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Top Culture Co's other current assets for the quarter that ended in Apr. 2026 was 円258 Mil.
Top Culture Co's quarterly other current assets
declined
from Apr. 2025 (円261 Mil) to Oct. 2025 (円218 Mil) but then
increased
from Oct. 2025 (円218 Mil) to Apr. 2026 (円258Mil).
Top Culture Co's annual other current assets
declined
from Oct. 2023 (円364 Mil) to Oct. 2024 (円245 Mil)
declined
from Oct. 2024 (円245 Mil) to Oct. 2025 (円218 Mil).
Top Culture Co Other Current Assets Related Terms
Top Culture Co Other Current Assets Historical Data
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The historical data trend for Top Culture Co's Other Current Assets 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.
Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:
Cash
Trade Receivables
Inventory
The assets grouped under other current assets are most commonly:
Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)
Some companies can and do choose to report each of these items separately.
Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.
Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.
Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.
Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.
There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.
At most companies, other current assets are a small and unimportant part of the total balance sheet.
What does a Other Current Assets of 円258 Mil mean?
Top Culture Co (TSE:7640) has a Other Current Assets of 円258 Mil as of Apr. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Top Culture Co.
Is Top Culture Co's Other Current Assets too high?
Top Culture Co's current Other Current Assets is 円258 Mil. Overall, Top Culture Co has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Other Current Assets compare to CASY and WSM?
Top Culture Co's Other Current Assets of 円258 Mil 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 Other Current Assets for a Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Top Culture Co. Top Culture Co's current Other Current Assets is 円258 Mil. 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128.20, compared to a current price of 円173.00 — trading 34.9% above its estimated fair value. The current Other Current Assets is 円258 Mil. 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 Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Other Current Assets is 円258 Mil 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173.00 is trading 34.9% above its estimated GF Value™ of 円128.20.
GuruFocus considers Top Culture Co to be Significantly Overvalued.
Key valuation signals for TSE:7640:
Other Current Assets: 円258 Mil
GF Value™: 円128.20 vs. price of 円173.00 (34.9% 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.
43GF Score
Get the complete analysis for TSE:7640
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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