TOP CULTURE Co.,Ltd. (TYO:7640)

TOP CULTURE Balance Sheet

Financials in millions JPY. Fiscal year is November - October.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jan 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021	Oct 31, 2020
Cash & Equivalents	1,062	988	1,570	1,583	1,324	2,222
Cash & Short-Term Investments	1,062	988	1,570	1,583	1,324	2,222
Cash Growth	-50.65%	-37.07%	-0.82%	19.56%	-40.41%	77.19%
Accounts Receivable	427	404	351	425	329	353
Other Receivables	194	190	162	217	94	112
Receivables	621	594	513	642	423	465
Inventory	6,858	6,920	7,268	7,311	7,596	7,693
Prepaid Expenses	221	233	255	263	265	279
Other Current Assets	12	13	110	73	125	171
Total Current Assets	8,774	8,748	9,716	9,872	9,733	10,830
Property, Plant & Equipment	4,511	4,576	4,795	5,363	5,614	6,161
Long-Term Investments	2,323	2,320	2,567	2,898	2,931	3,139
Goodwill	82	118	139	-	-	-
Other Intangible Assets	16	16	18	43	45	50
Other Long-Term Assets	1	2	1	2	2	2
Total Assets	15,707	15,780	17,236	18,178	18,325	20,182
Accounts Payable	3,657	3,230	2,688	2,661	2,583	3,506
Accrued Expenses	13	28	30	36	42	48
Short-Term Debt	4,400	4,500	4,500	4,400	3,200	1,800
Current Portion of Long-Term Debt	552	587	644	701	1,156	1,589
Current Portion of Leases	360	355	335	354	420	467
Current Income Taxes Payable	264	342	329	460	519	631
Other Current Liabilities	272	292	580	224	239	418
Total Current Liabilities	9,518	9,334	9,106	8,836	8,159	8,459
Long-Term Debt	1,494	1,607	2,195	2,367	2,500	3,722
Long-Term Leases	2,644	2,708	2,920	3,069	3,007	3,429
Other Long-Term Liabilities	429	425	410	402	740	801
Total Liabilities	14,176	14,165	14,726	14,777	14,517	16,537
Common Stock	100	100	2,342	2,007	2,007	2,007
Additional Paid-In Capital	4,052	4,115	2,045	1,909	4,403	2,303
Retained Earnings	-2,389	-2,361	-1,643	-267	-2,367	-427
Treasury Stock	-270	-270	-270	-270	-270	-270
Comprehensive Income & Other	9	8	6	-7	7	6
Total Common Equity	1,502	1,592	2,480	3,372	3,780	3,619
Minority Interest	29	23	30	29	28	26
Shareholders' Equity	1,531	1,615	2,510	3,401	3,808	3,645
Total Liabilities & Equity	15,707	15,780	17,236	18,178	18,325	20,182
Total Debt	9,450	9,757	10,594	10,891	10,283	11,007
Net Cash (Debt)	-8,388	-8,769	-9,024	-9,308	-8,959	-8,785
Net Cash Per Share	-566.41	-561.72	-727.55	-770.24	-741.36	-725.50
Filing Date Shares Outstanding	15.61	15.61	15.61	12.08	12.08	12.08
Total Common Shares Outstanding	15.61	15.61	15.61	12.08	12.08	12.08
Working Capital	-744	-586	610	1,036	1,574	2,371
Book Value Per Share	96.21	101.98	158.86	279.03	312.80	299.47
Tangible Book Value	1,404	1,458	2,323	3,329	3,735	3,569
Tangible Book Value Per Share	89.94	93.40	148.81	275.48	309.07	295.34

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.