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Top Culture CoTSE:7640 +6.55%43 PB Ratio is 1.88 as of Jul. 18, 2026, which is 66% above its 10-year median of 1.13. GuruFocus rates TSE:7640 with a GF Score™ of 43/100 and a GF Value™ of 円128.51 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,077 Retail - Cyclical companies, Top Culture Co ranks worse than 56.36% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-18), Top Culture Co's share price is 円179.00. Top Culture Co's Book Value per Share for the quarter that ended in Apr. 2026 was 円95.13. Hence, Top Culture Co's PB Ratio of today is 1.88.
The historical rank and industry rank for Top Culture Co's PB Ratio or its related term are showing as below:
TSE:7640'
s PB Ratio Range Over the Past 10 Years
Min: 0.64 Med: 1.13 Max: 5.23
Current: 1.89
During the past 13 years, Top Culture Co's highest PB Ratio was 5.23. The lowest was 0.64. And the median was 1.13.
TSE:7640's PB Ratio is ranked worse than 56.36% of 1077
companies
in the Retail - Cyclical industry
Industry Median: 1.47
vs TSE:7640: 1.89
During the past 12 months, Top Culture Co's average Book Value Per Share Growth Rate was 17.20% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was -44.70% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was -31.30% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was -18.10% per year.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Top Culture Co was 122.90% per year. The lowest was -44.70% per year. And the median was -3.60% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
Top Culture Co PB Ratio Related Terms
Top Culture Co PB Ratio Historical Data
* Premium members only.
The historical data trend for Top Culture Co's PB Ratio 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.
For the Specialty Retail subindustry, Top Culture Co's PB Ratio, along with its competitors' market caps and PB Ratio 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 PB Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's PB Ratio distribution charts can be found below:
* The bar in red indicates where Top Culture Co's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
Top Culture Co's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
Top Culture Co (TSE:7640) has a PB Ratio of 1.88 as of Jul. 18, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Top Culture Co and its competitors. This is 66% above median its historical median of 1.13. Over the past decade, Top Culture Co's PB Ratio has ranged from 0.64 to 5.23. According to the industry distribution chart, Top Culture Co ranks #607 out of 1077 companies in the Retail - Cyclical industry, placing it in the top 56.4%.
Is Top Culture Co's PB Ratio too high?
Top Culture Co's current PB Ratio of 1.88 is 66% above median its 10-year median of 1.13. Over the past 10 years, this metric has ranged from a low of 0.64 to a high of 5.23. The Retail - Cyclical industry median PB Ratio is 1.47. Top Culture Co's value of 1.88 is 27.9% above this industry median. Based on the distribution chart, Top Culture Co ranks #607 out of 1077 companies in the Retail - Cyclical industry, which is below the industry midpoint. 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 PB Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #607 out of 1077 companies for PB Ratio. This places Top Culture Co in the lower half of its industry. The industry median PB Ratio is 1.47. Top Culture Co's value of 1.88 is 27.9% above this benchmark. Historically, Top Culture Co's own PB Ratio has ranged from 0.64 to 5.23 over the past decade. While the company's 10-year median is 1.13 vs. the industry median of 1.47, Top Culture Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PB Ratio for a Retail - Cyclical company?
The median PB Ratio among Retail - Cyclical companies is 1.47, based on 1,077 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current PB Ratio of 1.88 is 27.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median PB Ratio is 1.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current PB Ratio is 1.88, which is 66% above median its own 10-year median of 1.13. 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128.51, compared to a current price of 円179.00 — trading 39.3% above its estimated fair value. The current PB Ratio is 1.88, which is 66% above median its 10-year median of 1.13 and 27.9% above the Retail - Cyclical industry median of 1.47. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current PB Ratio is 1.88 as of Jul. 18, 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179.00 is trading 39.3% above its estimated GF Value™ of 円128.51.
GuruFocus considers Top Culture Co to be Significantly Overvalued.
Key valuation signals for TSE:7640:
PB Ratio: 1.88 (66% above median its 10-year median of 1.13)
GF Value™: 円128.51 vs. price of 円179.00 (39.3% above fair value)
Industry Position: 27.9% above the Retail - Cyclical median (#607 of 1077)
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
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