Top Culture Co (TSE:7640) EBIT per Share: 円35.96 (TTM As of Apr. 2026)

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TSE:7640 Top Culture Co Ltd TSE:7640
43 GF Score
Price 円165.00
GF Value 円128.66
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co EBIT per Share?

Top Culture Co TSE:7640 -0.60% 43 EBIT per Share is 円35.96 as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 43/100 and a GF Value™ of 円128.66 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 888 Retail - Cyclical companies, Top Culture Co ranks worse than 86.6% on this metric.

Top Culture Co's EBIT per Share for the six months ended in Apr. 2026 was 円59.64. Its EBIT per Share for the trailing twelve months (TTM) ended in Apr. 2026 was 円35.96.

During the past 3 years, the average EBIT per Share Growth Rate was -25.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EBIT per Share growth rate using EBIT per Share data.

The historical rank and industry rank for Top Culture Co's EBIT per Share or its related term are showing as below:

TSE:7640' s 3-Year EBIT Growth Rate Range Over the Past 10 Years
Min: -46.3   Med: 2.6   Max: 26.6
Current: -25.1

During the past 13 years, the highest 3-Year average EBIT per Share Growth Rate of Top Culture Co was 26.60% per year. The lowest was -46.30% per year. And the median was 2.60% per year.

TSE:7640's 3-Year EBIT Growth Rate is ranked worse than
86.6% of 888 companies
in the Retail - Cyclical industry
Industry Median: 6.2 vs TSE:7640: -25.10

Top Culture Co's EBIT for the six months ended in Apr. 2026 was 円931 Mil.


Top Culture Co  (TSE:7640) EBIT per Share Explanation

EBIT is a company's earnings before interest and tax expenses are deducted. It measures a company's profit generates from operating, ignoring tax burden and capital structure. As the tax expense are not deducted, EBIT is helpful when comparing companies in the same industry but with different tax situations. Also, the interest expense are included in EBIT, making it useful to compare companies that have high interest expenses due to large amount of debt.


Top Culture Co EBIT per Share Related Terms


Top Culture Co EBIT per Share Historical Data

* Premium members only.

The historical data trend for Top Culture Co's EBIT per Share 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 EBIT per Share Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
EBIT per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only -149.48 -11.88 -99.85 -36.62 -34.87

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
EBIT per Share 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 -9.33 -27.28 -11.20 -23.68 59.64
TSE:7640
43GF Score
Top Culture Co Ltd TSE:7640
EBIT per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Culture Co EBIT per Share Calculation

EBIT per Share is the amount of Earnings Before Interest and Taxes (EBIT) per outstanding share of the company's stock.

Earnings Before Interest and Taxes (EBIT) is what the company earns before it expenses interest and taxes.

Top Culture Co's EBIT per Share for the fiscal year that ended in Oct. 2025 is calculated as

EBIT per Share(A: Oct. 2025 )
=EBIT/Shares Outstanding (Diluted Average)
=-544.397/15.611
=-34.87

Top Culture Co's EBIT per Share for the quarter that ended in Apr. 2026 is calculated as

EBIT per Share(Q: Apr. 2026 )
=EBIT/Shares Outstanding (Diluted Average)
=930.994/15.611
=59.64

EBIT per Share for the trailing twelve months (TTM) ended in Apr. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円35.96

* 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.

Frequently Asked Questions Learn more about EBIT per Share →
What does a EBIT per Share of 円35.96 mean?
Top Culture Co (TSE:7640) has a EBIT per Share of 円35.96 as of Apr. 2026. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #769 out of 888 companies in the Retail - Cyclical industry, placing it in the top 86.6%.
Is Top Culture Co's EBIT per Share too high?
Top Culture Co's current EBIT per Share is 円35.96. Based on the distribution chart, Top Culture Co ranks #769 out of 888 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Top Culture Co has a GF Score™ of 43/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's EBIT per Share compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #769 out of 888 companies for EBIT per Share. This places Top Culture Co in the lower half of its industry. The industry median EBIT per Share is 6.20. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT per Share for a Retail - Cyclical company?
The median EBIT per Share among Retail - Cyclical companies is 6.20, based on 888 companies in the industry. Companies in the top quartile (top 25%) have a EBIT per Share significantly above this median, while those in the bottom quartile fall well below. However, EBIT per Share 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 EBIT per Share mean?
A high EBIT per Share can signal that a stock is expensive relative to its fundamentals. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median EBIT per Share is 6.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current EBIT per Share is 円35.96. 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128.66, compared to a current price of 円165.00 — trading 28.2% above its estimated fair value. The current EBIT per Share is 円35.96. Top Culture Co's overall GF Score™ is 43/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT per Share calculated?
EBIT per Share is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current EBIT per Share is 円35.96 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165.00 is trading 28.2% above its estimated GF Value™ of 円128.66. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • EBIT per Share: 円35.96
  • GF Value™: 円128.66 vs. price of 円165.00 (28.2% above fair value)
  • GF Score™: 43/100 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.
43GF Score

Get the complete analysis for TSE:7640

EBIT per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円165.00
Price
円128.66
GF Value