Top Culture Co (TSE:7640) Pretax Margin %: 9.19% (As of Apr. 2026)


TSE:7640 Top Culture Co Ltd TSE:7640
49 GF Score
Price 円161.00
GF Value 円129.28
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co Pretax Margin %?

Top Culture Co TSE:7640 +0.63% 49 Pretax Margin % is 9.19% as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 49/100 and a GF Value™ of 円129.28 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,124 Retail - Cyclical companies, Top Culture Co ranks worse than 56.76% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Top Culture Co's Pre-Tax Income for the six months ended in Apr. 2026 was 円864 Mil. Top Culture Co's Revenue for the six months ended in Apr. 2026 was 円9,399 Mil. Therefore, Top Culture Co's pretax margin for the quarter that ended in Apr. 2026 was 9.19%.

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

TSE:7640' s Pretax Margin % Range Over the Past 10 Years
Min: -7.33   Med: -3.31   Max: 2.46
Current: 2.46


TSE:7640's Pretax Margin % is ranked worse than
56.76% of 1124 companies
in the Retail - Cyclical industry
Industry Median: 3.17 vs TSE:7640: 2.46

Top Culture Co  (TSE:7640) 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 Culture Co Pretax Margin % Related Terms


Top Culture Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Top Culture Co'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 Culture Co Pretax Margin % Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -7.22 -1.15 -7.12 -3.72 -3.88

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
Pretax Margin % 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 -2.03 -5.63 -2.55 -5.42 9.19

TSE:7640 vs CASY, WSM, DKS: Pretax Margin % Comparison

For the Specialty Retail subindustry, Top Culture Co'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 Culture Co Pretax Margin % vs Retail - Cyclical Industry

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

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


TSE:7640
49GF Score
Top Culture Co Ltd TSE:7640
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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

Pretax Margin=Pre-Tax Income (A: Oct. 2025 )/Revenue (A: Oct. 2025 )
=-672.286/17333.26
=-3.88 %

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

Pretax Margin=Pre-Tax Income (Q: Apr. 2026 )/Revenue (Q: Apr. 2026 )
=863.965/9398.979
=9.19 %

* 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 9.19% mean?
Top Culture Co (TSE:7640) has a Pretax Margin % of 9.19% as of Apr. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #638 out of 1124 companies in the Retail - Cyclical industry, placing it in the top 56.8%.
Is Top Culture Co's Pretax Margin % too high?
Top Culture Co's current Pretax Margin % is 9.19%. The Retail - Cyclical industry median Pretax Margin % is 3.17. Top Culture Co's value of 9.19% is 189.9% above this industry median. Based on the distribution chart, Top Culture Co ranks #638 out of 1124 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Top Culture Co has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Pretax Margin % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #638 out of 1124 companies for Pretax Margin %. This places Top Culture Co in the lower half of its industry. The industry median Pretax Margin % is 3.17. Top Culture Co's value of 9.19% is 189.9% above this benchmark. 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 Retail - Cyclical company?
The median Pretax Margin % among Retail - Cyclical companies is 3.17, based on 1,124 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 Culture Co's current Pretax Margin % of 9.19% is 189.9% 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 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 Culture Co and its competitors. For the Retail - Cyclical industry, the median Pretax Margin % is 3.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Pretax Margin % is 9.19%. 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129.28, compared to a current price of 円161.00 — trading 24.5% above its estimated fair value. The current Pretax Margin % is 9.19% and 189.9% above the Retail - Cyclical industry median of 3.17. Top Culture Co's overall GF Score™ is 49/100 with 3 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 Culture Co (TSE:7640), the current Pretax Margin % is 9.19% 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161.00 is trading 24.5% above its estimated GF Value™ of 円129.28. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • Pretax Margin %: 9.19%
  • GF Value™: 円129.28 vs. price of 円161.00 (24.5% above fair value)
  • GF Score™: 49/100 with 3 warning signs
  • Industry Position: 189.9% above the Retail - Cyclical median (#638 of 1124)

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.
49GF Score

Get the complete analysis for TSE:7640

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

円161.00
Price
円129.28
GF Value