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Top Culture Co., Ltd. (JP:7640)
:7640
Japanese Market

Top Culture Co., Ltd. (7640) Ratios

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Top Culture Co., Ltd. Ratios

JP:7640's free cash flow for Q3 2025 was ¥0.36. For the 2025 fiscal year, JP:7640's free cash flow was decreased by ¥ and operating cash flow was ¥-0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.86 0.94 1.07 1.12 1.19
Quick Ratio
0.20 0.20 0.27 0.29 0.26
Cash Ratio
0.10 0.11 0.17 0.18 0.16
Solvency Ratio
-0.02 -0.02 -0.06 <0.01 -0.09
Operating Cash Flow Ratio
0.00 0.09 -0.02 0.02 -0.30
Short-Term Operating Cash Flow Coverage
0.00 0.16 -0.04 0.04 -0.55
Net Current Asset Value
¥ -5.45B¥ -5.41B¥ -5.01B¥ -4.90B¥ -4.78B
Leverage Ratios
Debt-to-Assets Ratio
0.65 0.62 0.61 0.60 0.56
Debt-to-Equity Ratio
8.86 6.12 4.27 3.23 2.72
Debt-to-Capital Ratio
0.90 0.86 0.81 0.76 0.73
Long-Term Debt-to-Capital Ratio
0.53 0.50 0.47 0.41 0.40
Financial Leverage Ratio
13.68 9.90 6.95 5.39 4.85
Debt Service Coverage Ratio
-0.03 -0.03 -0.15 0.03 -0.27
Interest Coverage Ratio
-3.37 -4.46 -7.26 -0.94 3.54
Debt to Market Cap
2.00 2.96 3.44 3.03 1.72
Interest Debt Per Share
608.83 632.42 863.23 909.38 859.43
Net Debt to EBITDA
-60.53 -65.83 -12.11 46.48 -7.72
Profitability Margins
Gross Profit Margin
35.31%34.33%31.68%31.18%30.29%
EBIT Margin
-3.29%-3.10%-6.53%-0.69%-6.84%
EBITDA Margin
-0.79%-0.72%-3.93%0.96%-4.40%
Operating Profit Margin
-2.40%-2.73%-4.23%-0.43%1.35%
Pretax Profit Margin
-3.96%-3.72%-7.12%-1.15%-7.22%
Net Profit Margin
-4.20%-3.90%-7.26%-1.30%-7.34%
Continuous Operations Profit Margin
-4.16%-3.93%-7.26%-1.30%-7.34%
Net Income Per EBT
105.93%104.90%102.04%113.01%101.65%
EBT Per EBIT
165.36%136.29%168.14%264.80%-535.53%
Return on Assets (ROA)
-5.11%-4.55%-7.99%-1.49%-10.58%
Return on Equity (ROE)
-54.55%-45.02%-55.50%-8.05%-51.27%
Return on Capital Employed (ROCE)
-8.02%-7.79%-9.87%-0.97%3.50%
Return on Invested Capital (ROIC)
-4.04%-4.47%-6.01%-0.69%2.42%
Return on Tangible Assets
-5.15%-4.59%-8.06%-1.50%-10.60%
Earnings Yield
-22.56%-31.70%-64.52%-11.02%-48.75%
Efficiency Ratios
Receivables Turnover
36.87 30.95 36.94 0.00 62.27
Payables Turnover
4.00 3.74 4.82 5.40 7.13
Inventory Turnover
1.86 1.75 1.78 1.97 2.42
Fixed Asset Turnover
4.02 2.74 2.66 2.64 3.19
Asset Turnover
1.22 1.17 1.10 1.15 1.44
Working Capital Turnover Ratio
-15.81 1.49K 23.03 16.01 13.39
Cash Conversion Cycle
115.16 123.16 138.98 117.96 105.26
Days of Sales Outstanding
9.90 11.79 9.88 0.00 5.86
Days of Inventory Outstanding
196.51 208.87 204.87 185.49 150.62
Days of Payables Outstanding
91.24 97.50 75.78 67.53 51.22
Operating Cycle
206.41 220.66 214.75 185.49 156.48
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 50.98 -16.47 18.21 -199.57
Free Cash Flow Per Share
0.00 46.86 -19.48 12.45 -209.84
CapEx Per Share
0.00 4.12 3.01 5.77 10.26
Free Cash Flow to Operating Cash Flow
0.00 0.92 1.18 0.68 1.05
Dividend Paid and CapEx Coverage Ratio
0.00 3.36 -0.87 1.16 -19.44
Capital Expenditure Coverage Ratio
0.00 12.37 -5.47 3.16 -19.44
Operating Cash Flow Coverage Ratio
0.00 0.08 -0.02 0.02 -0.23
Operating Cash Flow to Sales Ratio
0.00 0.04 -0.01 0.01 -0.09
Free Cash Flow Yield
0.00%32.32%-11.32%6.10%-63.78%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-4.43 -3.15 -1.55 -9.08 -2.05
Price-to-Sales (P/S) Ratio
0.19 0.12 0.11 0.12 0.15
Price-to-Book (P/B) Ratio
3.10 1.42 0.86 0.73 1.05
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 3.09 -8.83 16.39 -1.57
Price-to-Operating Cash Flow Ratio
0.00 2.84 -10.44 11.20 -1.65
Price-to-Earnings Growth (PEG) Ratio
-1.57 0.05 >-0.01 0.11 <0.01
Price-to-Fair Value
3.10 1.42 0.86 0.73 1.05
Enterprise Value Multiple
-84.07 -82.82 -14.97 58.79 -11.14
Enterprise Value
11.71B 11.03B 11.16B 11.77B 12.94B
EV to EBITDA
-84.07 -82.82 -14.97 58.79 -11.14
EV to Sales
0.66 0.60 0.59 0.56 0.49
EV to Free Cash Flow
0.00 15.08 -46.19 78.27 -5.10
EV to Operating Cash Flow
0.00 13.87 -54.63 53.49 -5.36
Tangible Book Value Per Share
62.33 95.01 189.71 277.89 311.42
Shareholders’ Equity Per Share
67.84 102.11 199.96 279.06 312.86
Tax and Other Ratios
Effective Tax Rate
-0.05 -0.06 -0.02 -0.13 -0.02
Revenue Per Share
1.13K 1.18K 1.53K 1.73K 2.19K
Net Income Per Share
-47.37 -45.97 -110.98 -22.47 -160.40
Tax Burden
1.06 1.05 1.02 1.13 1.02
Interest Burden
1.20 1.20 1.09 1.67 1.06
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -1.16 0.15 -0.92 1.26
Currency in JPY