Value GolfVALUE GOLF Inc.3931東証グロース情報・通信業FY ending Jan 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +7.2% from the prior year, operating profit -41.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 2.9% | 1.81× | 5.2% | 2.17× | 11.3% |
| 2023 | 2.6% | 1.82× | 4.7% | 2.15× | 10.1% |
| 2024 | 0.6% | 1.42× | 0.9% | 2.21× | 1.9% |
| 2025 | 0.1% | 1.56× | 0.2% | 2.32× | 0.5% |
| 2026 | — | —× | -0.3% | —× | — |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
| Item | FY ending Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Revenue | 4,284 | 4,444 | 3,656 | 4,128 | 4,427 |
| Cost of revenue | 2,777 | 2,960 | 2,357 | 2,658 | 2,875 |
| Gross profit | 1,506 | 1,484 | 1,299 | 1,470 | 1,552 |
| SG&A | 1,291 | 1,246 | 1,237 | 1,380 | 1,498 |
| Operating income | 215 | 237 | 62 | 90 | 53 |
| Pretax income | 189 | 163 | 49 | 40 | -9 |
| Income tax | 65 | 48 | 27 | 35 | -1 |
| Net income attributable to owners | 124 | 115 | 23 | 6 | -8 |
| Operating margin | 5.0% | 5.3% | 1.7% | 2.2% | 1.2% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.14B | ¥1.13B | ¥1.23B | ¥847.2M | ¥718.1M |
| Total assets | ¥2.37B | ¥2.51B | ¥2.63B | ¥2.65B | ¥3.18B |
| Net assets | ¥1.1B | ¥1.18B | ¥1.16B | ¥1.13B | ¥1.07B |
| Share capital | ¥382.3M | ¥382.3M | ¥382.3M | ¥382.3M | ¥382.3M |
| Property, plant and equipment | ¥40M | ¥35.6M | ¥52.2M | ¥30.5M | ¥42.8M |
| Intangible assets excluding goodwill | ¥15.3M | ¥17M | ¥21.1M | ¥161.5M | ¥132.3M |
| Goodwill | — | — | — | ¥123M | ¥92.8M |
| Investment securities | ¥4.4M | ¥5.4M | ¥6.4M | ¥68M | ¥22.4M |
| Current assets | ¥2.16B | ¥2.3B | ¥2.4B | ¥2.19B | ¥2.73B |
| Current liabilities | ¥1.06B | ¥1.17B | ¥1.32B | ¥1.33B | ¥1.95B |
| Short-term borrowings | ¥550M | ¥650M | ¥850M | ¥750M | ¥1.25B |
| Long-term borrowings | ¥182.2M | ¥138.4M | ¥123.4M | ¥164.2M | ¥129.3M |
| Total liabilities | ¥1.27B | ¥1.33B | ¥1.47B | ¥1.52B | ¥2.11B |
| Equity attributable to owners of parent | ¥1.09B | ¥1.17B | ¥1.16B | ¥1.12B | ¥1.07B |
| Retained earnings | ¥335.1M | ¥415.5M | ¥402M | ¥362.4M | ¥309.3M |
| Treasury stock | -¥338K | -¥338K | -¥338K | -¥338K | -¥338K |
EDINET (FSA Japan)
有価証券報告書－第22期(2025/02/01－2026/01/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2024/02/01－2025/01/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/02/01－2024/01/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/02/01－2023/01/31)
EDINET (FSA Japan)
訂正有価証券報告書－第18期(令和3年2月1日－令和4年1月31日)
EDINET (FSA Japan)
有価証券報告書－第18期(令和3年2月1日－令和4年1月31日)
EDINET (FSA Japan)
有価証券報告書－第17期(令和2年2月1日－令和3年1月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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