Top Culture CoTSE:7640 -1.80%36 Days Inventory is 217.60 as of Apr. 2026, which is 43% above its 10-year median of 151.76. GuruFocus rates TSE:7640 with a GF Score™ of 36/100 and a GF Value™ of 円128.92 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,084 Retail - Cyclical companies, Top Culture Co ranks worse than 82.1% on this metric.
The historical rank and industry rank for Top Culture Co's Days Inventory or its related term are showing as below:
TSE:7640'
s Days Inventory Range Over the Past 10 Years
Min: 136.8 Med: 151.76 Max: 225.43
Current: 225.43
During the past 13 years, Top Culture Co's highest Days Inventory was 225.43. The lowest was 136.80. And the median was 151.76.
TSE:7640's Days Inventory is ranked worse than 82.1% of 1084
companies
in the Retail - Cyclical industry
Industry Median: 104.7
vs TSE:7640: 225.43
Top Culture Co's Days Inventory
increased
from Apr. 2025 (199.81) to Apr. 2026 (217.60).
It might indicate that Top Culture Co's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Top Culture Co's Inventory Turnover for the
six
months ended in Apr. 2026 was 0.84.
Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
Top Culture Co's Inventory-to-Revenue for the
six
months ended in Apr. 2026 was 0.76.
Top Culture Co (TSE:7640) Days Inventory Explanation
Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:
1. Inventory Turnover measures how fast the company turns over its inventory within a year.
Top Culture Co's Inventory Turnover for the
six
months ended in Apr. 2026 is calculated as
2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
Top Culture Co's Inventory to Revenue for the
six
months ended in Apr. 2026 is calculated as
* 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.
Be Aware
A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.
Top Culture Co Days Inventory Related Terms
Top Culture Co Days Inventory Historical Data
* Premium members only.
The historical data trend for Top Culture Co's Days Inventory 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.
TSE:7640 vs CASY, WSM, DKS: Days Inventory Comparison
For the Specialty Retail subindustry, Top Culture Co's Days Inventory, along with its competitors' market caps and Days Inventory data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Top Culture Co Days Inventory vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where Top Culture Co's Days Inventory falls into.
* 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 (TSE:7640) has a Days Inventory of 217.60 as of Apr. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Culture Co and its competitors. This is 43% above median its historical median of 151.76. Over the past decade, Top Culture Co's Days Inventory has ranged from 136.80 to 225.43. According to the industry distribution chart, Top Culture Co ranks #890 out of 1084 companies in the Retail - Cyclical industry, placing it in the top 82.1%.
Is Top Culture Co's Days Inventory too high?
Top Culture Co's current Days Inventory of 217.60 is 43% above median its 10-year median of 151.76. Over the past 10 years, this metric has ranged from a low of 136.80 to a high of 225.43. The Retail - Cyclical industry median Days Inventory is 104.70. Top Culture Co's value of 217.60 is 107.8% above this industry median. Based on the distribution chart, Top Culture Co ranks #890 out of 1084 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Top Culture Co has a GF Score™ of 36/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Days Inventory compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #890 out of 1084 companies for Days Inventory. This places Top Culture Co in the lower half of its industry. The industry median Days Inventory is 104.70. Top Culture Co's value of 217.60 is 107.8% above this benchmark. Historically, Top Culture Co's own Days Inventory has ranged from 136.80 to 225.43 over the past decade. While the company's 10-year median is 151.76 vs. the industry median of 104.70, Top Culture Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Retail - Cyclical company?
The median Days Inventory among Retail - Cyclical companies is 104.70, based on 1,084 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current Days Inventory of 217.60 is 107.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median Days Inventory is 104.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Days Inventory is 217.60, which is 43% above median its own 10-year median of 151.76. 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128.92, compared to a current price of 円164.00 — trading 27.2% above its estimated fair value. The current Days Inventory is 217.60, which is 43% above median its 10-year median of 151.76 and 107.8% above the Retail - Cyclical industry median of 104.70. Top Culture Co's overall GF Score™ is 36/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Days Inventory is 217.60 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164.00 is trading 27.2% above its estimated GF Value™ of 円128.92.
GuruFocus considers Top Culture Co to be Modestly Overvalued.
Key valuation signals for TSE:7640:
Days Inventory: 217.60 (43% above median its 10-year median of 151.76)
GF Value™: 円128.92 vs. price of 円164.00 (27.2% above fair value)
Industry Position: 107.8% above the Retail - Cyclical median (#890 of 1084)
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 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.
36GF Score
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