TOP CULTURE Statistics

Total Valuation

TOP CULTURE has a market cap or net worth of JPY 2.25 billion. The enterprise value is 10.58 billion.

Market Cap	2.25B
Enterprise Value	10.58B

Important Dates

The last earnings date was Thursday, June 12, 2025.

Earnings Date	Jun 12, 2025
Ex-Dividend Date	n/a

Share Statistics

TOP CULTURE has 15.61 million shares outstanding. The number of shares has increased by 10.20% in one year.

Current Share Class	15.61M
Shares Outstanding	15.61M
Shares Change (YoY)	+10.20%
Shares Change (QoQ)	+51.72%
Owned by Insiders (%)	23.82%
Owned by Institutions (%)	2.71%
Float	5.62M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.13
PB Ratio	1.73
P/TBV Ratio	1.97
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Financial Ratio History

Enterprise Valuation

EV / Earnings	-13.91
EV / Sales	0.59
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	n/a

Financial Position

The company has a current ratio of 0.90, with a Debt / Equity ratio of 7.11.

Current Ratio	0.90
Quick Ratio	0.16
Debt / Equity	7.11
Debt / EBITDA	n/a
Debt / FCF	n/a
Interest Coverage	-3.73

Financial Efficiency

Return on equity (ROE) is -43.61% and return on invested capital (ROIC) is -2.47%.

Return on Equity (ROE)	-43.61%
Return on Assets (ROA)	-1.75%
Return on Invested Capital (ROIC)	-2.47%
Return on Capital Employed (ROCE)	-7.91%
Revenue Per Employee	90.53M
Profits Per Employee	-3.84M
Employee Count	198
Asset Turnover	1.11
Inventory Turnover	1.68

Taxes

In the past 12 months, TOP CULTURE has paid 37.00 million in taxes.

Income Tax	37.00M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -10.00% in the last 52 weeks.

Beta (5Y)	n/a
52-Week Price Change	-10.00%
50-Day Moving Average	142.90
200-Day Moving Average	144.18
Relative Strength Index (RSI)	45.15
Average Volume (20 Days)	18,435

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 17.92 billion and -761.00 million in losses. Loss per share was -48.75.

Revenue	17.92B
Gross Profit	6.28B
Operating Income	-451.00M
Pretax Income	-722.00M
Net Income	-761.00M
EBITDA	-8.00M
EBIT	-451.00M
Loss Per Share	-48.75

Full Income Statement

Balance Sheet

The company has 911.00 million in cash and 9.22 billion in debt, giving a net cash position of -8.31 billion or -532.00 per share.

Cash & Cash Equivalents	911.00M
Total Debt	9.22B
Net Cash	-8.31B
Net Cash Per Share	-532.00
Equity (Book Value)	1.30B
Book Value Per Share	67.27
Working Capital	-948.00M

Full Balance Sheet

Cash Flow

Operating Cash Flow	n/a
Capital Expenditures	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Full Cash Flow Statement

Margins

Gross margin is 35.03%, with operating and profit margins of -2.52% and -4.25%.

Gross Margin	35.03%
Operating Margin	-2.52%
Pretax Margin	-4.03%
Profit Margin	-4.25%
EBITDA Margin	-0.04%
EBIT Margin	-2.52%
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	-10.20%
Shareholder Yield	n/a
Earnings Yield	-33.85%
FCF Yield	n/a

Dividend Details

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 0.89 and a Piotroski F-Score of 3. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.89
Piotroski F-Score	3