Top's (TSE:243A) Pretax Margin %: 4.72% (As of Mar. 2026) — 127% Above Median


TSE:243A Top's Inc TSE:243A
16 GF Score
Price 円1,122.00
! 5 Warning Signs
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What is Top's Pretax Margin %?

Top's TSE:243A 16 Pretax Margin % is 4.72% as of Mar. 2026, which is 127% above its 10-year median of 2.08. GuruFocus rates TSE:243A with a GF Score™ of 16/100. The stock has 5 warning signs investors should review.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Top's's Pre-Tax Income for the six months ended in Mar. 2026 was 円101 Mil. Top's's Revenue for the six months ended in Mar. 2026 was 円2,135 Mil. Therefore, Top's's pretax margin for the quarter that ended in Mar. 2026 was 4.72%.

The historical rank and industry rank for Top's's Pretax Margin % or its related term are showing as below:

TSE:243A' s Pretax Margin % Range Over the Past 10 Years
Min: 0.7   Med: 2.08   Max: 3.57
Current: 1.04


TSE:243A's Pretax Margin % is not ranked
in the Restaurants industry.
Industry Median: 2.9 vs TSE:243A: 1.04

Top's  (TSE:243A) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Top's Pretax Margin % Related Terms


Top's Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Top's's Pretax Margin % 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's Pretax Margin % Chart

Top's Annual Data
Trend Sep22 Sep23 Sep24 Sep25
Pretax Margin %
0.70 1.54 3.57 2.61

Top's Semi-Annual Data
Sep22 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Pretax Margin % Get a 7-Day Free Trial 11.43 -7.47 7.70 -4.30 4.72

TSE:243A vs MCD, SBUX, CMG: Pretax Margin % Comparison

For the Restaurants subindustry, Top's's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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's Pretax Margin % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Top's's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where Top's's Pretax Margin % falls into.


TSE:243A
16GF Score
Top's Inc TSE:243A
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Top's Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

Top's's Pretax Margin for the fiscal year that ended in Sep. 2025 is calculated as

Pretax Margin=Pre-Tax Income (A: Sep. 2025 )/Revenue (A: Sep. 2025 )
=90.658/3469.276
=2.61 %

Top's's Pretax Margin for the quarter that ended in Mar. 2026 is calculated as

Pretax Margin=Pre-Tax Income (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=100.826/2135.363
=4.72 %

* 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 Pretax Margin % →
What does a Pretax Margin % of 4.72% mean?
Top's (TSE:243A) has a Pretax Margin % of 4.72% as of Mar. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Top's and its competitors. This is 127% above median its historical median of 2.08. Over the past decade, Top's' Pretax Margin % has ranged from 0.70 to 3.57.
Is Top's' Pretax Margin % too high?
Top's' current Pretax Margin % of 4.72% is 127% above median its 10-year median of 2.08. Over the past 10 years, this metric has ranged from a low of 0.70 to a high of 3.57. The Restaurants industry median Pretax Margin % is 2.90. Top's' value of 4.72% is 62.8% above this industry median. Overall, Top's has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Top's' Pretax Margin % compare to MCD and SBUX?
Top's' Pretax Margin % of 4.72% can be compared against companies in the Restaurants industry. The industry median Pretax Margin % is 2.90. Top's' value of 4.72% is 62.8% above this benchmark. Historically, Top's' own Pretax Margin % has ranged from 0.70 to 3.57 over the past decade. While the company's 10-year median is 2.08 vs. the industry median of 2.90, Top's 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 Pretax Margin % for a Restaurants company?
The median Pretax Margin % among Restaurants companies is 2.90, based on 363 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top's's current Pretax Margin % of 4.72% is 62.8% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Top's and its competitors. For the Restaurants industry, the median Pretax Margin % is 2.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top's's current Pretax Margin % is 4.72%, which is 127% above median its own 10-year median of 2.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top's stock overvalued right now?
Top's (TSE:243A) has a current Pretax Margin % of 4.72%. The current Pretax Margin % is 4.72%, which is 127% above median its 10-year median of 2.08 and 62.8% above the Restaurants industry median of 2.90. Top's' overall GF Score™ is 16/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Top's (TSE:243A), the current Pretax Margin % is 4.72% as of Mar. 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.

Top's Business Description

Address 3-16-11 Akasaka, Minato-ku, Tokyo, JPN, 107-0052
Top's Inc is engaged in manufacturing and selling of Western-style confectionery. The company is operating restaurants that serve light meals.
16GF Score

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Pretax Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円1,122.00
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