Dec 12 (Reuters)- Value Golf Inc. CONSOLIDATED FINANCIAL HIGHLIGHTS (in billions of yen unless specified) 9 months ended 9 months ended Year to Oct 31, 2025 Oct 31, 2024 Jan 31, 2026 LATEST YEAR-AGO LATEST RESULTS RESULTS FORECAST Sales 3.41 3.11 4.50 (+9.5 pct) (+12.3 pct) (+9.0 pct) Operating 64 mln 104 mln 180 mln (-38.1 pct) (+169.3 pct) (+99.9 pct) Recurring 56 mln 91 mln 160 mln (-38.7 pct) (+240.2 pct) (+115.5 pct) Net 36 mln 43 mln 120 mln (-15.7 pct) EPS 20.19 yen 29.07 yen 60.80 yen Ann Div 25.00 yen 25.00 yen -Q2 div NIL NIL -Q4 div 25.00 yen 25.00 yen NOTE - Value Golf Inc.. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=3931.T