Top Culture Co., Ltd.(JP:7640)
Â¥146.00+2.00 (+1.39%)
JP:7640
Top Culture Co., Ltd. financials statements
Â¥146.00
At close:+2.00 (+1.39%)
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Top Culture Co., Ltd. (7640) Ratios
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Top Culture Co., Ltd. Ratios
JP:7640's free cash flow for Q3 2026 was ¥0.00. For the 2026 fiscal year, JP:7640's free cash flow was increased by ¥0.00 and operating cash flow was ¥0.00. See a summary of the company’s cash flow.
| Ratios | Oct 25 | Oct 24 | Oct 23 | Oct 22 | Oct 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.83 | 0.94 | 1.07 | 1.12 | 1.19 |
| Quick Ratio | 0.20 | 0.20 | 0.27 | 0.29 | 0.26 |
| Cash Ratio | 0.12 | 0.11 | 0.17 | 0.18 | 0.16 |
| Solvency Ratio | -0.02 | -0.02 | -0.06 | 0.00 | -0.09 |
| Operating Cash Flow Ratio | 0.09 | 0.09 | -0.02 | 0.02 | -0.30 |
| Short-Term Operating Cash Flow Coverage | 0.17 | 0.16 | -0.04 | 0.04 | -0.55 |
| Net Current Asset Value | ¥ -5.74B | ¥ -5.41B | ¥ -5.01B | ¥ -4.90B | ¥ -4.78B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.62 | 0.62 | 0.61 | 0.60 | 0.56 |
| Debt-to-Equity Ratio | 12.40 | 6.14 | 4.27 | 3.23 | 2.72 |
| Debt-to-Capital Ratio | 0.93 | 0.86 | 0.81 | 0.76 | 0.73 |
| Long-Term Debt-to-Capital Ratio | 0.59 | 0.51 | 0.47 | 0.41 | 0.40 |
| Financial Leverage Ratio | 20.07 | 9.90 | 6.95 | 5.39 | 4.85 |
| Debt Service Coverage Ratio | -0.03 | -0.02 | -0.15 | 0.03 | -0.27 |
| Interest Coverage Ratio | -3.06 | -4.46 | -7.26 | -1.60 | 3.54 |
| Debt to Market Cap | 2.33 | 2.97 | 3.44 | 3.03 | 1.72 |
| Interest Debt Per Share | 593.70 | 634.24 | 863.23 | 909.38 | 859.43 |
| Net Debt to EBITDA | -77.38 | -138.34 | -12.11 | 46.48 | -7.72 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.49% | 32.23% | 31.68% | 31.18% | 30.29% |
| EBIT Margin | -3.14% | -2.73% | -6.53% | -0.69% | -6.84% |
| EBITDA Margin | -0.59% | -0.35% | -3.93% | 0.96% | -4.40% |
| Operating Profit Margin | -2.26% | -2.73% | -4.23% | -0.74% | 1.35% |
| Pretax Profit Margin | -3.88% | -3.72% | -7.12% | -1.15% | -7.22% |
| Net Profit Margin | -4.22% | -3.90% | -7.26% | -1.30% | -7.34% |
| Continuous Operations Profit Margin | -4.15% | -3.93% | -7.26% | -1.30% | -7.34% |
| Net Income Per EBT | 108.76% | 104.90% | 102.04% | 113.01% | 101.65% |
| EBT Per EBIT | 171.92% | 136.29% | 168.14% | 155.26% | -535.53% |
| Return on Assets (ROA) | -4.94% | -4.55% | -7.99% | -1.49% | -10.58% |
| Return on Equity (ROE) | -99.19% | -45.02% | -55.50% | -8.05% | -51.27% |
| Return on Capital Employed (ROCE) | -8.16% | -7.79% | -9.87% | -1.66% | 3.50% |
| Return on Invested Capital (ROIC) | -3.73% | -4.22% | -5.89% | -1.05% | 2.38% |
| Return on Tangible Assets | -4.98% | -4.59% | -8.06% | -1.50% | -10.60% |
| Earnings Yield | -26.61% | -31.70% | -64.52% | -11.02% | -48.75% |
| Efficiency Ratios | |||||
| Receivables Turnover | 28.36 | 30.95 | 36.94 | 32.54 | 62.27 |
| Payables Turnover | 3.42 | 3.86 | 4.82 | 5.40 | 7.13 |
| Inventory Turnover | 1.87 | 1.80 | 1.78 | 1.97 | 2.42 |
| Fixed Asset Turnover | 3.93 | 4.02 | 3.95 | 2.64 | 3.19 |
| Asset Turnover | 1.17 | 1.17 | 1.10 | 1.15 | 1.44 |
| Working Capital Turnover Ratio | -15.05 | 1492.40 | 23.03 | 16.01 | 13.39 |
| Cash Conversion Cycle | 101.02 | 119.71 | 138.98 | 129.18 | 105.26 |
| Days of Sales Outstanding | 12.87 | 11.79 | 9.88 | 11.22 | 5.86 |
| Days of Inventory Outstanding | 194.90 | 202.40 | 204.87 | 185.49 | 150.62 |
| Days of Payables Outstanding | 106.75 | 94.49 | 75.78 | 67.53 | 51.22 |
| Operating Cycle | 207.77 | 214.19 | 214.75 | 196.71 | 156.48 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 57.58 | 50.98 | -16.47 | 18.21 | -199.57 |
| Free Cash Flow Per Share | 49.85 | 46.91 | -19.48 | 12.45 | -209.84 |
| Dividend Paid and CapEx Coverage Ratio | 3.64 | 3.37 | -0.87 | 1.16 | -19.44 |
| Capital Expenditure Coverage Ratio | 7.45 | 12.51 | -5.47 | 3.16 | -19.44 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.08 | -0.02 | 0.02 | -0.23 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.04 | -0.01 | 0.01 | -0.09 |
| Free Cash Flow Yield | 28.32% | 32.35% | -11.32% | 6.10% | -63.78% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.76 | -3.15 | -1.55 | -9.08 | -2.05 |
| Price-to-Sales (P/S) Ratio | 0.16 | 0.12 | 0.11 | 0.12 | 0.15 |
| Price-to-Book (P/B) Ratio | 3.73 | 1.42 | 0.86 | 0.73 | 1.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.53 | 3.09 | -8.83 | 16.39 | -1.57 |
| Price-to-Operating Cash Flow Ratio | 3.06 | 2.84 | -10.44 | 11.20 | -1.65 |
| Price-to-Earnings Growth (PEG) Ratio | -1.99 | 0.05 | -0.00 | 0.11 | 0.00 |
| Enterprise Value Multiple | -104.17 | -173.92 | -14.97 | 58.79 | -11.14 |
| Enterprise Value | 10.68B | 11.06B | 11.16B | 11.77B | 12.94B |
| EV to EBITDA | -104.17 | -173.92 | -14.97 | 58.79 | -11.14 |
| EV to Sales | 0.62 | 0.60 | 0.59 | 0.56 | 0.49 |
| EV to Free Cash Flow | 13.73 | 15.11 | -46.19 | 78.27 | -5.10 |
| EV to Operating Cash Flow | 11.89 | 13.90 | -54.63 | 53.49 | -5.36 |
| Tangible Book Value Per Share | 42.13 | 95.01 | 189.71 | 277.89 | 311.42 |
| Shareholders’ Equity Per Share | 47.22 | 102.11 | 199.96 | 279.06 | 312.86 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.07 | -0.06 | -0.02 | -0.13 | -0.02 |
| Revenue Per Share | 1110.33 | 1179.56 | 1528.10 | 1729.95 | 2185.20 |
| Net Income Per Share | -46.84 | -45.97 | -110.98 | -22.47 | -160.40 |
| Tax Burden | 1.09 | 1.05 | 1.02 | 1.13 | 1.02 |
| Interest Burden | 1.23 | 1.36 | 1.09 | 1.67 | 1.06 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.35 | 0.35 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.23 | -1.11 | 0.15 | -0.92 | 1.26 |
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