Top Culture Co (TSE:7640) Other Current Receivables: 円488 Mil (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:7640 Top Culture Co Ltd TSE:7640
43 GF Score
Price 円172.00
GF Value 円128.25
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Top Culture Co Other Current Receivables?

Top Culture Co TSE:7640 -1.15% 43 Other Current Receivables is 円488 Mil as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 43/100 and a GF Value™ of 円128.25 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Top Culture Co's Other Current Receivables for the quarter that ended in Apr. 2026 was 円488 Mil.

Top Culture Co's quarterly Other Current Receivables declined from Apr. 2025 (円141.42 Mil) to Oct. 2025 (円132.73 Mil) but then increased from Oct. 2025 (円132.73 Mil) to Apr. 2026 (円487.77 Mil).

Top Culture Co's annual Other Current Receivables increased from Oct. 2023 (円162.09 Mil) to Oct. 2024 (円190.61 Mil) but then declined from Oct. 2024 (円190.61 Mil) to Oct. 2025 (円132.73 Mil).


Top Culture Co Other Current Receivables Related Terms


Top Culture Co Other Current Receivables Historical Data

* Premium members only.

The historical data trend for Top Culture Co's Other Current Receivables 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 Other Current Receivables Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Other Current Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 94.87 217.08 162.09 190.61 132.73

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
Other Current Receivables 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 107.89 190.61 141.42 132.73 487.77
TSE:7640
43GF Score
Top Culture Co Ltd TSE:7640
Other Current Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Culture Co Other Current Receivables Calculation

GuruFocus uses a standardized financial statement format for all companies. GuruFocus lists Accounts Receivable, Notes Receivable , Loans Receivable and Other Current Receivables under the "Total Receivables" section.

What does a Other Current Receivables of 円488 Mil mean?
Top Culture Co (TSE:7640) has a Other Current Receivables of 円488 Mil as of Apr. 2026. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on Top Culture Co and its competitors.
Is Top Culture Co's Other Current Receivables too high?
Top Culture Co's current Other Current Receivables is 円488 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 Receivables compare to CASY and WSM?
Top Culture Co's Other Current Receivables of 円488 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 Receivables for a Retail - Cyclical company?
A good Other Current Receivables depends on the Retail - Cyclical industry context. However, Other Current Receivables 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 Receivables mean?
A high Other Current Receivables can signal that a stock is expensive relative to its fundamentals. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on Top Culture Co and its competitors. Top Culture Co's current Other Current Receivables is 円488 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128.25, compared to a current price of 円172.00 — trading 34.1% above its estimated fair value. The current Other Current Receivables is 円488 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 Receivables calculated?
Other Current Receivables is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Other Current Receivables is 円488 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172.00 is trading 34.1% above its estimated GF Value™ of 円128.25. GuruFocus considers Top Culture Co to be Significantly Overvalued.

Key valuation signals for TSE:7640:

  • Other Current Receivables: 円488 Mil
  • GF Value™: 円128.25 vs. price of 円172.00 (34.1% 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

Other Current Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円172.00
Price
円128.25
GF Value