tiprankstipranks
Trending News
More News >
Top Culture Co., Ltd. (JP:7640)
:7640
Japanese Market

Top Culture Co., Ltd. (7640) Ratios

Compare
0 Followers

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
Quick Ratio
0.20- 0.20 0.27 0.29
Cash Ratio
0.10- 0.11 0.17 0.18
Solvency Ratio
-0.02- -0.02 -0.06 <0.01
Operating Cash Flow Ratio
0.00- 0.09 -0.02 0.02
Short-Term Operating Cash Flow Coverage
0.00- 0.16 -0.04 0.04
Net Current Asset Value
¥ -5.45B-¥ -5.41B¥ -5.01B¥ -4.90B
Leverage Ratios
Debt-to-Assets Ratio
0.65- 0.62 0.61 0.60
Debt-to-Equity Ratio
8.86- 6.12 4.27 3.23
Debt-to-Capital Ratio
0.90- 0.86 0.81 0.76
Long-Term Debt-to-Capital Ratio
0.53- 0.50 0.47 0.41
Financial Leverage Ratio
13.68- 9.90 6.95 5.39
Debt Service Coverage Ratio
-0.03- -0.03 -0.15 0.03
Interest Coverage Ratio
-3.37- -4.46 -7.26 -0.94
Debt to Market Cap
2.00- 2.96 3.44 3.03
Interest Debt Per Share
608.83- 632.42 863.23 909.38
Net Debt to EBITDA
-60.53- -65.83 -12.11 46.48
Profitability Margins
Gross Profit Margin
35.31%-34.33%31.68%31.18%
EBIT Margin
-3.29%--3.10%-6.53%-0.69%
EBITDA Margin
-0.79%--0.72%-3.93%0.96%
Operating Profit Margin
-2.40%--2.73%-4.23%-0.43%
Pretax Profit Margin
-3.96%--3.72%-7.12%-1.15%
Net Profit Margin
-4.20%--3.90%-7.26%-1.30%
Continuous Operations Profit Margin
-4.16%--3.93%-7.26%-1.30%
Net Income Per EBT
105.93%-104.90%102.04%113.01%
EBT Per EBIT
165.36%-136.29%168.14%264.80%
Return on Assets (ROA)
-5.11%--4.55%-7.99%-1.49%
Return on Equity (ROE)
-54.55%--45.02%-55.50%-8.05%
Return on Capital Employed (ROCE)
-8.02%--7.79%-9.87%-0.97%
Return on Invested Capital (ROIC)
-4.04%--4.47%-6.01%-0.69%
Return on Tangible Assets
-5.15%--4.59%-8.06%-1.50%
Earnings Yield
-22.56%--31.70%-64.52%-11.02%
Efficiency Ratios
Receivables Turnover
36.87- 30.95 36.94 0.00
Payables Turnover
4.00- 3.74 4.82 5.40
Inventory Turnover
1.86- 1.75 1.78 1.97
Fixed Asset Turnover
4.02- 2.74 2.66 2.64
Asset Turnover
1.22- 1.17 1.10 1.15
Working Capital Turnover Ratio
-15.81- 1.49K 23.03 16.01
Cash Conversion Cycle
115.16- 123.16 138.98 117.96
Days of Sales Outstanding
9.90- 11.79 9.88 0.00
Days of Inventory Outstanding
196.51- 208.87 204.87 185.49
Days of Payables Outstanding
91.24- 97.50 75.78 67.53
Operating Cycle
206.41- 220.66 214.75 185.49
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 50.98 -16.47 18.21
Free Cash Flow Per Share
0.00- 46.86 -19.48 12.45
CapEx Per Share
0.00- 4.12 3.01 5.77
Free Cash Flow to Operating Cash Flow
0.00- 0.92 1.18 0.68
Dividend Paid and CapEx Coverage Ratio
0.00- 3.36 -0.87 1.16
Capital Expenditure Coverage Ratio
0.00- 12.37 -5.47 3.16
Operating Cash Flow Coverage Ratio
0.00- 0.08 -0.02 0.02
Operating Cash Flow to Sales Ratio
0.00- 0.04 -0.01 0.01
Free Cash Flow Yield
0.00%-32.32%-11.32%6.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-4.43- -3.15 -1.55 -9.08
Price-to-Sales (P/S) Ratio
0.19- 0.12 0.11 0.12
Price-to-Book (P/B) Ratio
3.10- 1.42 0.86 0.73
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 3.09 -8.83 16.39
Price-to-Operating Cash Flow Ratio
0.00- 2.84 -10.44 11.20
Price-to-Earnings Growth (PEG) Ratio
-1.57- 0.05 >-0.01 0.11
Price-to-Fair Value
3.10- 1.42 0.86 0.73
Enterprise Value Multiple
-84.07- -82.82 -14.97 58.79
Enterprise Value
11.71B- 11.03B 11.16B 11.77B
EV to EBITDA
-84.07- -82.82 -14.97 58.79
EV to Sales
0.66- 0.60 0.59 0.56
EV to Free Cash Flow
0.00- 15.08 -46.19 78.27
EV to Operating Cash Flow
0.00- 13.87 -54.63 53.49
Tangible Book Value Per Share
62.33- 95.01 189.71 277.89
Shareholders’ Equity Per Share
67.84- 102.11 199.96 279.06
Tax and Other Ratios
Effective Tax Rate
-0.05- -0.06 -0.02 -0.13
Revenue Per Share
1.13K- 1.18K 1.53K 1.73K
Net Income Per Share
-47.37- -45.97 -110.98 -22.47
Tax Burden
1.06- 1.05 1.02 1.13
Interest Burden
1.20- 1.20 1.09 1.67
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.00- 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- -1.16 0.15 -0.92
Currency in JPY