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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 Q4 2025 was ¥0.34. For the 2025 fiscal year, JP:7640's free cash flow was decreased by ¥ and operating cash flow was ¥-0.04. See a summary of the company’s cash flow.
Ratios
TTM
Oct 25Oct 24Oct 23Oct 22
Liquidity Ratios
Current Ratio
0.84 0.83 0.94 1.07 1.12
Quick Ratio
0.29 0.20 0.20 0.27 0.29
Cash Ratio
0.21 0.12 0.11 0.17 0.18
Solvency Ratio
-0.01 -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
0.16 0.17 0.16 -0.04 0.04
Net Current Asset Value
¥ -5.62B¥ -5.74B¥ -5.41B¥ -5.01B¥ -4.90B
Leverage Ratios
Debt-to-Assets Ratio
0.56 0.62 0.62 0.61 0.60
Debt-to-Equity Ratio
11.62 12.40 6.14 4.27 3.23
Debt-to-Capital Ratio
0.92 0.93 0.86 0.81 0.76
Long-Term Debt-to-Capital Ratio
0.55 0.59 0.51 0.47 0.41
Financial Leverage Ratio
20.70 20.07 9.90 6.95 5.39
Debt Service Coverage Ratio
0.02 <0.01 -0.02 -0.15 0.03
Interest Coverage Ratio
-2.13 -3.06 -4.46 -7.26 -1.60
Debt to Market Cap
2.10 2.33 2.97 3.44 3.03
Interest Debt Per Share
574.51 593.70 634.24 863.23 909.38
Net Debt to EBITDA
37.11 156.21 -138.34 -12.11 46.48
Profitability Margins
Gross Profit Margin
35.38%32.49%32.23%31.68%31.18%
EBIT Margin
-1.62%-2.26%-2.73%-6.53%-0.69%
EBITDA Margin
1.03%0.29%-0.35%-3.93%0.96%
Operating Profit Margin
-1.62%-2.26%-2.73%-4.23%-0.74%
Pretax Profit Margin
-3.21%-3.88%-3.72%-7.12%-1.15%
Net Profit Margin
-3.59%-4.22%-3.90%-7.26%-1.30%
Continuous Operations Profit Margin
-3.52%-4.15%-3.93%-7.26%-1.30%
Net Income Per EBT
111.84%108.76%104.90%102.04%113.01%
EBT Per EBIT
198.20%171.92%136.29%168.14%155.26%
Return on Assets (ROA)
-3.91%-4.94%-4.55%-7.99%-1.49%
Return on Equity (ROE)
-64.45%-99.19%-45.02%-55.50%-8.05%
Return on Capital Employed (ROCE)
-6.04%-8.16%-7.79%-9.87%-1.66%
Return on Invested Capital (ROIC)
-2.72%-3.73%-4.22%-5.89%-1.05%
Return on Tangible Assets
-3.94%-4.98%-4.59%-8.06%-1.50%
Earnings Yield
-19.64%-26.61%-31.70%-64.52%-11.02%
Efficiency Ratios
Receivables Turnover
26.24 28.36 30.95 36.94 32.54
Payables Turnover
2.41 3.42 3.86 4.82 5.40
Inventory Turnover
1.81 1.87 1.80 1.78 1.97
Fixed Asset Turnover
3.96 3.93 4.02 3.95 2.64
Asset Turnover
1.09 1.17 1.17 1.10 1.15
Working Capital Turnover Ratio
-9.69 -15.05 1.49K 23.03 16.01
Cash Conversion Cycle
64.29 101.02 119.71 138.98 129.18
Days of Sales Outstanding
13.91 12.87 11.79 9.88 11.22
Days of Inventory Outstanding
201.89 194.90 202.40 204.87 185.49
Days of Payables Outstanding
151.51 106.75 94.49 75.78 67.53
Operating Cycle
215.80 207.77 214.19 214.75 196.71
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
0.10 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
24.80%28.32%32.35%-11.32%6.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-5.07 -3.76 -3.15 -1.55 -9.08
Price-to-Sales (P/S) Ratio
0.18 0.16 0.12 0.11 0.12
Price-to-Book (P/B) Ratio
4.11 3.73 1.42 0.86 0.73
Price-to-Free Cash Flow (P/FCF) Ratio
4.01 3.53 3.09 -8.83 16.39
Price-to-Operating Cash Flow Ratio
3.47 3.06 2.84 -10.44 11.20
Price-to-Earnings Growth (PEG) Ratio
-0.31 -1.99 0.05 >-0.01 0.11
Price-to-Fair Value
4.11 3.73 1.42 0.86 0.73
Enterprise Value Multiple
54.80 210.29 -173.92 -14.97 58.79
Enterprise Value
9.68B 10.68B 11.06B 11.16B 11.77B
EV to EBITDA
54.89 210.29 -173.92 -14.97 58.79
EV to Sales
0.56 0.62 0.60 0.59 0.56
EV to Free Cash Flow
12.44 13.73 15.11 -46.19 78.27
EV to Operating Cash Flow
10.77 11.89 13.90 -54.63 53.49
Tangible Book Value Per Share
43.95 42.13 95.01 189.71 277.89
Shareholders’ Equity Per Share
48.72 47.22 102.11 199.96 279.06
Tax and Other Ratios
Effective Tax Rate
-0.10 -0.07 -0.06 -0.02 -0.13
Revenue Per Share
1.10K 1.11K 1.18K 1.53K 1.73K
Net Income Per Share
-39.47 -46.84 -45.97 -110.98 -22.47
Tax Burden
1.12 1.09 1.05 1.02 1.13
Interest Burden
1.98 1.72 1.36 1.09 1.67
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 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
-1.23 -1.23 -1.11 0.15 -0.92
Currency in JPY