Top Culture Co (TSE:7640) EPS (Basic): 円21.98 (TTM As of Apr. 2026)


TSE:7640 Top Culture Co Ltd TSE:7640
47 GF Score
Price 円168.00
GF Value 円129.59
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co EPS (Basic)?

Top Culture Co TSE:7640 47 EPS (Basic) is 円21.98 as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 47/100 and a GF Value™ of 円129.59 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Top Culture Co's basic earnings per share (Basic EPS) for the six months ended in Apr. 2026 was 円52.02. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Apr. 2026 was 円21.98.

Top Culture Co's EPS (Diluted) for the six months ended in Apr. 2026 was 円32.02. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Apr. 2026 was 円1.98.

Top Culture Co's EPS without NRI for the six months ended in Apr. 2026 was 円-13.73. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Apr. 2026 was -38.57.

During the past 3 years, the average EPS without NRI Growth Rate was -24.80% 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 EPS without NRI Growth Rate using EPS without NRI data.

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) EPS (Basic) Explanation

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 EPS (Basic) Related Terms

Top Culture Co EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Top Culture Co's EPS (Basic) 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 EPS (Basic) Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only -160.52 -22.58 -110.98 -45.97 -46.84

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
EPS (Basic) 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 -14.00 -31.97 -16.80 -30.04 52.02
TSE:7640
47GF Score
Top Culture Co Ltd TSE:7640
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Culture Co EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Top Culture Co's Basic EPS for the fiscal year that ended in Oct. 2025 is calculated as

Basic EPS (A: Oct. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(-731.179-0)/15.611
=-46.84

Top Culture Co's Basic EPS for the quarter that ended in Apr. 2026 is calculated as

Basic EPS (Q: Apr. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(812.006-0)/15.611
=52.01

EPS (Basic) 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21.98

* 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 EPS (Basic) →
What does a EPS (Basic) of 円21.98 mean?
Top Culture Co (TSE:7640) has a EPS (Basic) of 円21.98 as of Apr. 2026. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Top Culture Co and its competitors.
Is Top Culture Co's EPS (Basic) too high?
Top Culture Co's current EPS (Basic) is 円21.98. Overall, Top Culture Co has a GF Score™ of 47/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's EPS (Basic) compare to CASY and WSM?
Top Culture Co's EPS (Basic) of 円21.98 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 EPS (Basic) for a Retail - Cyclical company?
A good EPS (Basic) depends on the Retail - Cyclical industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Top Culture Co and its competitors. Top Culture Co's current EPS (Basic) is 円21.98. 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168.00 — trading 29.6% above its estimated fair value. The current EPS (Basic) is 円21.98. Top Culture Co's overall GF Score™ is 47/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current EPS (Basic) is 円21.98 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168.00 is trading 29.6% above its estimated GF Value™ of 円129.59. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • EPS (Basic): 円21.98
  • GF Value™: 円129.59 vs. price of 円168.00 (29.6% above fair value)
  • GF Score™: 47/100 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.
47GF Score

Get the complete analysis for TSE:7640

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円168.00
Price
円129.59
GF Value