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

TOP CULTURE Ratios and Metrics

Market cap in millions JPY. Fiscal year is November - October.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 26, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Market Capitalization	3,060	2,748	2,264	2,685	2,465	3,976
Market Cap Growth	41.01%	21.38%	-15.70%	8.92%	-37.99%	-10.84%
Enterprise Value	9,645	11,206	11,233	12,344	10,998	12,798
Last Close Price	196.00	176.00	145.00	172.00	197.61	305.98
PS Ratio	0.18	0.16	0.12	0.14	0.12	0.15
PB Ratio	3.82	3.56	1.40	1.07	0.73	1.04
P/TBV Ratio	4.74	4.42	1.55	1.16	0.74	1.06
P/FCF Ratio	-	3.54	3.10	-	16.22	-
P/OCF Ratio	-	3.06	2.85	-	11.21	-
EV/Sales Ratio	0.56	0.65	0.61	0.65	0.53	0.49
EV/EBITDA Ratio	58.54	224.11	-	-	58.50	12.79
EV/EBIT Ratio	-	-	-	-	-	35.95
EV/FCF Ratio	-	14.42	15.37	-	72.36	-
Debt / Equity Ratio	11.03	11.85	6.04	4.22	3.20	2.70
Debt / EBITDA Ratio	53.63	182.78	-	-	57.93	10.27
Debt / FCF Ratio	-	11.76	13.35	-	71.65	-
Net Debt / Equity Ratio	8.17	10.29	5.43	3.60	2.74	2.35
Net Debt / EBITDA Ratio	39.72	158.70	-139.19	-29.02	49.51	8.95
Net Debt / FCF Ratio	-	10.21	12.00	-37.92	61.24	-3.54
Asset Turnover	1.09	1.13	1.12	1.07	1.15	1.37
Inventory Turnover	1.71	1.72	1.71	1.78	1.93	2.41
Quick Ratio	0.26	0.18	0.17	0.23	0.25	0.21
Current Ratio	0.84	0.83	0.94	1.07	1.12	1.19
Return on Equity (ROE)	-51.97%	-60.35%	-35.05%	-46.56%	-7.52%	-52.01%
Return on Assets (ROA)	-1.10%	-1.60%	-1.90%	-2.83%	-0.53%	1.16%
Return on Invested Capital (ROIC)	-3.45%	-4.10%	-4.57%	-6.62%	-1.22%	2.83%
Return on Capital Employed (ROCE)	-6.00%	-8.20%	-7.80%	-9.90%	-1.70%	3.50%
Earnings Yield	-20.17%	-26.61%	-31.67%	-51.25%	-11.03%	-48.77%
FCF Yield	-	28.28%	32.29%	-8.86%	6.17%	-63.69%
Dividend Yield	-	-	-	3.49%	3.04%	-
Buyback Yield / Dilution	-10.83%	-	-25.86%	-2.64%	-	0.20%
Total Shareholder Return	-10.83%	-	-25.86%	0.85%	3.04%	0.20%

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.