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TOP CULTURE, First Half Ordinary Profit Loss Narrows, Financial results for The Fiscal Year Changed to Undecided
7640 TOP CULTURE Co.,Ltd. 【J-GAAP】
Earnings ReportTOP CULTURE Co.,Ltd. <7640> [TSE Std] announced its financial results after the market closed on June 12th (15:30). The consolidated ordinary loss for the cumulative second quarter of the fiscal year ending October 2025 (November 2024 to April 2025) was a reduced loss of 149 million yen (compared to a loss of 192 million yen in the same period last year), reversing from the forecast of a 72 million yen to a loss.
In addition, the company has withdrawn its previous full-year forecast of consolidated ordinary profit/loss of 43 million yen and has changed it to undetermined.
In the most recent three-month period, from February to April (2Q), the consolidated ordinary loss improved to a deficit of 133 million yen (compared to a loss of 144 million yen in the same period last year). The operating profit/loss margin remained almost flat, changing from -2.8% in the same period last year to -2.6%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Apr, 2022 | 10,265 | -166 | -195 | -244 | -20.2 | ー | Jun 8, 2023 | J-GAAP |
| Nov - Apr, 2023 | 9,792 | -162 | -192 | -218 | -14.0 | ー | Jun 13, 2024 | J-GAAP |
| Nov - Apr, 2024 | 9,302 | -111 | -149 | -262 | -16.8 | ー | Jun 12, 2025 | J-GAAP |
| YoY | -5.0% | +31.5% | +22.4% | -20.2% | -20.0% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Apr, 2024 Guidance | 9,876 | 113 | 72 | -57 | -3.7 | 0 | Dec 12, 2024 | J-GAAP |
| Nov - Apr, 2024 Results | 9,302 | -111 | -149 | -262 | -16.8 | 0 | Jun 12, 2025 | J-GAAP |
| Revision Rate | -5.8% | - | - | -359.6% | -360.3% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2025 Prev | 18,209 | 127 | 43 | -140 | -17.0 | 0 | Dec 12, 2024 | J-GAAP |
| Oct, 2025 New | ー | ー | ー | ー | - | 0 | Jun 12, 2025 | J-GAAP |
| Revision Rate | - | - | - | - | - |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May - Oct, 2024 | 8,622 | -339 | -385 | -499 | -32.0 | 0 | Dec 12, 2024 | J-GAAP |
| May - Oct, 2025 Guidance | ー | ー | ー | ー | - | 0 | Jun 12, 2025 | J-GAAP |
| YoY | - | - | - | - | - |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct, 2023 | 18,953 | -802 | -888 | -1,376 | -111.0 | 6 | Dec 14, 2023 | J-GAAP |
| Oct, 2024 | 18,414 | -501 | -577 | -717 | -46.0 | 0 | Dec 12, 2024 | J-GAAP |
| Oct, 2025 Guidance | ー | ー | ー | ー | - | 0 | Jun 12, 2025 | J-GAAP |
| YoY | - | - | - | - | - |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb - Apr, 2024 | 4,719 | -131 | -144 | -162 | -10.4 | -2.8 | Jun 13, 2024 | J-GAAP |
| May - Jul, 2024 | 4,249 | -139 | -159 | -167 | -10.7 | -3.3 | Sep 12, 2024 | J-GAAP |
| Aug - Oct, 2024 | 4,373 | -200 | -226 | -332 | -21.3 | -4.6 | Dec 12, 2024 | J-GAAP |
| Nov - Jan, 2024 | 4,894 | 4 | -16 | -28 | -1.8 | 0.1 | Mar 13, 2025 | J-GAAP |
| Feb - Apr, 2025 | 4,408 | -115 | -133 | -234 | -15.0 | -2.6 | Jun 12, 2025 | J-GAAP |
| YoY | -6.6% | +12.2% | +7.6% | -44.4% | -44.2% |
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