Information & Communication · Fiscal year end 1月末日

VALUE GOLF Inc.

3931

株式会社バリューゴルフ

FIGI BBG00B6FVVT13931.T3931 JPCorp. no. 1010401055616

Latest half-year results

First half · fiscal year to 2027-01 · filed 2026-09-14

For the first half of the fiscal year to 2027-01: Revenue ¥2.2 billion (-5.2% YoY), Ordinary income ¥0 billion (-68.5% YoY), Net income ¥0 billion (-68.5% YoY).

	This period	Year on year
Revenue	¥2.2bn	-5.2%
Ordinary profit	¥15m	-68.5%
Net profit to owners	¥10m	-68.5%

From the securities report on EDINET, which states no forecast. History via /v1/companies/3931/earnings-releases.

Financials

Japan GAAP · consolidated · fiscal year to 2026-01-31

Revenue: ¥4.4bn
Net income: −¥8m
ROE: —
Equity ratio: 33.6%
Dividend / share: ¥25
Employees: 77

Revenue · ¥bn

Net income · ¥m

Fiscal year	Revenue	Net income	Total assets	Net assets	ROE	EPS	Operating CF
2026-01-31	¥4,427m	−¥8m	¥3,185m	¥1,073m	—	¥-4.4	−¥470m
2025-01-31	¥4,128m	¥6m	¥2,648m	¥1,125m	0.5%	¥3.06	−¥33m
2024-01-31	¥3,656m	¥23m	¥2,634m	¥1,164m	1.9%	¥12.56	¥9m
2023-01-31	¥4,444m	¥115m	¥2,508m	¥1,176m	10.1%	¥63.56	¥10m
2022-01-31	¥4,284m	¥124m	¥2,369m	¥1,095m	12.0%	¥68.63	¥56m

Indicators

Computed by us from filings · fiscal year to 2026-01-31

Metric	Value	Percentile among listed companies
ROE, %	—	—
Ordinary margin	0.0089	11.9
Equity ratio, %	33.6	17.8
Revenue growth	0.0725	60.1
Net income growth	-2.4401	4
Operating cash flow / assets	-0.1476	3.4

Policy-uncertainty measure0.48 Share of the report's text discussing policy-related uncertainty, by policy area. Proprietary text method.

Trade & tariffs 1

Ownership activity 0 filer(s) stated they may make proposals in 365 days; 0 new 5% holder(s) in 180 days; net stake change 0.00pt in 90 days; 0.0% held by other listed companies.

Results wording balance: +1.00. Proprietary text method; it describes the wording only and does not interpret context.

Interest example: if all ¥1.4bn of reported debt repriced by 50 basis points, a year's interest would rise by ¥7m. Our arithmetic only, not a forecast: fixed-rate debt and hedges are ignored.

Via /v1/companies/3931/indicators. Descriptive figures, not a rating and not investment advice.

From other filings

As the company states them

Internal control, 2026-04-23: see filing 上記の結果、当連結会計年度の末日時点における当社グループの財務報告に係る内部統制は有効であると判断しました。 Filing

Auditor change, 2026-03-19: see filing 当社の会計監査人であるあかり監査法人は、2026年4月24日開催予定の第22回定時株主総会の終結の時をもって任期満了となります。同監査法人につきましては、会計監査が適正かつ妥当に行われることを確保する体制を十分に備えておりますが、当社の事業規模に適した監査対応と監査費用の相当性を考慮し、複数の監査法人を対象に比較検討した結果、上記3.の理由により、新たに監査法人アヴァンティアを会計監査人として… Filing

Segments, votes and tender offers

Stated in EDINET filings

Segments: Golf Business, Travel Business, Other. /v1/companies/3931/segments

Latest voting result: 2026-04-24 · 剰余金の処分の件 · passed. /v1/companies/3931/voting

Ownership changes

All companies →

2026-07-23

Below 5%−1.42pt

SBI SECURITIES Co.,Ltd. cut holdings in VALUE GOLF Inc. (3931) to 4.22% from 5.64%, below the 5% threshold.

S100YR06Filer profile Original filing (PDF, Japanese)
2025-03-27

Decrease−3.39pt

GENERALASAHI Co.,Ltd. reduced holdings in VALUE GOLF Inc. (3931) to 11.79% from 15.18%.

S100VFYIFiler profile Original filing (PDF, Japanese)
2025-03-27

Amendment−3.39pt

GENERALASAHI Co.,Ltd. filed a correction to a 5% report on VALUE GOLF Inc. (3931).

S100VHQUFiler profile Original filing (PDF, Japanese)
2023-02-06

Increase+0.08pt

SBI SECURITIES Co.,Ltd. raised holdings in VALUE GOLF Inc. (3931) to 5.64% from 5.56%.

S100Q2MBFiler profile Original filing (PDF, Japanese)
2022-02-04

Decrease−0.11pt

SBI SECURITIES Co.,Ltd. reduced holdings in VALUE GOLF Inc. (3931) to 5.56% from 5.67%.

S100NB9MFiler profile Original filing (PDF, Japanese)

Trades by 5% holders

From the 60-day trade tables in 5% reports

Holder	Period	Net shares	Net % of shares	Avg. filed price	Range
株式会社ゼネラルアサヒ	2025-03-26 – 2025-03-26	-59,000	−3.27pt	¥1,361	¥1,361–1,361

Net shares and the average are our calculations. Prices are filed prices as stated by the filer, mostly for off-market trades; they are not market prices. Stock lending, custody transfers and option exercises are excluded from net shares. Every row via /v1/companies/3931/trades.

5% filings

Large shareholding reports on 3931

Filed	Filer	Stake	Change	Stated purpose
2026-07-23	SBI SECURITIES Co., Ltd.	4.22%	−1.42pt	—
2025-03-27	GENERALASAHI Co.,Ltd.	11.79%	−3.39pt	—
2025-03-27	GENERALASAHI Co.,Ltd.	11.79%	−3.39pt	—
2023-03-22	SBI SECURITIES Co., Ltd.	5.64%	0.00pt	—
2023-02-06	SBI SECURITIES Co., Ltd.	5.64%	+0.08pt	—
2022-04-21	SBI SECURITIES Co., Ltd.	5.56%	0.00pt	—
2022-02-04	SBI SECURITIES Co., Ltd.	5.56%	−0.11pt	—

Major shareholders

As of fiscal year end 2026-01-31

Shareholder	Shares	Ratio
individual holder	663,700	36.73%
individual holder	213,000	11.79%
individual holder	83,700	4.63%
individual holder	80,500	4.46%
individual holder	62,300	3.45%
individual holder	53,700	2.97%
individual holder	47,700	2.64%
individual holder	41,500	2.30%
individual holder	38,100	2.11%
individual holder	25,000	1.38%

Get this as JSON

GET /v1/companies/3931
GET /v1/companies/3931/financials
GET /v1/companies/3931/details
GET /v1/companies/3931/segments
GET /v1/companies/3931/voting
GET /v1/companies/3931/tender-offers
GET /v1/companies/3931/indicators
GET /v1/companies/3931/earnings-releases
GET /v1/events?ticker=3931
GET /v1/companies/3931/trades         
GET /v1/companies/3931/cross-holdings 
GET /v1/companies/3931/brief

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