Top Culture Co (TSE:7640) Construction In Progress: 円1,978 Mil (As of Apr. 2026)


TSE:7640 Top Culture Co Ltd TSE:7640
49 GF Score
Price 円160.00
GF Value 円129.59
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co Construction In Progress?

Top Culture Co TSE:7640 -4.19% 49 Construction In Progress is 円1,978 Mil as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 49/100 and a GF Value™ of 円129.59 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Top Culture Co's quarterly construction in progress declined from Apr. 2025 (円1,926 Mil) to Oct. 2025 (円1,865 Mil) but then increased from Oct. 2025 (円1,865 Mil) to Apr. 2026 (円1,978 Mil).

Top Culture Co's annual construction in progress declined from Oct. 2023 (円2,322 Mil) to Oct. 2024 (円2,138 Mil) and declined from Oct. 2024 (円2,138 Mil) to Oct. 2025 (円1,865 Mil).

Top Culture Co Construction In Progress Historical Data

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The historical data trend for Top Culture Co's Construction In Progress can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Top Culture Co Construction In Progress Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,660.21 2,552.16 2,322.11 2,138.29 1,865.23

Top Culture Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
Construction In Progress Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2,261.25 2,138.29 1,926.19 1,865.23 1,977.75
TSE:7640
49GF Score
Top Culture Co Ltd TSE:7640
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Culture Co Construction In Progress Calculation

It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.

What does a Construction In Progress of 円1,978 Mil mean?
Top Culture Co (TSE:7640) has a Construction In Progress of 円1,978 Mil as of Apr. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on Top Culture Co and its competitors.
Is Top Culture Co's Construction In Progress too high?
Top Culture Co's current Construction In Progress is 円1,978 Mil. Overall, Top Culture Co has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Construction In Progress compare to CASY and WSM?
Top Culture Co's Construction In Progress of 円1,978 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Construction In Progress for a Retail - Cyclical company?
A good Construction In Progress depends on the Retail - Cyclical industry context. However, Construction In Progress should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Construction In Progress mean?
A high Construction In Progress can signal that a stock is expensive relative to its fundamentals. Construction in Progress records the amount of construction work that is not complete. View historical data on Top Culture Co and its competitors. Top Culture Co's current Construction In Progress is 円1,978 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Culture Co stock overvalued right now?
Based on GuruFocus' analysis, Top Culture Co (TSE:7640) is currently considered Modestly Overvalued. The stock's GF Value™ is 円129.59, compared to a current price of 円160.00 — trading 23.5% above its estimated fair value. The current Construction In Progress is 円1,978 Mil. Top Culture Co's overall GF Score™ is 49/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Construction In Progress calculated?
Construction In Progress is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Construction In Progress is 円1,978 Mil as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Top Culture Co (TSE:7640) Overvalued in 2026?

Based on GuruFocus' analysis, Top Culture Co stock appears to be overvalued. The current stock price of 円160.00 is trading 23.5% above its estimated GF Value™ of 円129.59. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • Construction In Progress: 円1,978 Mil
  • GF Value™: 円129.59 vs. price of 円160.00 (23.5% above fair value)
  • GF Score™: 49/100 with 3 warning signs

No single metric tells the full story. See the TSE:7640 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Top Culture Co Business Description

Address 4-9-1 Kobari, Nishi ward, Niigata, JPN, 950-2022
Top Culture Co Ltd is a speciality retail company. The firm mainly sells books, stationery, music and video software. The company owns and operates approximately 74 retail stores in Japan. In addition, the company is engaged in the management of sports facilities and maintenance of store facilities. Its reportable segments are: Tsutaya Bookstore Business, Games and trading cards business, Sports-related business, Visiting nurse business, and Catering business.
49GF Score

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Construction In Progress is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円160.00
Price
円129.59
GF Value