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.
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.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Top Culture Co's annualized net income for the quarter that ended in Apr. 2026 was 円1,624 Mil. Top Culture Co's average shareholder tangible equity for the quarter that ended in Apr. 2026 was 円983 Mil. Therefore, Top Culture Co's annualized Return-on-Tangible-Equity for the quarter that ended in Apr. 2026 was 165.23%.
The historical rank and industry rank for Top Culture Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:7640'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -70.25 Med: -37.24 Max: 33.1
Current: 33.1
During the past 13 years, Top Culture Co's highest Return-on-Tangible-Equity was 33.10%. The lowest was -70.25%. And the median was -37.24%.
TSE:7640's Return-on-Tangible-Equity is ranked better than 83.68% of 1060
companies
in the Retail - Cyclical industry
Industry Median: 8.34
vs TSE:7640: 33.10
Top Culture Co (TSE:7640) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
Top Culture Co Return-on-Tangible-Equity Related Terms
Top Culture Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Top Culture Co's Return-on-Tangible-Equity 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.
TSE:7640 vs CASY, WSM, DKS: Return-on-Tangible-Equity Comparison
For the Specialty Retail subindustry, Top Culture Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Return-on-Tangible-Equity vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Top Culture Co's Return-on-Tangible-Equity falls into.
* 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.
In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is two times the semi-annual (Apr. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 165.23% mean?
Top Culture Co (TSE:7640) has a Return-on-Tangible-Equity of 165.23% as of Apr. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #173 out of 1060 companies in the Retail - Cyclical industry, placing it in the top 16.3%.
Is Top Culture Co's Return-on-Tangible-Equity too high?
Top Culture Co's current Return-on-Tangible-Equity is 165.23%. The Retail - Cyclical industry median Return-on-Tangible-Equity is 8.34. Top Culture Co's value of 165.23% is 1881.2% above this industry median. Based on the distribution chart, Top Culture Co ranks #173 out of 1060 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Top Culture Co has a GF Score™ of 43/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Return-on-Tangible-Equity compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #173 out of 1060 companies for Return-on-Tangible-Equity. This places Top Culture Co in the top 16% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 8.34. Top Culture Co's value of 165.23% is 1881.2% 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 Return-on-Tangible-Equity for a Retail - Cyclical company?
The median Return-on-Tangible-Equity among Retail - Cyclical companies is 8.34, based on 1,060 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current Return-on-Tangible-Equity of 165.23% is 1881.2% 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 Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Equity is 8.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Return-on-Tangible-Equity is 165.23%. 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128.66, compared to a current price of 円166.00 — trading 29% above its estimated fair value. The current Return-on-Tangible-Equity is 165.23% and 1881.2% above the Retail - Cyclical industry median of 8.34. 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 Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Return-on-Tangible-Equity is 165.23% 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166.00 is trading 29% above its estimated GF Value™ of 円128.66.
GuruFocus considers Top Culture Co to be Modestly Overvalued.
Key valuation signals for TSE:7640:
Return-on-Tangible-Equity: 165.23%
GF Value™: 円128.66 vs. price of 円166.00 (29% above fair value)
Industry Position: 1881.2% above the Retail - Cyclical median (#173 of 1060)
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
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:7640 has been successfully added to your 
