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VALUE GOLF Inc. (3931) AI Stock Analysis
VALUE GOLF Inc.
(TSE/TYO:3931)
The score is primarily constrained by weak financial quality—especially sustained negative operating/free cash flow and deteriorating profitability alongside rising leverage. Technicals reinforce the risk with a strong downtrend and very weak momentum. Valuation is mixed: a modest dividend yield helps slightly, but the negative P/E reflects ongoing losses.
VALUE GOLF Inc. (3931) vs. iShares MSCI Japan ETF (EWJ)
- Market Cap
- JPY 2.63B
- Dividend Yield
- 1.71%
- Average Volume (3M)
- 1,805
- Price to Earnings (P/E)
- -65.6
- Beta (1Y)
- 0.53
- Revenue Growth
- -2.16%
- EPS Growth
- -261.24%
- Country
- Japan
- Employees
- 77
- Sector
- Communication Services
- Sector Strength
- 60
- Industry
- Software - Application
VALUE GOLF Inc. Business Overview & Revenue Model
Company Description
VALUE GOLF Inc., together with its subsidiaries, operates golf, travel, and advertising media production business in Japan. It offers ASP services, advertising promotion, and support and e-commerce services. The company also provides travel planning...
How the Company Makes Money
null
VALUE GOLF Inc. Financial Statement Overview
Summary
Despite a sharp revenue rebound in 2026 (~+61% YoY), profitability has deteriorated to low single-digit operating margins and a small net loss. Balance-sheet risk has increased with higher leverage (debt-to-equity ~1.33), and cash flow is the key weakness with negative operating cash flow in 2025–2026 and negative free cash flow for three straight years (2024–2026).
Income Statement
44NeutralBalance Sheet
46NeutralCash Flow
26Negative| Breakdown | TTM | Jan 2026 | Jan 2025 | Jan 2024 | Jan 2023 | Jan 2022 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 4.30B | 4.43B | 4.13B | 3.66B | 4.44B | 4.28B |
| Gross Profit | 1.53B | 1.55B | 1.47B | 1.30B | 1.48B | 1.51B |
| EBITDA | 31.25M | 56.28M | 95.85M | 71.85M | 181.94M | 224.00M |
| Net Income | -40.15M | -19.48M | 5.52M | 22.69M | 114.84M | 123.85M |
Balance Sheet | ||||||
| Total Assets | 3.19B | 3.17B | 2.65B | 2.64B | 2.51B | 2.37B |
| Cash, Cash Equivalents and Short-Term Investments | 745.04M | 757.10M | 885.63M | 1.26B | 1.16B | 1.17B |
| Total Debt | 1.46B | 1.41B | 943.23M | 988.45M | 832.21M | 789.09M |
| Total Liabilities | 2.16B | 2.11B | 1.52B | 1.48B | 1.33B | 1.28B |
| Stockholders Equity | 1.03B | 1.06B | 1.13B | 1.16B | 1.18B | 1.10B |
Cash Flow | ||||||
| Free Cash Flow | 0 | -484.71M | -43.32M | -14.86M | 9.12M | 52.60M |
| Operating Cash Flow | 0 | -471.21M | -33.44M | 8.68M | 10.08M | 56.24M |
| Investing Cash Flow | 0 | -79.00M | -80.30M | -30.43M | -26.20M | -10.73M |
| Financing Cash Flow | 0 | 420.70M | -266.77M | 120.32M | 7.02M | 142.13M |
VALUE GOLF Inc. Technical Analysis
Price Trends
Market Momentum
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3931, the sentiment is Negative. The current price of 1458.00 is below the 20-day moving average (MA) of 1459.00, below the 50-day MA of 1485.82, and below the 200-day MA of 1657.09, indicating a bearish trend. The MACD of -10.55 indicates Negative momentum. The RSI at 43.11 is Neutral, neither overbought nor oversold. The STOCH value of 16.10 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3931.
VALUE GOLF Inc. Peers Comparison
Overall Rating
JP:248184Outperform
JP:947570Outperform
JP:784966Neutral
JP:367865Neutral
JP:946854Neutral- JP:393142Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| JP:2481 | 84Outperform | JPY 3.99B | 8.23 | ― | 3.10% | 7.82% | 20.13% |
| JP:9475 | 70Outperform | JPY 10.09B | 8.29 | ― | 0.90% | 10.53% | 1379.90% |
| JP:7849 | 66Neutral | JPY 11.25B | 9.66 | ― | 4.42% | 2.17% | -22.98% |
| JP:3678 | 65Neutral | JPY 19.24B | 18.65 | ― | 3.26% | 7.90% | -53.96% |
| Sector * | 60Neutral | $48.67B | 4.58 | -11.27% | 4.14% | 2.83% | -41.78% |
| JP:9468 | 54Neutral | JPY 498.81B | -86.58 | ― | 0.83% | 3.40% | -185.38% |
| JP:3931 | 42Neutral | JPY 2.63B | -65.62 | ― | 1.71% | -2.16% | -261.24% |
* Communication Services Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| JP:3931 | VALUE GOLF Inc. | 1458.00 | -28.92 | -1.95% | |
| JP:2481 | Townnews-Sha Co., Ltd. | 710.00 | 47.57 | 7.18% | |
| JP:3678 | MEDIA DO Co., Ltd. | 1228.00 | -513.22 | -29.47% | |
| JP:7849 | Starts Publishing Corporation | 2944.00 | -898.98 | -23.39% | |
| JP:9468 | Kadokawa Corporation | 3606.00 | 166.19 | 4.83% | |
| JP:9475 | Shobunsha Holdings, Inc. | 555.00 | 133.00 | 31.52% |
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.
Date of analysis: Aug 06, 2026