VALUE GOLF Inc. (3931) AI Stock Analysis

• Market Cap: ¥3.31B
• Dividend Yield: 16.36%
• Average Volume (3M): 5.29K
• Price to Earnings (P/E): 1132.5
• Beta (1Y): 0.51
• Revenue Growth: 13.75%
• EPS Growth: -91.12%
• Country: JP
• Employees: 79
• Sector: Communication Services
• Sector Strength: 84
• Industry: Publishing
• EPS (TTM): 19.13
• Shares Outstanding: 1,807,000
• 10 Day Avg. Volume: 8,900
• 30 Day Avg. Volume: 5,290
• PEG Ratio: -2.93
• Price to Book (P/B): 2.11
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 5.26K
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0

• Rating: 60 Neutral
• Price Target: ¥1,789.00 ▼(-2.45%Downside)

VALUE GOLF Inc.'s stock is supported by strong technical indicators, showing positive momentum and bullish signals. However, the financial performance is mixed, with concerns over profitability and cash flow. The extremely high P/E ratio suggests overvaluation, which offsets the positive technical trends.

VALUE GOLF Inc. Business Overview & Revenue Model

Company Description

VALUE GOLF Inc. (3931) is a company that specializes in the retail and distribution of golf products and accessories. The company focuses on providing high-quality golf equipment, including clubs, balls, and other related items, catering to both amateur and professional golfers. VALUE GOLF Inc. operates mainly through its online platform, making it convenient for customers to purchase golf products from the comfort of their homes.

How the Company Makes Money

VALUE GOLF Inc. generates revenue primarily through the sale of golf equipment and accessories via its e-commerce platform. The company's key revenue streams include direct sales to customers and partnerships with various golf brands, allowing them to offer a wide range of products. Additionally, VALUE GOLF Inc. may engage in affiliate marketing and collaborations with golf courses or events to further enhance its market presence and attract more customers, contributing to its earnings.

VALUE GOLF Inc. Financial Statement Overview

Summary

VALUE GOLF Inc. has strong revenue growth and gross margins, but declining net income and negative free cash flow indicate profitability and cash management issues. The balance sheet is stable, but low ROE suggests capital inefficiencies.

Income Statement

VALUE GOLF Inc. has shown a mixed performance in its income statement. The gross profit margin for the latest year is approximately 35.6%, which remains strong. However, the net profit margin has significantly declined to 0.05% due to a sharp drop in net income, indicating challenges in controlling costs or revenue generation. Revenue growth is healthy at 12.9% year-over-year, driven by the company's efforts to expand its top line. Despite an increase in EBIT margin to 2.18%, overall profitability remains a concern.

Balance Sheet

The balance sheet shows a solid equity position with a debt-to-equity ratio of 0.84, reflecting manageable leverage. The equity ratio stands at 42.4%, indicating a stable capital structure. However, the return on equity has decreased to 0.18%, highlighting inefficiencies in using shareholders' funds to generate profit. The company maintains a robust asset base, supporting its operations and future growth potential.

Cash Flow

The cash flow statement indicates challenges with free cash flow, which is negative and has declined from the previous year, suggesting potential liquidity issues. The operating cash flow to net income ratio is negative, indicating that the company is not generating sufficient cash from its operations to cover net income. This raises concerns about the sustainability of operations without external financing.

Breakdown	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	4.13B	3.66B	4.44B	4.28B	4.47B
Gross Profit	1.47B	1.30B	1.48B	1.51B	1.34B
EBITDA	133.00M	71.85M	181.94M	224.00M	115.44M
Net Income	2.00M	22.69M	114.84M	123.85M	-32.16M
Balance Sheet
Total Assets	2.64B	2.63B	2.51B	2.37B	2.08B
Cash, Cash Equivalents and Short-Term Investments	885.00M	1.26B	1.16B	1.17B	978.71M
Total Debt	943.00M	988.45M	832.21M	789.09M	636.33M
Total Liabilities	1.52B	1.47B	1.33B	1.27B	1.08B
Stockholders Equity	1.12B	1.16B	1.18B	1.10B	1.00B
Cash Flow
Free Cash Flow	-41.00M	-21.63M	473.00K	40.31M	360.84M
Operating Cash Flow	-33.00M	8.68M	10.08M	56.24M	365.80M
Investing Cash Flow	-80.00M	-30.43M	-26.20M	-10.73M	-3.74M
Financing Cash Flow	-266.00M	120.32M	7.02M	142.13M	-50.20M

VALUE GOLF Inc. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1834.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Negative
• RSI: Negative
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3931, the sentiment is Positive. The current price of 1834 is above the 20-day moving average (MA) of 1678.55, above the 50-day MA of 1655.46, and above the 200-day MA of 1192.14, indicating a bullish trend. The MACD of 34.81 indicates Negative momentum. The RSI at 78.84 is Negative, neither overbought nor oversold. The STOCH value of 99.22 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3931.

VALUE GOLF Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2481	72 Outperform	¥3.96B	9.73		2.65%	-0.71%	-12.08%
2376	71 Outperform	¥4.57B	16.63		1.84%	7.15%	-27.20%
Sector *	61 Neutral	$41.24B	-0.79	-14.21%	3.80%	2.39%	-73.52%
3931	60 Neutral	¥3.31B	1,132.52		16.36%	13.75%	-91.12%
2341	58 Neutral	¥3.54B	147.74		3.33%	-3.65%	-1677.10%
4833	52 Neutral	¥2.90B	―		―	13.28%	41.92%
3137	39 Underperform	¥2.54B	―		―	-6.90%	-376.30%