Company profile

TOP CULTURE Co.,Ltd.

EDINET
E03336
Securities
7640
Industry
Retail Trade
Latest annual securities report
2026-01-29 Annual Securities Report PDF HTML
Latest financial report
2026-06-15 Semiannual Securities Report PDF HTML
Latest filing
2026-09-07 Extraordinary Report PDF HTML
Compare this company

Industry position

Retail Trade

View details
Profitability Weak Current Bottom 7% 5-year trend Deteriorating
Financial strength Weak Based on Equity ratio Current Bottom 4% 5-year trend Deteriorating
Growth Weak Current Bottom 9% 5-year trend Deteriorating
Cash generation Above average Current Top 31% 5-year trend Improving

Latest half-year results

H1 FY2026

2025/11/01 - 2026/04/30

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥9.4 billion, up 1.0% year over year. Operating income was ¥142.76 million, up 227.9% year over year. Net income was ¥822.29 million, up 423.5% year over year.

Revenue ¥9.4B up 1.0% year over year
Operating income ¥142.76M up 227.9% year over year
Net income ¥822.29M up 423.5% year over year
Operating cash flow ¥652.86M
Free cash flow ¥475.33M
Total assets ¥17.73B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated Japanese GAAP

Revenue reached ¥17.33 billion, down 5.9% year over year. Operating income was -¥391.04 million, up 22.1% year over year. Operating margin was -2.3%. Net income was -¥731.18 million, down 1.9% year over year. ROE was -94.6%; equity ratio was 4.9%; free cash flow was ¥989.59 million.

Revenue ¥17.33B down 5.9% year over year
Operating income -¥391.04M up 22.1% year over year
Net income -¥731.18M down 1.9% year over year
Total assets¥14.79B
Total equity—
Operating cash flow¥898.87M
Free cash flow¥989.59M

Industry position details

Retail Trade

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 93% / ROE Bottom 97%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 99%

Growth Weak

Revenue growth Bottom 89% / 3-year revenue CAGR Bottom 99%

Cash generation Above average

Operating cash flow margin Top 46% / Free cash flow margin Top 19%

Profitability Industry position history Deteriorating
2025 Bottom 5% 2024 Bottom 6% 2023 Bottom 8% 2022 Bottom 21% 2021 Bottom 27%
Financial strength Industry position history Deteriorating
2025 Bottom 2% 2024 Bottom 4% 2023 Bottom 11% 2022 Bottom 11% 2021 Bottom 17%
Growth Industry position history Deteriorating
2025 Bottom 6% 2024 Bottom 8% 2023 Bottom 7% 2022 Bottom 10% 2021 Bottom 28%
Cash generation Industry position history Improving
2025 Top 29% 2024 Top 40% 2023 Bottom 24% 2022 Bottom 38% 2021 Bottom 15%
Profitability Operating margin -2.3% Industry median 3.3% Bottom 93% Comparison sample 66
Profitability ROE -94.6% Industry median 9.1% Bottom 97% Comparison sample 66
Financial strength Equity ratio 4.9% Industry median 43.3% Bottom 99% Comparison sample 66
Growth Revenue growth -5.9% Industry median +5.6% Bottom 89% Comparison sample 60
Growth 3-year revenue CAGR -6.1% Industry median +8.9% Bottom 99% Comparison sample 52
Cash generation Operating cash flow margin 5.2% Industry median 4.3% Top 46% Comparison sample 66
Cash generation Free cash flow margin 5.7% Industry median 0.2% Top 19% Comparison sample 66

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated Japanese GAAP 17333260000 -391037000 -476973000 -731179000 -731179000 -719199000 14792543000 14019801000 772742000 726844000 772742000 898869000 90720000 -773753000 989589000 1194764000 -46.84 -91.91 16235400 0.0522386178 0.049 -0.9462136133 -0.0494288913 -0.0225599224 -0.0275177895 -0.0421835823 0.0518580463 0.0570919146 -0.0586926445 0.2209751034 0.1737050081 -0.0188887217 -0.0625978748 -0.5223409523 0.1294253792 -0.2306387598 0.4826336071 0.0829619821 0.2204819966 -0.0189253861 0.0 -0.0303030303 192
FY2024 Consolidated Japanese GAAP 18414028000 -501957000 -577243000 -717624000 -717624000 -719631000 15780360000 14162591000 1617769000 1583851000 1617769000 795864000 117916000 -1495561000 913780000 978928000 -45.97 -36.98 16235400 0.1025178767 0.1 -0.4435886706 -0.0454757686 -0.0272594893 -0.0313480027 -0.0389715927 0.0432205273 0.0496241235 -0.0284646652 0.3743212923 0.350512564 0.4786622642 -0.0844978211 -0.3555303432 4.8962137605 0.1530886653 -17.7844428982 9.9581883241 -0.3727667187 0.5857812218 0.0 -0.0434782609 198
FY2023 Consolidated Japanese GAAP 18953534000 -802260000 -888767000 -1376505000 -1376505000 -1363227000 17236835000 14726601000 2510233000 2474308000 2510233000 -204266000 102261000 89104000 -102005000 1560708000 -110.98 19.79 16235400 0.1456318982 0.143 -0.5483574632 -0.0798583383 -0.0423277263 -0.0468918883 -0.0726252423 -0.0107771986 -0.0053818459 -0.0933734464 -4.1830938598 -3.7411526849 -4.0449887482 -0.0517769299 -0.2621195896 -1.9279798654 5.3024654998 0.4224776501 -1.5195033384 -0.0081977214 -3.9149689991 0.2774726572 0.0 207
FY2022 Consolidated Japanese GAAP 20905558000 -154784000 -187458000 -272846000 -272846000 -286542000 18178038000 14776087000 3401951000 3379305000 3401951000 220119000 -23768000 62640000 196351000 1573608000 -22.58 99.39 12709000 0.1871462146 0.185 -0.0802028013 -0.0150096507 -0.0074039641 -0.0089668977 -0.0130513617 0.0105292095 0.009392287 -0.208335323 -1.4346900547 -1.6788390157 0.8593395331 -0.0080692292 -0.1069002271 1.0912704698 -1.115968617 -0.9521456898 1.0889766491 0.1970087105 0.8593321704 0.0 -0.0633484163 207
FY2021 Consolidated Japanese GAAP 26407087000 356079000 276145000 -1939749000 -1939749000 -1937580000 18325914000 14516764000 3809150000 3772807000 3809150000 -2411722000 204952000 1308973000 -2206770000 1314617000 -160.52 136.63 12709000 0.2078559356 0.206 -0.5092340811 -0.1058473264 0.0134842211 0.0104572307 -0.073455622 -0.0913285892 -0.0835673393 -0.1234834691 -0.1835260182 -0.4205840635 -6.2240688374 -0.0919906121 0.0445382453 -1.7178827281 0.6420199172 1.5200970603 -1.633344909 -0.4057997283 -6.223560039 0.0016551072 -0.1691729323 221
FY2020 Consolidated Japanese GAAP 30127312000 436118000 476592000 371310000 371310000 373258000 20182516000 16535785000 3646731000 3612557000 3646731000 3359493000 124817000 -2516786000 3484310000 2212414000 30.73 12.0 368.760 4678826880.000 298.86 12688000 0.1806876308 0.179 0.1018199588 0.0183976071 0.0144758351 0.0158192672 0.0123246973 0.1115098818 0.1156528667 -0.0339329811 1.5064108827 2.0886361427 1.730943485 -0.0625181562 0.114025414 4.3894427983 -0.4195638021 0.1696551615 3.1559685444 0.777199234 1.7315555556 0.0 -0.1013513514 266
FY2019 Consolidated Japanese GAAP 31185530000 174001000 154305000 135964000 135964000 136781000 21528434000 18254962000 3273472000 3241246000 3273472000 623347000 215040000 -3031013000 838387000 1244888000 11.25 30.3 340.875 4325022000.000 268.14 12688000 0.1520534192 0.151 0.041535104 0.0063155546 0.0055795428 0.0049479679 0.0043598425 0.0199883407 0.0268838465 -0.0332381551 1.1536919871 1.1286839057 1.0982149049 -0.1172375373 0.0436071145 5.3494102308 1.2285860068 -2.4291790814 1.9950401512 -0.6378522386 1.0982018156 -0.1518624642 296
FY2018 Consolidated Japanese GAAP 32257717000 -1132141000 -1199101000 -1384352000 -1384352000 -1386529000 24387573000 21250883000 3136690000 3105737000 3136690000 98174000 -940740000 2120807000 -842566000 3437514000 -114.56 256.88 0.1286183746 0.127 -0.4413416691 -0.0567646481 -0.0350967491 -0.0371725315 -0.0429153743 0.0030434268 -0.0261198274 0.0320150461 -4.676403159 -5.6545880124 0.436447526 0.007190087 -0.3198634041 -0.9169457026 -4.4915123637 7.5140551764 -1.8336146459 0.5919789596 0.4363314308 -0.0085227273 349
FY2017 Consolidated Japanese GAAP 31257022000 307948000 257617000 -2456474000 -2456474000 -2434506000 24213476000 19601622000 4611853000 4580817000 4611853000 1182046000 -171308000 -325574000 1010738000 2159271000 -203.24 379.07 0.190466375 0.189 -0.5326436033 -0.1014506963 0.0098521222 0.008241892 -0.0785895086 0.0378169744 0.0323363499 -0.015399876 -0.5865703983 -0.6324042259 -7.4952405631 -0.0128332015 -0.3619132531 -0.173387469 -3.8094556276 0.902030207 -0.27512875 0.4647993667 -7.4932907348 -0.0276243094 352
FY2016 Consolidated Japanese GAAP 31745905000 744862000 700816000 378196000 378196000 361728000 24528252000 17300624000 7227627000 7218559000 7227627000 1429988000 -35619000 -3323208000 1394369000 1474107000 31.3 15.2 475.76 595.56 0.2946653924 0.293 0.0523264413 0.0154187914 0.0234632467 0.0220757921 0.0119132216 0.0450448018 0.0439227989 362

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp