Top Culture Co (TSE:7640) ROCE %: 35.93% (As of Apr. 2026)


TSE:7640 Top Culture Co Ltd TSE:7640
47 GF Score
Price 円167.00
GF Value 円129.59
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co ROCE %?

Top Culture Co TSE:7640 -0.60% 47 ROCE % is 35.93% as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 47/100 and a GF Value™ of 円129.59 (Modestly Overvalued). The stock has 3 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Top Culture Co's annualized ROCE % for the quarter that ended in Apr. 2026 was 35.93%.

Top Culture Co  (TSE:7640) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Top Culture Co ROCE % Related Terms

Top Culture Co ROCE % Historical Data

* Premium members only.

The historical data trend for Top Culture Co's ROCE % 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 ROCE % Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -16.50 -1.47 -14.18 -7.84 -9.69

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
ROCE % 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 -3.75 -12.29 -5.76 -14.09 35.93
TSE:7640
47GF Score
Top Culture Co Ltd TSE:7640
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Culture Co ROCE % Calculation

Top Culture Co's annualized ROCE % for the fiscal year that ended in Oct. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=-544.397/( ( (15780.36 - 9334.123) + (14792.543 - 10001.531) )/ 2 )
=-544.397/( (6446.237+4791.012)/ 2 )
=-544.397/5618.6245
=-9.69 %

Top Culture Co's ROCE % of for the quarter that ended in Apr. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Apr. 2026 )  (Q: Oct. 2025 )(Q: Apr. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Apr. 2026 )  (Q: Oct. 2025 )(Q: Apr. 2026 )
=1861.988/( ( (14792.543 - 10001.531) + (17732.264 - 12158.866) )/ 2 )
=1861.988/( ( 4791.012 + 5573.398 )/ 2 )
=1861.988/5182.205
=35.93 %

(1) Note: The EBIT data used here is two times the semi-annual (Apr. 2026) EBIT data.

* 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 ROCE % →
What does a ROCE % of 35.93% mean?
Top Culture Co (TSE:7640) has a ROCE % of 35.93% as of Apr. 2026.
Is Top Culture Co's ROCE % too high?
Top Culture Co's current ROCE % is 35.93%. The Retail - Cyclical industry median ROCE % is 7.58. Top Culture Co's value of 35.93% is 374% above this industry median. Overall, Top Culture Co has a GF Score™ of 47/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's ROCE % compare to CASY and WSM?
Top Culture Co's ROCE % of 35.93% can be compared against companies in the Retail - Cyclical industry. The industry median ROCE % is 7.58. Top Culture Co's value of 35.93% is 374% 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 ROCE % for a Retail - Cyclical company?
The median ROCE % among Retail - Cyclical companies is 7.58, based on 1,117 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current ROCE % of 35.93% is 374% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median ROCE % is 7.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current ROCE % is 35.93%. 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129.59, compared to a current price of 円167.00 — trading 28.9% above its estimated fair value. The current ROCE % is 35.93% and 374% above the Retail - Cyclical industry median of 7.58. Top Culture Co's overall GF Score™ is 47/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current ROCE % is 35.93% 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167.00 is trading 28.9% above its estimated GF Value™ of 円129.59. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • ROCE %: 35.93%
  • GF Value™: 円129.59 vs. price of 円167.00 (28.9% above fair value)
  • GF Score™: 47/100 with 3 warning signs
  • Industry Position: 374% above the Retail - Cyclical median

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.
47GF Score

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

円167.00
Price
円129.59
GF Value