VALUE GOLF Inc. Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Apr'26

Jan'26

Oct'25

Jul'25

Apr'25

Jan'25

Oct'24

Net Sales

1,191.50

1,021.42

1,055.21

1,147.30

1,202.79

1,018.06

1,031.78

Other Operating Income

0.00

Total Operating income

1,191.50

1,021.42

1,055.21

1,147.30

1,202.79

1,018.06

1,031.78

Raw Material Cost

808.37

642.53

675.50

746.38

810.68

693.35

637.48

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

6.26

6.97

4.04

3.95

3.33

2.74

2.81

Selling and Distribution Expenses

361.48

390.26

366.58

367.66

374.00

338.84

352.44

Other Expenses

-0.63

-0.70

-0.40

-0.39

-0.33

-0.27

-0.28

Total Expenditure (Excl Depreciation)

1,169.84

1,032.79

1,042.08

1,114.04

1,184.67

1,032.19

989.92

Operating Profit (PBDIT) excl Other Income

21.7

-11.399999999999999

13.100000000000001

33.3

18.1

-14.1

41.900000000000006

Other Income

10.38

1.33

-0.31

-0.56

4.20

-2.00

-0.88

Operating Profit (PBDIT)

43.90

2.11

24.58

44.74

33.43

-1.99

51.84

Interest

6.26

6.97

4.04

3.95

3.33

2.74

2.81

Exceptional Items

0.00

-47.59

0.00

-0.99

0.00

-32.51

0.00

Gross Profit (PBDT)

383.13

378.89

379.71

400.92

392.11

324.70

394.30

Depreciation

11.86

12.14

11.75

12.05

11.12

14.15

10.86

Profit Before Tax

25.78

-64.59

8.78

27.76

18.98

-51.38

38.17

Tax

7.45

-20.16

2.48

6.03

10.53

-13.63

12.85

Provisions and contingencies

0.00

Profit After Tax

18.33

-44.44

6.30

21.73

8.46

-37.75

25.32

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

18.33

-44.44

6.30

21.73

8.46

-37.75

25.32

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

18.33

-44.44

6.30

21.73

8.46

-37.75

25.32

Equity Capital

0.00

Face Value

0.0

Reserves

1,041.64

1,073.15

1,116.76

1,111.14

1,088.22

1,125.01

1,166.94

Earnings per share (EPS)

10.14

-24.59

3.49

12.03

4.68

-20.89

14.01

Diluted Earnings per share

10.14

-24.59

3.49

12.03

4.68

-20.89

14.01

Operating Profit Margin (Excl OI)

1.82%

-1.11%

1.24%

2.9%

1.51%

-1.39%

4.06%

Gross Profit Margin

3.16%

-5.14%

1.95%

3.47%

2.5%

-3.66%

4.75%

PAT Margin

1.54%

-4.35%

0.6%

1.89%

0.7%

-3.71%

2.45%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - QoQ

Net Sales

QoQ Growth in quarter ended Apr 2026 is 16.65% vs -3.20% in Jan 2026

Consolidate Net Profit

QoQ Growth in quarter ended Apr 2026 is 141.22% vs -804.76% in Jan 2026

Operating Profit (PBDIT) excl Other Income

QoQ Growth in quarter ended Apr 2026 is 4,087.50% vs -96.79% in Jan 2026

Interest

QoQ Growth in quarter ended Apr 2026 is -10.00% vs 75.00% in Jan 2026

Operating Profit Margin (Excl OI)

QoQ Growth in quarter ended Apr 2026 has improved from Jan 2026

Compare Quarterly Results Of VALUE GOLF Inc. With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(JPY)

Change(%)

Net Sales

1,191.50

537.89

653.61

121.51%

Other Operating Income

0.00

Total Operating income

1,191.50

537.89

653.61

121.51%

Raw Material Cost

808.37

259.12

549.25

211.97%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

6.26

2.07

4.19

202.42%

Selling and Distribution Expenses

361.48

317.29

44.19

13.93%

Other Expenses

-0.63

-0.21

-0.42

-200.00%

Total Expenditure (Excl Depreciation)

1,169.84

576.41

593.43

102.95%

Operating Profit (PBDIT) excl Other Income

21.66

-38.52

60.18

156.23%

Other Income

10.38

19.19

-8.81

-45.91%

Operating Profit (PBDIT)

43.90

-28.08

71.98

256.34%

Interest

6.26

2.07

4.19

202.42%

Exceptional Items

0.00

Gross Profit (PBDT)

383.13

278.77

104.36

37.44%

Depreciation

11.86

6.42

5.44

84.74%

Profit Before Tax

25.78

-36.56

62.34

170.51%

Tax

7.45

5.81

1.64

28.23%

Provisions and contingencies

0.00

Profit After Tax

18.33

-42.38

60.71

143.25%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

18.33

-42.38

60.71

143.25%

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

18.33

-42.38

60.71

143.25%

Equity Capital

0.00

Face Value

0.00

Reserves

1,041.64

1,078.49

-36.85

-3.42%

Earnings per share (EPS)

10.14

-15.16

25.30

166.89%

Diluted Earnings per share

10.14

-15.16

25.30

166.89%

Operating Profit Margin (Excl OI)

1.82%

-9.98%

0.00

11.80%

Gross Profit Margin

3.16%

-5.60%

0.00

8.76%

PAT Margin

1.54%

-7.88%

0.00

9.42%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 119.15 Million

in Apr 2026

Figures in Million

QoQ Growth in quarter ended Apr 2026 is 16.65% vs -3.20% in Jan 2026

YoY Growth in quarter ended Apr 2026 is -0.94% vs 19.22% in Apr 2025

Quarterly - Consolidate Net Profit

Consolidate Net Profit 1.83 Million

in Apr 2026

Figures in Million

QoQ Growth in quarter ended Apr 2026 is 141.22% vs -804.76% in Jan 2026

YoY Growth in quarter ended Apr 2026 is 115.29% vs -22.73% in Apr 2025

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 3.35 Million

in Apr 2026

Figures in Million

QoQ Growth in quarter ended Apr 2026 is 4,087.50% vs -96.79% in Jan 2026

YoY Growth in quarter ended Apr 2026 is 14.73% vs -27.36% in Apr 2025

Quarterly - Interest

Interest 0.63 Million

in Apr 2026

Figures in Million

QoQ Growth in quarter ended Apr 2026 is -10.00% vs 75.00% in Jan 2026

YoY Growth in quarter ended Apr 2026 is 90.91% vs 43.48% in Apr 2025

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 1.82%

in Apr 2026

Figures in %

QoQ Growth in quarter ended Apr 2026 has improved from Jan 2026

YoY Growth in quarter ended Apr 2026 has improved from Apr 2025