TOP CultureTOP CULTURE Co.,Ltd.7640東証スタンダード小売業FY ending Oct 2025, consolidated, J-GAAP
It lost about ¥2 for every ¥100 of sales at the operating level. Revenue changed -5.9% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -10.6% | —× | — |
| 2022 | — | —× | -1.5% | —× | — |
| 2023 | — | —× | -7.8% | —× | — |
| 2024 | — | —× | -4.3% | —× | — |
| 2025 | — | —× | -4.8% | —× | — |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
| Item | FY ending Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Revenue | 26,407 | 20,906 | 18,954 | 18,414 | 17,333 |
| Cost of revenue | 18,408 | 14,387 | 12,949 | 12,093 | 11,289 |
| Gross profit | 7,999 | 6,518 | 6,005 | 6,321 | 6,044 |
| SG&A | 7,643 | 6,673 | 6,807 | 6,823 | 6,435 |
| Operating income | 356 | -155 | -802 | -502 | -391 |
| Pretax income | -1,907 | -240 | -1,349 | -684 | -672 |
| Income tax | 31 | 31 | 27 | 40 | 47 |
| Net income attributable to owners | -1,940 | -273 | -1,377 | -718 | -731 |
| Operating margin | 1.3% | -0.7% | -4.2% | -2.7% | -2.3% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.31B | ¥1.57B | ¥1.56B | ¥978.9M | ¥1.19B |
| Total assets | ¥18.3B | ¥18.2B | ¥17.2B | ¥15.8B | ¥14.8B |
| Net assets | ¥3.81B | ¥3.4B | ¥2.51B | ¥1.62B | ¥772.7M |
| Share capital | ¥2.01B | ¥2.01B | ¥2.34B | ¥100M | ¥100M |
| Property, plant and equipment | ¥5.61B | ¥5.36B | ¥4.8B | ¥4.58B | ¥4.41B |
| Intangible assets excluding goodwill | ¥45.8M | ¥43.8M | ¥157.2M | ¥134.5M | ¥115.1M |
| Goodwill | — | — | ¥139.4M | ¥118.2M | ¥97M |
| Investment securities | ¥22.1M | ¥125.4M | ¥68.4M | ¥32.3M | ¥12.4M |
| Current assets | ¥9.73B | ¥9.87B | ¥9.72B | ¥8.75B | ¥8.28B |
| Current liabilities | ¥8.16B | ¥8.84B | ¥9.11B | ¥9.33B | ¥10B |
| Short-term borrowings | ¥3.2B | ¥4.4B | ¥4.5B | ¥4.5B | ¥4.8B |
| Long-term borrowings | ¥2.5B | ¥2.37B | ¥2.2B | ¥1.61B | ¥1.08B |
| Total liabilities | ¥14.5B | ¥14.8B | ¥14.7B | ¥14.2B | ¥14B |
| Non-controlling interests | ¥28.3M | ¥29.6M | ¥30.1M | ¥23.8M | ¥35.6M |
| Equity attributable to owners of parent | ¥3.77B | ¥3.38B | ¥2.47B | ¥1.58B | ¥726.8M |
| Retained earnings | -¥2.37B | -¥267.5M | -¥1.64B | -¥2.36B | -¥3.09B |
| Treasury stock | -¥270M | -¥270M | -¥270M | -¥270M | -¥270M |
EDINET (FSA Japan)
有価証券報告書－第41期(2024/11/01－2025/10/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2023/11/01－2024/10/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2022/11/01－2023/10/31)
EDINET (FSA Japan)
訂正有価証券報告書－第38期(2021/11/01－2022/10/31)
EDINET (FSA Japan)
訂正有価証券報告書－第37期(令和2年11月1日－令和3年10月31日)
EDINET (FSA Japan)
有価証券報告書－第36期(令和1年11月1日－令和2年10月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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