7640 TOP CULTURE Co.,Ltd. - Financial Results

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7640

TSE Standard

TOP CULTURE Co.,Ltd.

254

JPY

(+2.83%)

Dec 15, 3:23 pm JST

1.63

USD

Dec 15, 1:23 am EST

Result

PTS

outside of trading hours

253.9

Dec 15, 3:22 pm JST

Summary Chart Historical News Financial Result

Current Period Guidance

Annual

Result

Guidance History

Growth Rate

Profitability

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2022	20,905	-154	-187	-272	-22.6	6	Dec 8, 2022	J-GAAP
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	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%	－	－	－	－

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Oct, 2021	Dec 10, 2020	ー	ー	ー	ー	－	J-GAAP
- - - - -	Jul 15, 2021	27,002	501	365	-1,815	－	J-GAAP
- Results	Dec 9, 2021	26,407	356	276	-1,939	0	J-GAAP
Oct, 2022	Dec 9, 2021	Available in future release
	Jun 7, 2022
	Dec 7, 2022
Results	Dec 8, 2022
Oct, 2023	Dec 8, 2022
	Aug 17, 2023
Results	Dec 14, 2023
Oct, 2024	Dec 14, 2023
Results	Dec 12, 2024
Oct, 2025	Dec 12, 2024
	Jun 12, 2025
Results	Dec 11, 2025
Oct, 2026	Dec 11, 2025	18,250	395	295	164	0	J-GAAP

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Oct, 2001	15,288	+16.2	Available in future release
Oct, 2002	16,938	+10.8
Oct, 2003	19,004	+12.2
Oct, 2004	21,383	+12.5
Oct, 2005	22,858	+6.9
Oct, 2006	26,609	+16.4
Oct, 2007	28,166	+5.9
Oct, 2008	29,538	+4.9
Oct, 2009	29,548	0.0
Oct, 2010	33,871	+14.6
Oct, 2011	33,402	-1.4
Oct, 2012	33,114	-0.9
Oct, 2013	34,781	+5.0
Oct, 2014	33,896	-2.5
Oct, 2015	33,194	-2.1
Oct, 2016	31,745	-4.4
Oct, 2017	31,257	-1.5
Oct, 2018	32,257	+3.2
Oct, 2019	31,185	-3.3
Oct, 2020	30,127	-3.4
Oct, 2021	26,407	-12.3
Oct, 2022	20,905	-20.8
Oct, 2023	18,953	-9.3
Oct, 2024	18,414	-2.8
Oct, 2025	17,333	-5.9
Oct, 2026 Guidance	18,250	+5.3	395	－	295	－	10.5	－

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Oct, 2024	18,414	-501	-2.7	-35.36	-4.34	1.12	-46.0
Oct, 2025	17,333	-391	-2.3	-63.21	-4.78	1.13	-46.8
Oct, 2026 Guidance	18,250	395	2.16	22.53	1.11	1.23	10.5

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	34,781	1,088	1,123	610	48.9
Fiscal Year	Oct, 2013	Oct, 2011	Oct, 2007	Oct, 2007	Oct, 2007

First Half

Result

Guidance History

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov - Apr, 2022	10,265	-166	-195	-244	-20.2	3	Jun 8, 2023	J-GAAP
Nov - Apr, 2023	9,792	-162	-192	-218	-14.0	0	Jun 13, 2024	J-GAAP
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%	－	－	－	－

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Apr, 2023	Dec 8, 2022	ー	ー	ー	ー	3	J-GAAP
- - - - Results	Jun 8, 2023	10,265	-166	-195	-244	3	J-GAAP
Apr, 2024	Dec 14, 2023	Available in future release
	Jun 11, 2024
Results	Jun 13, 2024
Apr, 2025	Dec 12, 2024
Results	Jun 12, 2025
Apr, 2026	Dec 11, 2025	9,626	273	227	186	0	J-GAAP

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Oct, 2023	-802	-102	-204	102	89	1,560	9.05	J-GAAP
Oct, 2024	-501	912	795	117	-1,495	978	6.20	J-GAAP
Oct, 2025	-391	988	898	90	-773	1,194	8.07	J-GAAP

Actual Performance and Financial Trends

Historical Performance

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	17,333	-391	-476	-731	-46.8	0	Dec 11, 2025	J-GAAP
YoY	-5.9%	+22.0%	+17.5%	-2.0%	-1.9%

Quarterly Results

Result

Growth Rate

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Nov - Jan, 2023	5,073	-31	-48	-56	-3.6	-0.6	Mar 14, 2024	J-GAAP
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
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
YoY	-6.6%	+15.0%	+15.0%	+2.4%	+2.5%

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Nov - Jan, 2020	7,640	-2.5	Available in future release
Feb - Apr, 2021	6,953	-14.5
May - Jul, 2021	6,020	-18.1
Aug - Oct, 2021	5,794	-15.0
Nov - Jan, 2021	6,019	-21.2
Feb - Apr, 2022	5,368	-22.8
May - Jul, 2022	4,737	-21.3
Aug - Oct, 2022	4,781	-17.5
Nov - Jan, 2022	5,396	-10.4
Feb - Apr, 2023	4,869	-9.3
May - Jul, 2023	4,332	-8.5
Aug - Oct, 2023	4,356	-8.9
Nov - Jan, 2023	5,073	-6.0
Feb - Apr, 2024	4,719	-3.1
May - Jul, 2024	4,249	-1.9
Aug - Oct, 2024	4,373	+0.4
Nov - Jan, 2024	4,894	-3.5
Feb - Apr, 2025	4,408	-6.6
May - Jul, 2025	3,948	-7.1
Aug - Oct, 2025	4,083	-6.6	-170	+15.0	-192	+15.0	-20.8	+2.3

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	9,517	433	441	251	20.2
Fiscal Year	Jan, 2009	Jan, 2006	Jan, 2006	Jan, 2006	Jan, 2006

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Oct, 2023	19.79	14.3	17,236	2,471	-1,643	4.29	Dec 14, 2023	J-GAAP
Oct, 2024	-36.98	10.0	15,780	1,585	-2,361	6.16	Dec 12, 2024	J-GAAP
Oct, 2025	-91.90	4.9	14,792	728	-3,092	12.55	Dec 11, 2025	J-GAAP

TOP CULTURE Co.,Ltd.(7640) Financial Results