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Top Culture Co., Ltd. (JP:7640)
:7640
Japanese Market
7640
Top Culture Co., Ltd.
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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 ¥0.36. For the 2026 fiscal year, JP:7640's free cash flow was decreased by ¥ and operating cash flow was ¥>-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Oct 25Oct 24Oct 23Oct 22
Liquidity Ratios
Current Ratio
 0.97 0.83 0.94 1.07 1.12
Quick Ratio
 0.30 0.20 0.20 0.27 0.29
Cash Ratio
 0.16 0.12 0.11 0.17 0.18
Solvency Ratio
 0.12 -0.02 -0.02 -0.06 <0.01
Operating Cash Flow Ratio
 0.08 0.09 0.09 -0.02 0.02
Short-Term Operating Cash Flow Coverage
 0.17 0.17 0.16 -0.04 0.04
Net Current Asset Value
¥ -4.05B¥ -5.74B¥ -5.41B¥ -5.01B¥ -4.90B
Leverage Ratios
Debt-to-Assets Ratio
 0.45 0.62 0.62 0.61 0.60
Debt-to-Equity Ratio
 3.48 12.40 6.14 4.27 3.23
Debt-to-Capital Ratio
 0.78 0.93 0.86 0.81 0.76
Long-Term Debt-to-Capital Ratio
 0.20 0.59 0.51 0.47 0.41
Financial Leverage Ratio
 7.66 20.07 9.90 6.95 5.39
Debt Service Coverage Ratio
 0.05 -0.03 -0.02 -0.15 0.03
Interest Coverage Ratio
 -0.27 -3.06 -4.46 -7.26 -1.60
Debt to Market Cap
 1.92 2.33 2.97 3.44 3.03
Interest Debt Per Share
 515.76 593.70 634.24 863.23 909.38
Net Debt to EBITDA
 17.03 -77.38 -138.34 -12.11 46.48
Profitability Margins
Gross Profit Margin
35.70%32.49%32.23%31.68%31.18%
EBIT Margin
-0.61%-3.14%-2.73%-6.53%-0.69%
EBITDA Margin
1.90%-0.59%-0.35%-3.93%0.96%
Operating Profit Margin
-0.19%-2.26%-2.73%-4.23%-0.74%
Pretax Profit Margin
7.65%-3.88%-3.72%-7.12%-1.15%
Net Profit Margin
7.16%-4.22%-3.90%-7.26%-1.30%
Continuous Operations Profit Margin
7.25%-4.15%-3.93%-7.26%-1.30%
Net Income Per EBT
93.58%108.76%104.90%102.04%113.01%
EBT Per EBIT
-3983.20%171.92%136.29%168.14%155.26%
Return on Assets (ROA)
7.68%-4.94%-4.55%-7.99%-1.49%
Return on Equity (ROE)
101.87%-99.19%-45.02%-55.50%-8.05%
Return on Capital Employed (ROCE)
-0.60%-8.16%-7.79%-9.87%-1.66%
Return on Invested Capital (ROIC)
-0.30%-3.73%-4.22%-5.89%-1.05%
Return on Tangible Assets
7.71%-4.98%-4.59%-8.06%-1.50%
Earnings Yield
45.13%-26.61%-31.70%-64.52%-11.02%
Efficiency Ratios
Receivables Turnover
 14.23 28.36 30.95 36.94 32.54
Payables Turnover
 2.40 3.42 3.86 4.82 5.40
Inventory Turnover
 1.58 1.87 1.80 1.78 1.97
Fixed Asset Turnover
 4.48 3.93 4.02 3.95 2.64
Asset Turnover
 1.07 1.17 1.17 1.10 1.15
Working Capital Turnover Ratio
 -14.75 -15.05 1.49K 23.03 16.01
Cash Conversion Cycle
 104.08 101.02 119.71 138.98 129.18
Days of Sales Outstanding
 25.65 12.87 11.79 9.88 11.22
Days of Inventory Outstanding
 230.55 194.90 202.40 204.87 185.49
Days of Payables Outstanding
 152.12 106.75 94.49 75.78 67.53
Operating Cycle
 256.20 207.77 214.19 214.75 196.71
Cash Flow Ratios
Operating Cash Flow Per Share
 57.58 57.58 50.98 -16.47 18.21
Free Cash Flow Per Share
 49.85 49.85 46.91 -19.48 12.45
CapEx Per Share
 7.73 7.73 4.08 3.01 5.77
Free Cash Flow to Operating Cash Flow
 0.87 0.87 0.92 1.18 0.68
Dividend Paid and CapEx Coverage Ratio
 3.64 3.64 3.37 -0.87 1.16
Capital Expenditure Coverage Ratio
 7.45 7.45 12.51 -5.47 3.16
Operating Cash Flow Coverage Ratio
 0.11 0.10 0.08 -0.02 0.02
Operating Cash Flow to Sales Ratio
 0.05 0.05 0.04 -0.01 0.01
Free Cash Flow Yield
26.24%28.32%32.35%-11.32%6.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 2.25 -3.76 -3.15 -1.55 -9.08
Price-to-Sales (P/S) Ratio
 0.16 0.16 0.12 0.11 0.12
Price-to-Book (P/B) Ratio
 1.33 3.73 1.42 0.86 0.73
Price-to-Free Cash Flow (P/FCF) Ratio
 3.87 3.53 3.09 -8.83 16.39
Price-to-Operating Cash Flow Ratio
 3.35 3.06 2.84 -10.44 11.20
Price-to-Earnings Growth (PEG) Ratio
 <0.01 -1.99 0.05 >-0.01 0.11
Price-to-Fair Value
 1.33 3.73 1.42 0.86 0.73
Enterprise Value Multiple
 25.53 -104.17 -173.92 -14.97 58.79
Enterprise Value
 9.01B 10.68B 11.06B 11.16B 11.77B
EV to EBITDA
 25.40 -104.17 -173.92 -14.97 58.79
EV to Sales
 0.48 0.62 0.60 0.59 0.56
EV to Free Cash Flow
 11.57 13.73 15.11 -46.19 78.27
EV to Operating Cash Flow
 10.02 11.89 13.90 -54.63 53.49
Tangible Book Value Per Share
 145.35 42.13 95.01 189.71 277.89
Shareholders’ Equity Per Share
 145.66 47.22 102.11 199.96 279.06
Tax and Other Ratios
Effective Tax Rate
 0.05 -0.07 -0.06 -0.02 -0.13
Revenue Per Share
 1.20K 1.11K 1.18K 1.53K 1.73K
Net Income Per Share
 85.75 -46.84 -45.97 -110.98 -22.47
Tax Burden
 0.94 1.09 1.05 1.02 1.13
Interest Burden
 -12.57 1.23 1.36 1.09 1.67
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.36 0.35 0.35 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.67 -1.23 -1.11 0.15 -0.92
Currency in JPY