ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. 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 Total Stockholders Equity over the quarter that ended in Apr. 2026 was 円1,111 Mil. Therefore, Top Culture Co's annualized ROE % for the quarter that ended in Apr. 2026 was 146.16%.
The historical rank and industry rank for Top Culture Co's ROE % or its related term are showing as below:
TSE:7640'
s ROE % Range Over the Past 10 Years
Min: -62.73 Med: -35.59 Max: 29.5
Current: 29.5
During the past 13 years, Top Culture Co's highest ROE % was 29.50%. The lowest was -62.73%. And the median was -35.59%.
TSE:7640's ROE % is ranked better than 88.97% of 1097
companies
in the Retail - Cyclical industry
Industry Median: 6.46
vs TSE:7640: 29.50
Top Culture Co (TSE:7640) ROE % Explanation
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is two times the semi-annual (Apr. 2026) net income data. The Revenue data used here is two times the semi-annual (Apr. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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.
Be Aware
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.
Top Culture Co ROE % Related Terms
Top Culture Co ROE % Historical Data
* Premium members only.
The historical data trend for Top Culture Co's ROE % 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.
For the Specialty Retail subindustry, Top Culture Co's ROE %, along with its competitors' market caps and ROE % 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 % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's ROE % distribution charts can be found below:
* The bar in red indicates where Top Culture Co's ROE % 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 ROE %, the net income of the last fiscal year and the average total shareholder 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.
ROE % is displayed in the 30-year financial page.
Top Culture Co (TSE:7640) has a ROE % of 146.16% as of Apr. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #121 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 11%.
Is Top Culture Co's ROE % too high?
Top Culture Co's current ROE % is 146.16%. The Retail - Cyclical industry median ROE % is 6.46. Top Culture Co's value of 146.16% is 2162.5% above this industry median. Based on the distribution chart, Top Culture Co ranks #121 out of 1097 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 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's ROE % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #121 out of 1097 companies for ROE %. This places Top Culture Co in the top 11% of its industry — outperforming the majority of peers. The industry median ROE % is 6.46. Top Culture Co's value of 146.16% is 2162.5% 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 ROE % for a Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.46, based on 1,097 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current ROE % of 146.16% is 2162.5% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current ROE % is 146.16%. 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 ROE % is 146.16% and 2162.5% above the Retail - Cyclical industry median of 6.46. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current ROE % is 146.16% 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:
ROE %: 146.16%
GF Value™: 円129.59 vs. price of 円167.00 (28.9% above fair value)
Industry Position: 2162.5% above the Retail - Cyclical median (#121 of 1097)
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.
49GF Score
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