	¥454M	-	-
Property, Plant & Equipment	¥31M	-	-

Profitability Ratios

Item	Value
Net Profit Margin	1.1%
Gross Profit Margin	33.6%
Current Ratio	165.0%
Quick Ratio	165.0%
Debt-to-Equity Ratio	1.36x
Interest Coverage Ratio	8.02x
Effective Tax Rate	52.9%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+9.5%
Operating Income YoY Change	-38.1%
Ordinary Income YoY Change	-38.7%
Net Income Attributable to Owners YoY Change	-15.7%
Total Comprehensive Income YoY Change	-14.7%

Item	Value
Shares Outstanding (incl. Treasury)	1.81M shares
Treasury Stock	191 shares
Average Shares Outstanding	1.81M shares
Book Value Per Share	¥617.66

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥25.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥4.50B
Operating Income Forecast	¥180M
Ordinary Income Forecast	¥160M
Net Income Attributable to Owners Forecast	¥120M
Basic EPS Forecast	¥60.80
Dividend Per Share Forecast	¥25.00

Disclaimer

This data was automatically extracted from XBRL files. Please refer to the original disclosure documents for accuracy.