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VALUE GOLF Inc. (3931) Ratios

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VALUE GOLF Inc. Ratios

JP:3931's free cash flow for Q2 2026 was ¥0.38. For the 2026 fiscal year, JP:3931's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.

Ratios	TTM	Jan 26	Jan 25	Jan 24	Jan 23
Liquidity Ratios
Current Ratio	1.35	1.40	1.65	1.82	1.97
Quick Ratio	0.69	0.76	1.13	1.28	1.30
Cash Ratio	0.35	0.39	0.67	0.96	0.99
Solvency Ratio	<0.01	0.01	0.03	0.03	0.09
Operating Cash Flow Ratio	0.00	-0.24	-0.03	<0.01	<0.01
Short-Term Operating Cash Flow Coverage	0.00	-0.37	-0.04	0.01	0.01
Net Current Asset Value	¥ 567.82M	¥ 624.90M	¥ 670.93M	¥ 926.74M	¥ 965.71M
Leverage Ratios
Debt-to-Assets Ratio	0.46	0.44	0.36	0.38	0.33
Debt-to-Equity Ratio	1.42	1.33	0.84	0.85	0.71
Debt-to-Capital Ratio	0.59	0.57	0.46	0.46	0.41
Long-Term Debt-to-Capital Ratio	0.10	0.11	0.13	0.10	0.11
Financial Leverage Ratio	3.09	2.99	2.35	2.26	2.13
Debt Service Coverage Ratio	0.02	0.04	0.08	0.05	0.19
Interest Coverage Ratio	1.19	2.90	8.40	7.78	31.96
Debt to Market Cap	0.55	0.50	0.54	0.54	0.33
Interest Debt Per Share	822.95	790.04	527.97	551.45	464.71
Net Debt to EBITDA	24.23	11.59	0.60	-3.79	-1.80
Profitability Margins
Gross Profit Margin	35.59%	35.05%	35.61%	35.53%	33.39%
EBIT Margin	-0.42%	0.21%	1.24%	1.57%	3.84%
EBITDA Margin	0.73%	1.27%	2.32%	1.97%	4.09%
Operating Profit Margin	0.67%	1.20%	2.18%	1.69%	5.34%
Pretax Profit Margin	-0.73%	-0.20%	0.98%	1.35%	3.67%
Net Profit Margin	-0.93%	-0.44%	0.13%	0.62%	2.58%
Continuous Operations Profit Margin	-0.93%	-0.44%	0.13%	0.62%	2.58%
Net Income Per EBT	127.87%	214.72%	13.66%	45.87%	70.45%
EBT Per EBIT	-109.55%	-17.07%	44.87%	80.21%	68.67%
Return on Assets (ROA)	-1.26%	-0.61%	0.21%	0.86%	4.58%
Return on Equity (ROE)	-3.78%	-1.83%	0.49%	1.95%	9.76%
Return on Capital Employed (ROCE)	2.44%	4.34%	6.83%	4.68%	17.69%
Return on Invested Capital (ROIC)	1.13%	2.12%	0.59%	1.30%	8.21%
Return on Tangible Assets	-1.31%	-0.64%	0.22%	0.87%	4.61%
Earnings Yield	-1.50%	-0.69%	0.31%	1.23%	4.62%
Efficiency Ratios
Receivables Turnover	11.44	11.88	12.94	14.46	18.46
Payables Turnover	9.91	11.73	13.99	12.21	16.23
Inventory Turnover	2.08	2.29	3.85	3.31	3.78
Fixed Asset Turnover	64.56	103.43	135.24	21.10	28.37
Asset Turnover	1.35	1.40	1.56	1.39	1.77
Working Capital Turnover Ratio	5.81	5.36	4.24	3.30	3.99
Cash Conversion Cycle	170.87	159.23	96.90	105.68	93.97
Days of Sales Outstanding	31.90	30.73	28.21	25.25	19.77
Days of Inventory Outstanding	175.80	159.61	94.79	110.32	96.69
Days of Payables Outstanding	36.84	31.11	26.09	29.89	22.49
Operating Cycle	207.71	190.34	123.00	135.57	116.46
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	-260.80	-18.51	4.80	5.58
Free Cash Flow Per Share	0.00	-268.27	-23.97	-11.97	0.26
CapEx Per Share	0.00	7.47	5.47	16.77	5.32
Free Cash Flow to Operating Cash Flow	0.00	1.03	1.30	-2.49	0.05
Dividend Paid and CapEx Coverage Ratio	0.00	-8.02	-0.61	0.13	0.22
Capital Expenditure Coverage Ratio	0.00	-34.91	-3.39	0.29	1.05
Operating Cash Flow Coverage Ratio	0.00	-0.33	-0.04	<0.01	0.01
Operating Cash Flow to Sales Ratio	0.00	-0.11	>-0.01	<0.01	<0.01
Free Cash Flow Yield	0.00%	-17.22%	-2.46%	-1.17%	0.02%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-66.70	-144.53	319.34	81.39	21.65
Price-to-Sales (P/S) Ratio	0.62	0.64	0.43	0.51	0.56
Price-to-Book (P/B) Ratio	2.59	2.65	1.56	1.59	2.11
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	-5.81	-40.63	-85.39	5.26K
Price-to-Operating Cash Flow Ratio	0.00	-5.97	-52.63	212.76	246.57
Price-to-Earnings Growth (PEG) Ratio	0.16	0.32	-4.22	-1.01	-2.93
Price-to-Fair Value	2.59	2.65	1.56	1.59	2.11
Enterprise Value Multiple	109.91	61.60	18.96	21.90	11.86
Enterprise Value	3.44B	3.47B	1.82B	1.57B	2.16B
EV to EBITDA	110.09	61.60	18.96	21.90	11.86
EV to Sales	0.80	0.78	0.44	0.43	0.49
EV to Free Cash Flow	0.00	-7.15	-41.96	-72.78	4.56K
EV to Operating Cash Flow	0.00	-7.36	-54.35	181.35	214.08
Tangible Book Value Per Share	497.23	514.36	533.24	632.33	641.69
Shareholders’ Equity Per Share	571.63	587.57	622.65	644.01	651.09
Tax and Other Ratios
Effective Tax Rate	-0.28	-1.15	0.86	0.54	0.30
Revenue Per Share	2.38K	2.45K	2.28K	2.02K	2.46K
Net Income Per Share	-22.22	-10.78	3.05	12.56	63.56
Tax Burden	1.28	2.15	0.14	0.46	0.70
Interest Burden	1.75	-0.98	0.79	0.86	0.96
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.35	0.34	0.33	0.02	0.02
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	24.20	-6.06	0.18	0.09

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