TOP CULTURE, Nov-Jan (1Q) Ordinary Profit Turns to Profit

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Thu Mar 12, 2026 3:30 pm JST Earnings

7640 TOP CULTURE Co.,Ltd. 【J-GAAP】

Earnings Report

TOP CULTURE Co.,Ltd. <7640> [TSE Std] announced its financial results after the market closed on March 12th (15:30). The consolidated ordinary profit/loss for the first quarter of the fiscal year ending October 2026 (November 2025 to January 2026) turned into a profit of 102 million yen (compared to a loss of 16 million yen in the same period last year). Progress toward the plan for the six months ending April (first half) of 227 million yen was 44.9%.

In the most recent three-month period, from November to January (1Q), the operating profit margin improved from 0.1% in the same period last year to 2.5%.

Kabutan News

Actual Results

Accumulated Results 1st Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Nov - Jan, 2023	5,073	-31	-48	-56	-3.6	ー	Mar 14, 2024	J-GAAP
Nov - Jan, 2024	4,894	4	-16	-28	-1.8	ー	Mar 13, 2025	J-GAAP
Nov - Jan, 2025	4,728	117	102	86	5.6	44.9	Mar 12, 2026	J-GAAP
YoY	-3.4%	+2,825.0%	－	－	－

Current Period Guidance

H1 Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov - Apr, 2024	9,302	-111	-149	-262	-16.8	0	Jun 12, 2025	J-GAAP
Nov - Apr, 2025 Guidance	9,626	273	227	186	11.9	0	Dec 11, 2025	J-GAAP
YoY	+3.5%	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2024	18,414	-501	-577	-717	-46.0	0	Dec 12, 2024	J-GAAP
Oct, 2025	17,333	-391	-476	-731	-46.8	0	Dec 11, 2025	J-GAAP
Oct, 2026 Guidance	18,250	395	295	164	10.5	0	Dec 11, 2025	J-GAAP
YoY	+5.3%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
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
May - Jul, 2025	3,948	-110	-135	-145	-9.3	-2.8	Sep 11, 2025	J-GAAP
Aug - Oct, 2025	4,083	-170	-192	-324	-20.8	-4.2	Dec 11, 2025	J-GAAP
Nov - Jan, 2025	4,728	117	102	86	5.6	2.5	Mar 12, 2026	J-GAAP
YoY	-3.4%	+2,825.0%	－	－	－