Mar 13 (Reuters)- Value Golf Inc. PARENT-ONLY FINANCIAL HIGHLIGHTS (in billions of yen unless specified) Year ended Year ended Year to NEXT Jan 31, 2026 Jan 31, 2025 Jan 31, 2027 YEAR LATEST YEAR-AGO COMPANY COMPANY RESULTS RESULTS FORECAST H1 FORECAST Sales 1.22 1.17 (+4.0 pct) (-1.8 pct) Operating 20 mln 78 mln (-73.9 pct) (+11.0 pct) Recurring 50 mln 77 mln (-34.7 pct) (+11.5 pct) Net 9 mln 120 mln (-91.9 pct) (+83.0 pct) EPS 5.40 yen 66.68 yen Ann Div 25.00 yen 25.00 yen 25.00 yen -Q2 Div NIL NIL NIL -Q4 Div 25.00 yen 25.00 yen 25.00 yen NOTE - Value Golf Inc.. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=3931.T