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

TOP CULTURE Statistics

Total Valuation

TOP CULTURE has a market cap or net worth of JPY 3.06 billion. The enterprise value is 9.64 billion.

Market Cap	3.06B
Enterprise Value	9.64B

Important Dates

The last earnings date was Thursday, March 12, 2026.

Earnings Date	Mar 12, 2026
Ex-Dividend Date	n/a

Share Statistics

TOP CULTURE has 15.61 million shares outstanding. The number of shares has increased by 10.83% in one year.

Current Share Class	15.61M
Shares Outstanding	15.61M
Shares Change (YoY)	+10.83%
Shares Change (QoQ)	n/a
Owned by Insiders (%)	24.94%
Owned by Institutions (%)	1.35%
Float	5.45M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.18
PB Ratio	3.82
P/TBV Ratio	4.74
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-15.63
EV / Sales	0.56
EV / EBITDA	58.54
EV / EBIT	n/a
EV / FCF	n/a

Financial Position

The company has a current ratio of 0.84, with a Debt / Equity ratio of 11.03.

Current Ratio	0.84
Quick Ratio	0.26
Debt / Equity	11.03
Debt / EBITDA	53.63
Debt / FCF	n/a
Interest Coverage	-2.13

Financial Efficiency

Return on equity (ROE) is -51.97% and return on invested capital (ROIC) is -3.45%.

Return on Equity (ROE)	-51.97%
Return on Assets (ROA)	-1.10%
Return on Invested Capital (ROIC)	-3.45%
Return on Capital Employed (ROCE)	-6.02%
Weighted Average Cost of Capital (WACC)	2.23%
Revenue Per Employee	89.41M
Profits Per Employee	-3.21M
Employee Count	192
Asset Turnover	1.09
Inventory Turnover	1.71

Taxes

In the past 12 months, TOP CULTURE has paid 53.00 million in taxes.

Income Tax	53.00M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has increased by +31.54% in the last 52 weeks. The beta is 0.19, so TOP CULTURE's price volatility has been lower than the market average.

Beta (5Y)	0.19
52-Week Price Change	+31.54%
50-Day Moving Average	203.78
200-Day Moving Average	182.52
Relative Strength Index (RSI)	47.07
Average Volume (20 Days)	113,270

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, TOP CULTURE had revenue of JPY 17.17 billion and -617.00 million in losses. Loss per share was -37.59.

Revenue	17.17B
Gross Profit	6.08B
Operating Income	-277.00M
Pretax Income	-553.00M
Net Income	-617.00M
EBITDA	164.75M
EBIT	-277.00M
Loss Per Share	-37.59

Balance Sheet

The company has 2.29 billion in cash and 8.84 billion in debt, with a net cash position of -6.54 billion or -419.19 per share.

Cash & Cash Equivalents	2.29B
Total Debt	8.84B
Net Cash	-6.54B
Net Cash Per Share	-419.19
Equity (Book Value)	801.00M
Book Value Per Share	48.68
Working Capital	-1.83B

Cash Flow

Operating Cash Flow	n/a
Capital Expenditures	n/a
Depreciation & Amortization	441.75M
Net Borrowing	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Margins

Gross margin is 35.39%, with operating and profit margins of -1.61% and -3.59%.

Gross Margin	35.39%
Operating Margin	-1.61%
Pretax Margin	-3.22%
Profit Margin	-3.59%
EBITDA Margin	0.96%
EBIT Margin	-1.61%
FCF Margin	n/a

Dividends & Yields

TOP CULTURE does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	-10.83%
Shareholder Yield	-10.83%
Earnings Yield	-20.17%
FCF Yield	n/a

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

The last stock split was on June 25, 2004. It was a forward split with a ratio of 2.

Last Split Date	Jun 25, 2004
Split Type	Forward
Split Ratio	2

Scores

TOP CULTURE has an Altman Z-Score of 0.73 and a Piotroski F-Score of 3. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.73
Piotroski F-Score	3