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 5, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Market Capitalization	2,997	2,748	2,264	2,685	2,465	3,976
Market Cap Growth	38.13%	21.38%	-15.70%	8.92%	-37.99%	-10.84%
Enterprise Value	10,967	11,206	11,233	12,344	10,998	12,798
Last Close Price	192.00	176.00	145.00	172.00	197.61	305.98
PS Ratio	0.17	0.16	0.12	0.14	0.12	0.15
PB Ratio	3.89	3.56	1.40	1.07	0.73	1.04
P/TBV Ratio	4.83	4.42	1.55	1.16	0.74	1.06
P/FCF Ratio	3.86	3.54	3.10	-	16.22	-
P/OCF Ratio	3.34	3.06	2.85	-	11.21	-
EV/Sales Ratio	0.63	0.65	0.61	0.65	0.53	0.49
EV/EBITDA Ratio	219.35	224.11	-	-	58.50	12.79
EV/EBIT Ratio	-	-	-	-	-	35.95
EV/FCF Ratio	14.11	14.42	15.37	-	72.36	-
Debt / Equity Ratio	11.85	11.85	6.04	4.22	3.20	2.70
Debt / EBITDA Ratio	182.78	182.78	-	-	57.93	10.27
Debt / FCF Ratio	11.76	11.76	13.35	-	71.65	-
Net Debt / Equity Ratio	10.29	10.29	5.43	3.60	2.74	2.35
Net Debt / EBITDA Ratio	158.70	158.70	-139.19	-29.02	49.51	8.95
Net Debt / FCF Ratio	10.21	10.21	12.00	-37.92	61.24	-3.54
Asset Turnover	1.13	1.13	1.12	1.07	1.15	1.37
Inventory Turnover	1.72	1.72	1.71	1.78	1.93	2.41
Quick Ratio	0.18	0.18	0.17	0.23	0.25	0.21
Current Ratio	0.83	0.83	0.94	1.07	1.12	1.19
Return on Equity (ROE)	-60.35%	-60.35%	-35.05%	-46.56%	-7.52%	-52.01%
Return on Assets (ROA)	-1.60%	-1.60%	-1.90%	-2.83%	-0.53%	1.16%
Return on Invested Capital (ROIC)	-4.29%	-4.10%	-4.57%	-6.62%	-1.22%	2.83%
Return on Capital Employed (ROCE)	-8.20%	-8.20%	-7.80%	-9.90%	-1.70%	3.50%
Earnings Yield	-24.39%	-26.61%	-31.67%	-51.25%	-11.03%	-48.77%
FCF Yield	25.92%	28.28%	32.29%	-8.86%	6.17%	-63.69%
Dividend Yield	-	-	-	3.49%	3.04%	-
Buyback Yield / Dilution	-	-	-25.86%	-2.64%	-	0.20%
Total Shareholder Return	-	-	-25.86%	0.85%	3.04%	0.20%

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.