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Top Culture Co (TSE:7640) EBIT : 円-1,207 Mil (TTM As of Apr. 2024)


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What is Top Culture Co EBIT?

Top Culture Co's earnings before interest and taxes (EBIT) for the three months ended in Apr. 2024 was 円-124 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Apr. 2024 was 円-1,207 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Top Culture Co's annualized ROC % for the quarter that ended in Apr. 2024 was -4.20%. Top Culture Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Apr. 2024 was -4.72%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Top Culture Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Apr. 2024 was -11.27%.


Top Culture Co EBIT Historical Data

The historical data trend for Top Culture Co's EBIT 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.

* Premium members only.

Top Culture Co EBIT Chart

Top Culture Co Annual Data
Trend Oct14 Oct15 Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 305.08 545.61 -1,806.42 -143.60 -1,238.40

Top Culture Co Quarterly Data
Jul19 Oct19 Jan20 Apr20 Jul20 Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24
EBIT 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 -224.42 -295.05 -766.31 -21.43 -124.24

Competitive Comparison of Top Culture Co's EBIT

For the Specialty Retail subindustry, Top Culture Co's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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's EV-to-EBIT Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Top Culture Co's EV-to-EBIT falls into.



Top Culture Co EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Apr. 2024 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-1,207 Mil.

* 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) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Top Culture Co's annualized ROC % for the quarter that ended in Apr. 2024 is calculated as:

ROC % (Q: Apr. 2024 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jan. 2024 ) + Invested Capital (Q: Apr. 2024 ))/ count )
=-520.532 * ( 1 - -7.25% )/( (13454.34 + 13150.732)/ 2 )
=-558.27057/13302.536
=-4.20 %

where

Invested Capital(Q: Jan. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=17800.137 - 4065.925 - ( 2152.722 - max(0, 10055.795 - 10335.667+2152.722))
=13454.34

Invested Capital(Q: Apr. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=17349.705 - 4193.933 - ( 1737.212 - max(0, 9931.014 - 9936.054+1737.212))
=13150.732

Note: The Operating Income data used here is four times the quarterly (Apr. 2024) data.

2. Joel Greenblatt's definition of Return on Capital:

Top Culture Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Apr. 2024 is calculated as:

ROC (Joel Greenblatt) %(Q: Apr. 2024 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jan. 2024  Q: Apr. 2024
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-496.948/( ( (7056.857 + max(3364.979, 0)) + (7042.201 + max(3601.356, 0)) )/ 2 )
=-496.948/( ( 10421.836 + 10643.557 )/ 2 )
=-496.948/10532.6965
=-4.72 %

where Working Capital is:

Working Capital(Q: Jan. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(417.272 + 7294.702 + 357.167) - (4065.925 + 0 + 638.237)
=3364.979

Working Capital(Q: Apr. 2024 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(412.69 + 7413.646 + 264.615) - (4193.933 + 0 + 295.662)
=3601.356

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Apr. 2024) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Top Culture Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Apr. 2024 )
=-1207.028/10710.301
=-11.27 %

* 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 Related Terms

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Top Culture Co Business Description

Traded in Other Exchanges
N/A
Address
4-9-1 Kobari, Nishi-ku, 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.

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