Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.
Top Culture Co's operating assets for the quarter that ended in Apr. 2026 was 円17,171 Mil. Top Culture Co's operating liabilities for the quarter that ended in Apr. 2026 was 円7,616 Mil. Top Culture Co's Total Assets for the quarter that ended in Oct. 2025 was 円14,793 Mil. Therefore, Top Culture Co's scaled net operating assets (SNOA) for the quarter that ended in Apr. 2026 was 0.65.
Top Culture Co Scaled Net Operating Assets Related Terms
Top Culture Co Scaled Net Operating Assets Historical Data
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The historical data trend for Top Culture Co's Scaled Net Operating Assets 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: Scaled Net Operating Assets Comparison
For the Specialty Retail subindustry, Top Culture Co's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's Scaled Net Operating Assets distribution charts can be found below:
* The bar in red indicates where Top Culture Co's Scaled Net Operating Assets 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.
What does a Scaled Net Operating Assets of 0.65 mean?
Top Culture Co (TSE:7640) has a Scaled Net Operating Assets of 0.65 as of Apr. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Top Culture Co and its competitors.
Is Top Culture Co's Scaled Net Operating Assets too high?
Top Culture Co's current Scaled Net Operating Assets is 0.65. 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 Scaled Net Operating Assets compare to CASY and WSM?
Top Culture Co's Scaled Net Operating Assets of 0.65 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 Scaled Net Operating Assets for a Retail - Cyclical company?
A good Scaled Net Operating Assets depends on the Retail - Cyclical industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Top Culture Co and its competitors. Top Culture Co's current Scaled Net Operating Assets is 0.65. 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129.18, compared to a current price of 円165.00 — trading 27.7% above its estimated fair value. The current Scaled Net Operating Assets is 0.65. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Scaled Net Operating Assets is 0.65 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129.18.
GuruFocus considers Top Culture Co to be Modestly Overvalued.
Key valuation signals for TSE:7640:
Scaled Net Operating Assets: 0.65
GF Value™: 円129.18 vs. price of 円165.00 (27.7% above fair value)
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.
45GF Score
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