Value Golf Inc

Value Golf Inc maintains a capital structure with a debt-to-equity ratio of 0.97, indicating a balanced approach to financing. The company's liquidity position is characterized by a current ratio of 1.71, suggesting it has sufficient short-term assets to cover its short-term liabilities. However, the company's net cash position is negative after subtracting total debt, signaling potential liquidity constraints.

In terms of profitability, Value Golf Inc reports a return on equity (ROE) of 0.97% and a return on assets (ROA) of 0.4%, which are relatively low compared to industry benchmarks. The company's operating income margin is 3.1%, and its net income margin is 0.11%, indicating that it is generating modest profits relative to its revenue.

The company's revenue is concentrated in a single business segment, with no disclosed geographic diversification. This lack of diversification may expose the company to higher operational and market risks. The absence of detailed segment reporting limits the ability to assess the performance of different parts of the business.

Value Golf Inc's growth trajectory is uncertain, with the company's revenue and earnings showing mixed signals. The most recent actual revenue was 4,426,720,000 JPY, and the last actual EPS was -10.78 JPY, indicating a loss. The company's future performance will depend on its ability to improve profitability and manage its debt obligations.

The company faces several risk factors, including liquidity constraints and the potential for dilution. The risk assessment indicates a medium liquidity risk and a low dilution risk. The company's high price-to-earnings ratio of 290.94 and a price-to-book ratio of 2.83 suggest that the stock is currently overvalued relative to its earnings and book value.

Recent events, such as the company's financial performance and market conditions, have impacted its valuation and risk profile. The company's recent financial results show a loss, which may affect investor sentiment and stock performance. The company's ability to navigate these challenges will be crucial for its future success.

Revenue grew 7.2% year-over-year to JPY 4.4 billion, demonstrating top-line resilience despite margin compression.

Gross profit expanded to JPY 1.55 billion, indicating maintained pricing power or cost control in core operations.

The company maintains a low dilution risk profile, protecting existing shareholder equity value from immediate erosion.

Free cash flow turned negative at JPY -33.4 million, raising concerns about liquidity and self-funding capabilities.

Long-term debt surged to JPY 1.41 billion, increasing financial leverage and potential interest burden significantly.

The company faces high credit risk and medium liquidity risk, threatening financial stability and solvency.

Revenue ¥1.02B, +0,3% YoY; Operating income −22,9% YoY.

• ▍Revenue ¥1.02B, +0,3% YoY
• ▍Operating income −22,9% YoY
• ▍Net income −17,7% YoY
• ▍Net margin -4.4%

Revenue ¥1.06B, +2,3% YoY; Operating income −68,6% YoY.

• ▍Revenue ¥1.06B, +2,3% YoY
• ▍Operating income −68,6% YoY
• ▍Net income −75,1% YoY
• ▍Net margin 0.6%

Revenue ¥1.15B, +7,3% YoY; Operating income +4,2% YoY.

• ▍Revenue ¥1.15B, +7,3% YoY
• ▍Operating income +4,2% YoY
• ▍Net income +214,6% YoY
• ▍Net margin 1.9%

Revenue ¥1.20B, +19,2% YoY; Operating income −42,2% YoY.

• ▍Revenue ¥1.20B, +19,2% YoY
• ▍Operating income −42,2% YoY
• ▍Net income −23,5% YoY
• ▍Net margin 0.7%

Revenue ¥1.02B; Operating income -¥48.0M.

• ▍Revenue ¥1.02B
• ▍Operating income -¥48.0M
• ▍Net margin -3.7%

Revenue ¥1.03B; Operating income ¥41.9M.

• ▍Revenue ¥1.03B
• ▍Operating income ¥41.9M
• ▍Net margin 2.5%

Revenue ¥1.07B; Operating income ¥31.0M.

• ▍Revenue ¥1.07B
• ▍Operating income ¥31.0M
• ▍Net margin 0.6%

Revenue ¥1.01B; Operating income ¥31.3M.

• ▍Revenue ¥1.01B
• ▍Operating income ¥31.3M
• ▍Net margin 1.1%

Revenue ¥4.43B, +7,2% YoY; Operating income −91,9% YoY.

• ▍Revenue ¥4.43B, +7,2% YoY
• ▍Operating income −91,9% YoY
• ▍Net income −244,0% YoY
• ▍Free cash flow −52,0% YoY
• ▍Net margin -0.2%

Revenue ¥4.13B, +12,9% YoY; Operating income −8,9% YoY.

• ▍Revenue ¥4.13B, +12,9% YoY
• ▍Operating income −8,9% YoY
• ▍Net income −75,7% YoY
• ▍Free cash flow +24,5% YoY
• ▍Net margin 0.1%

Revenue ¥3.66B, −17,7% YoY; Operating income −67,7% YoY.

• ▍Revenue ¥3.66B, −17,7% YoY
• ▍Operating income −67,7% YoY
• ▍Net income −80,2% YoY
• ▍Free cash flow −136,1% YoY
• ▍Net margin 0.6%

Revenue ¥4.44B, +3,8% YoY; Operating income −11,2% YoY.

• ▍Revenue ¥4.44B, +3,8% YoY
• ▍Operating income −11,2% YoY
• ▍Net income −7,3% YoY
• ▍Free cash flow −32,3% YoY
• ▍Net margin 2.6%