TOP CULTURE Co.,Ltd. (TYO:7640)
Japan · Delayed Price · Currency is JPY 191.00
+1.00 (0.53%)
Sep 17, 2026, 3:30 PM JST
TOP CULTURE Cash Flow Statement
Financials in millions JPY. Fiscal year is November - October.
Millions JPY. Fiscal year is Nov - Oct.
Operating Activities
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Net Income | -672 | -684 | -1,348 | -240 | -1,906 |
Depreciation & Amortization | 441 | 438 | 491 | 343 | 645 |
Loss (Gain) From Sale of Assets | 103 | 90 | 458 | 54 | 33 |
Loss (Gain) From Sale of Investments | 20 | 10 | - | - | - |
Other Operating Activities | -46 | -41 | -34 | 13 | -2,196 |
Change in Accounts Receivable | -74 | -52 | 74 | -96 | 23 |
Change in Inventory | 671 | 348 | 49 | 284 | 97 |
Change in Accounts Payable | 175 | 593 | 54 | 67 | -1,054 |
Change in Other Net Operating Assets | 280 | 93 | 52 | -205 | 1,947 |
Operating Cash Flow | 898 | 795 | -204 | 220 | -2,411 |
Operating Cash Flow Growth | 12.96% | - | - | - | - |
Investing Activities
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Capital Expenditures | -121 | -64 | -34 | -68 | -121 |
Sale of Property, Plant & Equipment | - | 7 | 10 | 45 | 5 |
Cash Acquisitions | - | - | -119 | - | - |
Sale (Purchase) of Intangibles | -1 | - | -2 | -1 | -2 |
Investment in Securities | - | 30 | 69 | -115 | -10 |
Other Investing Activities | 212 | 144 | 178 | 116 | 182 |
Investing Cash Flow | 90 | 117 | 102 | -23 | 204 |
Financing Activities
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Short-Term Debt Issued | 300 | - | 100 | 1,200 | 1,400 |
Long-Term Debt Issued | - | - | 300 | 600 | - |
Total Debt Issued | 300 | - | 400 | 1,800 | 1,400 |
Long-Term Debt Repaid | -586 | -644 | -707 | -1,187 | -1,655 |
Total Debt Repaid | -586 | -644 | -707 | -1,187 | -1,655 |
Net Debt Issued (Repaid) | -286 | -644 | -307 | 613 | -255 |
Issuance of Common Stock | - | - | 649 | - | 2,039 |
Common Dividends Paid | -126 | -172 | -198 | -120 | - |
Other Financing Activities | -361 | -679 | -55 | -431 | -476 |
Financing Cash Flow | -773 | -1,495 | 89 | 62 | 1,308 |
Net Cash Flow
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Miscellaneous Cash Flow Adjustments | - | 2 | 1 | -1 | 2 |
Net Cash Flow | 215 | -581 | -12 | 258 | -897 |
Free Cash Flow
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Free Cash Flow | 777 | 731 | -238 | 152 | -2,532 |
Free Cash Flow Growth | 6.29% | - | - | - | - |
Free Cash Flow Margin | 4.48% | 3.97% | -1.26% | 0.73% | -9.59% |
Free Cash Flow Per Share | 49.77 | 46.83 | -19.19 | 12.58 | -209.52 |
Levered Free Cash Flow | 1,103 | 641.88 | 274 | 235.13 | -339 |
Unlevered Free Cash Flow | 1,183 | 711.88 | 342.75 | 295.13 | -276.5 |
Additional Metrics
Fiscal Year | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Oct '25 Oct 31, 2025 | Oct '24 Oct 31, 2024 | Oct '23 Oct 31, 2023 | Oct '22 Oct 31, 2022 | Oct '21 Oct 31, 2021 |
Cash Interest Paid | 129 | 112 | 109 | 97 | 100 |
Cash Income Tax Paid | 37 | 32 | 30 | 4 | 40 |
Change in Working Capital | 1,052 | 982 | 229 | 50 | 1,013 |