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Top Culture CoTSE:7640 44 Earnings per Share (Diluted) is 円44.82 as of Jul. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 44/100 and a GF Value™ of 円125.89 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 850 Retail - Cyclical companies, Top Culture Co ranks worse than 84.12% on this metric.
Top Culture Co's EPS (Basic) for the
three
months ended in Jul. 2026 was 円54.46.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jul. 2026 was 円85.75.
During the past 3 years, the average EPS without NRIGrowth Rate was -24.80% per year.
During the past 13 years, Top Culture Co's highest 3-Year average EPS without NRI Growth Rate was 48.20% per year. The lowest was -47.00% per year. And the median was -9.70% per year.
Top Culture Co (TSE:7640) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Top Culture Co Earnings per Share (Diluted) Related Terms
Top Culture Co Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for Top Culture Co's Earnings per Share (Diluted) 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, ULTA: Earnings per Share (Diluted) Comparison
For the Specialty Retail subindustry, Top Culture Co's PE Ratio, along with its competitors' market caps and PE Ratio 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 PE Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's PE Ratio distribution charts can be found below:
* The bar in red indicates where Top Culture Co's PE Ratio falls into.
Top Culture Co Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
Top Culture Co's Earnings Per Share (Diluted) for the fiscal year that ended in Oct. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jul. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円44.82
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of 円44.82 mean?
Top Culture Co (TSE:7640) has a Earnings per Share (Diluted) of 円44.82 as of Jul. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #715 out of 850 companies in the Retail - Cyclical industry, placing it in the top 84.1%.
Is Top Culture Co's Earnings per Share (Diluted) too high?
Top Culture Co's current Earnings per Share (Diluted) is 円44.82. Based on the distribution chart, Top Culture Co ranks #715 out of 850 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Top Culture Co has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Earnings per Share (Diluted) compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #715 out of 850 companies for Earnings per Share (Diluted). This places Top Culture Co in the lower half of its industry. The industry median Earnings per Share (Diluted) is 6.55. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Retail - Cyclical company?
The median Earnings per Share (Diluted) among Retail - Cyclical companies is 6.55, based on 850 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median Earnings per Share (Diluted) is 6.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Earnings per Share (Diluted) is 円44.82. 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 Significantly Overvalued. The stock's GF Value™ is 円125.89, compared to a current price of 円191.00 — trading 51.7% above its estimated fair value. The current Earnings per Share (Diluted) is 円44.82. Top Culture Co's overall GF Score™ is 44/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Earnings per Share (Diluted) is 円44.82 as of Jul. 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191.00 is trading 51.7% above its estimated GF Value™ of 円125.89.
GuruFocus considers Top Culture Co to be Significantly Overvalued.
Key valuation signals for TSE:7640:
Earnings per Share (Diluted): 円44.82
GF Value™: 円125.89 vs. price of 円191.00 (51.7% above fair value)
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.
44GF Score
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