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

TOP CULTURE Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Cash & Equivalents	1,875	1,204	988	1,570	1,583	1,324
Cash & Short-Term Investments	1,875	1,204	988	1,570	1,583	1,324
Cash Growth	96.95%	21.86%	-37.07%	-0.82%	19.56%	-40.41%
Accounts Receivable	605	478	404	351	425	329
Other Receivables	709	132	190	162	217	94
Receivables	1,314	610	594	513	642	423
Inventory	7,595	6,248	6,920	7,268	7,311	7,596
Prepaid Expenses	239	211	233	255	263	265
Other Current Assets	33	10	13	110	73	125
Total Current Assets	11,056	8,283	8,748	9,716	9,872	9,733
Property, Plant & Equipment	4,177	4,405	4,576	4,795	5,363	5,614
Long-Term Investments	2,136	1,988	2,320	2,567	2,898	2,931
Goodwill	-	97	118	139	-	-
Other Intangible Assets	54	18	16	18	43	45
Other Long-Term Assets	2	1	2	1	2	2
Total Assets	17,425	14,792	15,780	17,236	18,178	18,325

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Accounts Payable	5,011	3,422	3,230	2,688	2,661	2,583
Accrued Expenses	10	20	28	30	36	42
Short-Term Debt	4,400	4,800	4,500	4,500	4,400	3,200
Current Portion of Long-Term Debt	494	534	587	644	701	1,156
Current Portion of Leases	332	348	355	335	354	420
Current Income Taxes Payable	733	495	342	329	460	519
Other Current Liabilities	421	382	292	580	224	239
Total Current Liabilities	11,401	10,001	9,334	9,106	8,836	8,159
Long-Term Debt	563	1,075	1,607	2,195	2,367	2,500
Long-Term Leases	2,126	2,382	2,708	2,920	3,069	3,007
Pension & Post-Retirement Benefits	87	90	91	95	103	111
Other Long-Term Liabilities	576	473	425	410	402	740
Total Liabilities	15,104	14,021	14,165	14,726	14,777	14,517

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Common Stock	100	100	100	2,342	2,007	2,007
Additional Paid-In Capital	3,863	3,989	4,115	2,045	1,909	4,403
Retained Earnings	-1,430	-3,092	-2,361	-1,643	-267	-2,367
Treasury Stock	-270	-270	-270	-270	-270	-270
Comprehensive Income & Other	9	9	8	6	-7	7
Total Common Equity	2,272	736	1,592	2,480	3,372	3,780
Minority Interest	49	35	23	30	29	28
Shareholders' Equity	2,321	771	1,615	2,510	3,401	3,808
Total Liabilities & Equity	17,425	14,792	15,780	17,236	18,178	18,325

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Total Debt	7,915	9,139	9,757	10,594	10,891	10,283
Net Cash (Debt)	-6,040	-7,935	-8,769	-9,024	-9,308	-8,959
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-263.51	-508.30	-561.72	-727.55	-770.24	-741.36
Filing Date Shares Outstanding	15.61	15.61	15.61	15.61	12.08	12.08
Total Common Shares Outstanding	15.61	15.61	15.61	15.61	12.08	12.08
Working Capital	-345	-1,718	-586	610	1,036	1,574
Book Value Per Share	145.54	47.15	101.98	158.86	279.03	312.80
Tangible Book Value	2,218	621	1,458	2,323	3,329	3,735
Tangible Book Value Per Share	142.08	39.78	93.40	148.81	275.48	309.07

Data Source: S&P Global Market Intelligence Last updated: Sep 10, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 16, 2026

Data Sources Report a data error