Audit Consideration 26/01 = Value Golf: Land held for sale by Value Golf Corporation

Submitter: Value Golf Co., Ltd. (Submission ID: 3931) Submission Date and Time: April 23, 2026, 16:27 Submitted Document: Annual Securities Report Fiscal Year: 22nd Term (From February 1, 2025, to January 31, 2026) <Key Audit Matter in Consolidated Financial Statements: 1 Item> ▼Valuation of Land Held for Sale by Value Golf Co., Ltd. Value Golf Co., Ltd. (hereinafter referred to as the “Company”) has recorded inventory amounting to 1,257 in its consolidated balance sheet.

Jiji PressApr 23 03:28 ET

Value Golf: Confirmation Document

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Afternoon session [Stocks that moved and stocks that were traded]

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