Japan · Delayed Price · Currency is JPY TOP CULTURE Statistics
Total Valuation
TOP CULTURE has a market cap or net worth of JPY 2.97 billion. The enterprise value is 9.06 billion.
| Market Cap | 2.97B |
| Enterprise Value | 9.06B |
Important Dates
The last earnings date was Thursday, September 10, 2026.
| Earnings Date | Sep 10, 2026 |
| Ex-Dividend Date | n/a |
Share Statistics
TOP CULTURE has 15.61 million shares outstanding. The number of shares has increased by 27.23% in one year.
| Current Share Class | 15.61M |
| Shares Outstanding | 15.61M |
| Shares Change (YoY) | +27.23% |
| Shares Change (QoQ) | -27.77% |
| Owned by Insiders (%) | 24.18% |
| Owned by Institutions (%) | 2.56% |
| Float | 3.91M |
Valuation Ratios
The trailing PE ratio is 3.25.
| PE Ratio | 3.25 |
| Forward PE | n/a |
| PS Ratio | 0.16 |
| PB Ratio | 1.28 |
| P/TBV Ratio | 1.34 |
| P/FCF Ratio | 4.03 |
| P/OCF Ratio | 2.80 |
| PEG Ratio | n/a |
Enterprise Valuation
The stock's EV/EBITDA ratio is 22.18, with an EV/FCF ratio of 12.30.
| EV / Earnings | 6.77 |
| EV / Sales | 0.48 |
| EV / EBITDA | 22.18 |
| EV / EBIT | n/a |
| EV / FCF | 12.30 |
Financial Position
The company has a current ratio of 0.97, with a Debt / Equity ratio of 3.41.
| Current Ratio | 0.97 |
| Quick Ratio | 0.28 |
| Debt / Equity | 3.41 |
| Debt / EBITDA | 19.39 |
| Debt / FCF | 10.75 |
| Interest Coverage | -0.26 |
Financial Efficiency
Return on equity (ROE) is 79.39% and return on invested capital (ROIC) is -0.37%.
| Return on Equity (ROE) | 79.39% |
| Return on Assets (ROA) | -0.14% |
| Return on Invested Capital (ROIC) | -0.37% |
| Return on Capital Employed (ROCE) | -0.58% |
| Weighted Average Cost of Capital (WACC) | 2.63% |
| Revenue Per Employee | 97.40M |
| Profits Per Employee | 6.97M |
| Employee Count | 245 |
| Asset Turnover | 1.17 |
| Inventory Turnover | 1.75 |
Taxes
In the past 12 months, TOP CULTURE has paid 75.00 million in taxes.
| Income Tax | 75.00M |
| Effective Tax Rate | 5.25% |
Stock Price Statistics
The stock price has increased by +4.97% in the last 52 weeks. The beta is 0.20, so TOP CULTURE's price volatility has been lower than the market average.
| Beta (5Y) | 0.20 |
| 52-Week Price Change | +4.97% |
| 50-Day Moving Average | 180.72 |
| 200-Day Moving Average | 191.67 |
| Relative Strength Index (RSI) | 53.77 |
| Average Volume (20 Days) | 34,895 |
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 18.70 billion and earned 1.34 billion in profits. Earnings per share was 58.37.
| Revenue | 18.70B |
| Gross Profit | 6.68B |
| Operating Income | -35.00M |
| Pretax Income | 1.43B |
| Net Income | 1.34B |
| EBITDA | 408.25M |
| EBIT | -35.00M |
| Earnings Per Share (EPS) | 58.37 |
Balance Sheet
The company has 1.88 billion in cash and 7.92 billion in debt, with a net cash position of -6.04 billion or -386.91 per share.
| Cash & Cash Equivalents | 1.88B |
| Total Debt | 7.92B |
| Net Cash | -6.04B |
| Net Cash Per Share | -386.91 |
| Equity (Book Value) | 2.32B |
| Book Value Per Share | 145.54 |
| Working Capital | -345.00M |
Cash Flow
In the last 12 months, operating cash flow was 1.06 billion and capital expenditures -324.00 million, giving a free cash flow of 736.00 million.
| Operating Cash Flow | 1.06B |
| Capital Expenditures | -324.00M |
| Depreciation & Amortization | 443.25M |
| Net Borrowing | -767.00M |
| Free Cash Flow | 736.00M |
| FCF Per Share | 47.15 |
Margins
Gross margin is 35.70%, with operating and profit margins of -0.19% and 7.16%.
| Gross Margin | 35.70% |
| Operating Margin | -0.19% |
| Pretax Margin | 7.64% |
| Profit Margin | 7.16% |
| EBITDA Margin | 2.18% |
| EBIT Margin | -0.19% |
| FCF Margin | 4.22% |
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 | -27.23% |
| Shareholder Yield | -27.23% |
| Earnings Yield | 45.11% |
| FCF Yield | 24.81% |
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 | |
| Graham Upside |
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 1.04 and a Piotroski F-Score of 6. A Z-score under 3 suggests an increased risk of bankruptcy.
| Altman Z-Score | 1.04 |
| Piotroski F-Score | 6 |