Top Culture Co (TSE:7640) ROE % Adjusted to Book Value: 73.45% (As of Apr. 2026)


TSE:7640 Top Culture Co Ltd TSE:7640
45 GF Score
Price 円165.00
GF Value 円129.23
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Top Culture Co ROE % Adjusted to Book Value?

Top Culture Co TSE:7640 +2.48% 45 ROE % Adjusted to Book Value is 73.45% as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 45/100 and a GF Value™ of 円129.23 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Top Culture Co's ROE % for the quarter that ended in Apr. 2026 was 146.16%. Top Culture Co's PB Ratio for the quarter that ended in Apr. 2026 was 1.99. Top Culture Co's ROE % Adjusted to Book Value for the quarter that ended in Apr. 2026 was 73.45%.


Top Culture Co ROE % Adjusted to Book Value Related Terms


Top Culture Co ROE % Adjusted to Book Value Historical Data

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The historical data trend for Top Culture Co's ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROE % Adjusted to Book Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -49.92 -10.45 -43.56 -24.81 -16.82

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
ROE % Adjusted to Book Value 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 -16.84 -37.49 -21.07 -25.10 73.45

TSE:7640 vs CASY, WSM, DKS: ROE % Adjusted to Book Value Comparison

For the Specialty Retail subindustry, Top Culture Co's ROE % Adjusted to Book Value, along with its competitors' market caps and ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where Top Culture Co's ROE % Adjusted to Book Value falls into.


TSE:7640
45GF Score
Top Culture Co Ltd TSE:7640
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Culture Co ROE % Adjusted to Book Value Calculation

Top Culture Co's ROE % Adjusted to Book Value for the fiscal year that ended in Oct. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=-62.73% / 3.73
=-16.82%

Top Culture Co's ROE % Adjusted to Book Value for the quarter that ended in Apr. 2026 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=146.16% / 1.99
=73.45%

* 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.

What does a ROE % Adjusted to Book Value of 73.45% mean?
Top Culture Co (TSE:7640) has a ROE % Adjusted to Book Value of 73.45% as of Apr. 2026. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Top Culture Co and its competitors.
Is Top Culture Co's ROE % Adjusted to Book Value too high?
Top Culture Co's current ROE % Adjusted to Book Value is 73.45%. Overall, Top Culture Co has a GF Score™ of 45/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's ROE % Adjusted to Book Value compare to CASY and WSM?
Top Culture Co's ROE % Adjusted to Book Value of 73.45% can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % Adjusted to Book Value for a Retail - Cyclical company?
A good ROE % Adjusted to Book Value depends on the Retail - Cyclical industry context. However, ROE % Adjusted to Book Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high ROE % Adjusted to Book Value mean?
A high ROE % Adjusted to Book Value can signal that a stock is expensive relative to its fundamentals. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Top Culture Co and its competitors. Top Culture Co's current ROE % Adjusted to Book Value is 73.45%. 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129.23, compared to a current price of 円165.00 — trading 27.7% above its estimated fair value. The current ROE % Adjusted to Book Value is 73.45%. Top Culture Co's overall GF Score™ is 45/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % Adjusted to Book Value calculated?
ROE % Adjusted to Book Value is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current ROE % Adjusted to Book Value is 73.45% 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165.00 is trading 27.7% above its estimated GF Value™ of 円129.23. GuruFocus considers Top Culture Co to be Modestly Overvalued.

Key valuation signals for TSE:7640:

  • ROE % Adjusted to Book Value: 73.45%
  • GF Value™: 円129.23 vs. price of 円165.00 (27.7% above fair value)
  • GF Score™: 45/100 with 3 warning signs

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.
45GF Score

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

円165.00
Price
円129.23
GF Value