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STOCKS

VALUE GOLF Inc. (JP:3931)

:3931

3931

VALUE GOLF Inc.

RESEARCH TOOLSreports

VALUE GOLF Inc. (3931) Ratios

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VALUE GOLF Inc. Ratios

JP:3931's free cash flow for Q2 2025 was ¥0.35. For the 2025 fiscal year, JP:3931's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.

Ratios	TTM	Jan 26	Jan 25	Jan 24	Jan 23
Liquidity Ratios
Current Ratio	1.40	1.40	1.65	1.82	1.97
Quick Ratio	0.76	0.76	1.13	1.28	1.30
Cash Ratio	0.39	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	¥ 624.90M	¥ 624.90M	¥ 670.93M	¥ 926.74M	¥ 965.71M
Leverage Ratios
Debt-to-Assets Ratio	0.44	0.44	0.36	0.38	0.33
Debt-to-Equity Ratio	1.33	1.33	0.84	0.85	0.71
Debt-to-Capital Ratio	0.57	0.57	0.46	0.46	0.41
Long-Term Debt-to-Capital Ratio	0.11	0.11	0.13	0.10	0.11
Financial Leverage Ratio	2.99	2.99	2.35	2.26	2.13
Debt Service Coverage Ratio	0.07	0.07	0.13	0.05	0.19
Interest Coverage Ratio	2.90	2.90	8.40	7.78	31.96
Debt to Market Cap	0.46	0.50	0.54	0.54	0.33
Interest Debt Per Share	789.95	790.04	527.97	551.45	464.71
Net Debt to EBITDA	6.51	6.51	0.43	-3.79	-1.80
Profitability Margins
Gross Profit Margin	35.05%	35.05%	35.61%	35.53%	33.39%
EBIT Margin	1.20%	1.20%	2.18%	1.57%	3.84%
EBITDA Margin	2.26%	2.26%	3.26%	1.97%	4.09%
Operating Profit Margin	1.20%	1.20%	2.18%	1.69%	5.34%
Pretax Profit Margin	-0.20%	-0.20%	0.98%	1.35%	3.67%
Net Profit Margin	-0.44%	-0.44%	0.13%	0.62%	2.58%
Continuous Operations Profit Margin	-0.44%	-0.44%	0.13%	0.62%	2.58%
Net Income Per EBT	214.72%	214.72%	13.66%	45.87%	70.45%
EBT Per EBIT	-17.07%	-17.07%	44.87%	80.21%	68.67%
Return on Assets (ROA)	-0.61%	-0.61%	0.21%	0.86%	4.58%
Return on Equity (ROE)	-1.78%	-1.83%	0.49%	1.95%	9.76%
Return on Capital Employed (ROCE)	4.34%	4.34%	6.83%	4.68%	17.69%
Return on Invested Capital (ROIC)	2.12%	2.12%	0.59%	1.30%	8.21%
Return on Tangible Assets	-0.64%	-0.64%	0.22%	0.87%	4.61%
Earnings Yield	-0.63%	-0.69%	0.31%	1.23%	4.62%
Efficiency Ratios
Receivables Turnover	11.88	11.88	12.94	14.46	18.46
Payables Turnover	11.73	11.73	13.99	12.21	16.23
Inventory Turnover	2.29	2.29	3.85	3.31	3.78
Fixed Asset Turnover	103.43	103.43	135.24	21.10	28.37
Asset Turnover	1.40	1.40	1.56	1.39	1.77
Working Capital Turnover Ratio	5.33	5.36	4.24	3.30	3.99
Cash Conversion Cycle	159.23	159.23	96.90	105.68	93.97
Days of Sales Outstanding	30.73	30.73	28.21	25.25	19.77
Days of Inventory Outstanding	159.61	159.61	94.79	110.32	96.69
Days of Payables Outstanding	31.11	31.11	26.09	29.89	22.49
Operating Cycle	190.34	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	-158.85	-144.54	318.87	81.39	21.65
Price-to-Sales (P/S) Ratio	0.70	0.64	0.43	0.51	0.56
Price-to-Book (P/B) Ratio	2.91	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	0.11	0.32	-4.21	-1.01	-2.93
Price-to-Fair Value	2.91	2.65	1.56	1.59	2.11
Enterprise Value Multiple	37.38	34.60	13.49	21.90	11.86
Enterprise Value	3.75B	3.47B	1.82B	1.57B	2.16B
EV to EBITDA	37.38	34.60	13.49	21.90	11.86
EV to Sales	0.85	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	514.30	514.36	533.24	632.33	641.69
Shareholders’ Equity Per Share	587.51	587.57	622.65	644.01	651.09
Tax and Other Ratios
Effective Tax Rate	-1.15	-1.15	0.86	0.54	0.30
Revenue Per Share	2.45K	2.45K	2.28K	2.02K	2.46K
Net Income Per Share	-10.78	-10.78	3.05	12.56	63.56
Tax Burden	2.15	2.15	0.14	0.46	0.70
Interest Burden	-0.17	-0.17	0.45	0.86	0.96
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.00	0.02	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

Currency in JPY