Top Culture Co (TSE:7640) 3-Year RORE % : -69.07% (As of Apr. 2026)

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TSE:7640 Top Culture Co Ltd TSE:7640
39 GF Score
Price 円179.00
GF Value 円128.40
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Top Culture Co 3-Year RORE %?

Top Culture Co TSE:7640 +6.55% 39 3-Year RORE % is -69.07 as of Apr. 2026. GuruFocus rates TSE:7640 with a GF Score™ of 39/100 and a GF Value™ of 円128.40 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,052 Retail - Cyclical companies, Top Culture Co ranks worse than 86.41% on this metric.

Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments. Top Culture Co's 3-Year RORE % for the quarter that ended in Apr. 2026 was -69.07%.

The industry rank for Top Culture Co's 3-Year RORE % or its related term are showing as below:

TSE:7640's 3-Year RORE % is ranked worse than
86.41% of 1052 companies
in the Retail - Cyclical industry
Industry Median: 4.265 vs TSE:7640: -69.07

Top Culture Co  (TSE:7640) 3-Year RORE % Explanation

Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.

There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.

Be Aware

Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.


Top Culture Co 3-Year RORE % Related Terms


Top Culture Co 3-Year RORE % Historical Data

* Premium members only.

The historical data trend for Top Culture Co's 3-Year RORE % 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 3-Year RORE % Chart

Top Culture Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
3-Year RORE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 144.78 33.60 -16.19 12.21 -30.57

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
3-Year RORE % 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 -20.14 12.21 2.09 -30.57 -69.07

TSE:7640 vs CASY, WSM, DKS: 3-Year RORE % Comparison

For the Specialty Retail subindustry, Top Culture Co's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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 3-Year RORE % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's 3-Year RORE % distribution charts can be found below:

* The bar in red indicates where Top Culture Co's 3-Year RORE % falls into.


TSE:7640
39GF Score
Top Culture Co Ltd TSE:7640
3-Year RORE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Culture Co 3-Year RORE % Calculation

Top Culture Co's 3-Year RORE % for the quarter that ended in Apr. 2026 is calculated as:

3-Year RORE %=( Most Recent EPS (Diluted)- First Period EPS (Diluted) )/( Cumulative EPS (Diluted) for 3-year -Cumulative Dividends per Share for 3-year )
=( 1.98--104.76 )/( -151.55-3 )
=106.74/-154.55
=-69.07 %

* 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 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Apr. 2026 and 3-year before.

Frequently Asked Questions Learn more about 3-Year RORE % →
What does a 3-Year RORE % of -69.07 mean?
Top Culture Co (TSE:7640) has a 3-Year RORE % of -69.07 as of Apr. 2026. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Top Culture Co and its competitors. According to the industry distribution chart, Top Culture Co ranks #909 out of 1052 companies in the Retail - Cyclical industry, placing it in the top 86.4%.
Is Top Culture Co's 3-Year RORE % too high?
Top Culture Co's current 3-Year RORE % is -69.07. Based on the distribution chart, Top Culture Co ranks #909 out of 1052 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Top Culture Co has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's 3-Year RORE % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #909 out of 1052 companies for 3-Year RORE %. This places Top Culture Co in the lower half of its industry. The industry median 3-Year RORE % is 4.27. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Retail - Cyclical company?
The median 3-Year RORE % among Retail - Cyclical companies is 4.27, based on 1,052 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year RORE % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year RORE % 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 3-Year RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Top Culture Co and its competitors. For the Retail - Cyclical industry, the median 3-Year RORE % is 4.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current 3-Year RORE % is -69.07. 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 Significantly Overvalued. The stock's GF Value™ is 円128.40, compared to a current price of 円179.00 — trading 39.4% above its estimated fair value. The current 3-Year RORE % is -69.07. Top Culture Co's overall GF Score™ is 39/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current 3-Year RORE % is -69.07 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179.00 is trading 39.4% above its estimated GF Value™ of 円128.40. GuruFocus considers Top Culture Co to be Significantly Overvalued.

Key valuation signals for TSE:7640:

  • 3-Year RORE %: -69.07
  • GF Value™: 円128.40 vs. price of 円179.00 (39.4% above fair value)
  • GF Score™: 39/100 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.
39GF Score

Get the complete analysis for TSE:7640

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

円179.00
Price
円128.40
GF Value