TOP CULTURE Co., Ltd. Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Apr'25

Jan'25

Oct'24

Jul'24

Apr'24

Jan'24

Oct'23

Net Sales

4,407.94

4,894.81

4,372.68

4,248.80

4,719.04

5,073.51

4,356.01

Other Operating Income

0.00

Total Operating income

4,407.94

4,894.81

4,372.68

4,248.80

4,719.04

5,073.51

4,356.01

Raw Material Cost

2,876.82

3,219.55

2,785.69

2,764.82

3,141.73

3,400.66

2,927.46

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

32.13

29.91

30.81

28.47

26.42

26.83

26.98

Selling and Distribution Expenses

1,647.20

1,670.84

1,787.49

1,623.39

1,707.44

1,704.76

1,758.32

Other Expenses

-3.21

-2.99

-3.08

-2.85

-2.64

-2.68

-2.70

Total Expenditure (Excl Depreciation)

4,524.02

4,890.39

4,573.18

4,388.21

4,849.17

5,105.43

4,685.78

Operating Profit (PBDIT) excl Other Income

-116.1

4.4

-200.5

-139.4

-130.1

-31.9

-329.79999999999995

Other Income

8.35

8.98

9.97

8.94

12.02

10.48

-9.57

Operating Profit (PBDIT)

3.75

115.16

-72.29

-25.84

-19.49

84.84

-213.87

Interest

32.13

29.91

30.81

28.47

26.42

26.83

26.98

Exceptional Items

-80.43

0.00

-104.93

0.00

-6.12

0.00

-426.97

Gross Profit (PBDT)

1,531.13

1,675.26

1,586.99

1,483.98

1,577.31

1,672.85

1,428.55

Depreciation

111.48

101.77

118.23

104.63

98.62

106.27

125.46

Profit Before Tax

-220.29

-16.51

-326.26

-158.95

-150.66

-48.26

-793.29

Tax

11.34

6.04

8.52

12.31

10.92

8.09

5.24

Provisions and contingencies

0.00

Profit After Tax

-234.10

-28.12

-332.21

-166.80

-161.75

-56.87

-799.02

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

-234.10

-28.12

-332.21

-166.80

-161.75

-56.87

-799.02

Share in Profit of Associates

0.00

Minority Interest

2.47

5.58

-2.57

-4.47

0.17

0.52

0.49

Other related items

0.00

Consolidated Net Profit

-231.63

-22.55

-334.78

-171.26

-161.58

-56.35

-798.53

Equity Capital

0.00

Face Value

0.0

Reserves

-833.35

1,502.77

-506.00

-173.73

55.38

216.71

380.12

Earnings per share (EPS)

-15.0

-2.27

-21.28

-10.68

-10.36

-3.64

-59.85

Diluted Earnings per share

-15.0

-2.27

-21.28

-10.68

-10.36

-3.64

-59.85

Operating Profit Margin (Excl OI)

-2.63%

0.09%

-4.59%

-3.28%

-2.76%

-0.63%

-7.57%

Gross Profit Margin

-2.47%

1.74%

-4.76%

-1.28%

-1.1%

1.14%

-15.33%

PAT Margin

-5.31%

-0.57%

-7.6%

-3.93%

-3.43%

-1.12%

-18.34%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - YoY

Net Sales

YoY Growth in quarter ended Apr 2025 is -6.59% vs -3.07% in Apr 2024

Consolidate Net Profit

YoY Growth in quarter ended Apr 2025 is -43.32% vs 37.12% in Apr 2024

Operating Profit (PBDIT) excl Other Income

YoY Growth in quarter ended Apr 2025 is 85.40% vs 63.71% in Apr 2024

Interest

YoY Growth in quarter ended Apr 2025 is 21.59% vs -1.86% in Apr 2024

Operating Profit Margin (Excl OI)

YoY Growth in quarter ended Apr 2025 has improved from Apr 2024

Compare Quarterly Results Of TOP CULTURE Co., Ltd. With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(JPY)

Change(%)

Net Sales

4,407.94

2,850.70

1,557.24

54.63%

Other Operating Income

0.00

Total Operating income

4,407.94

2,850.70

1,557.24

54.63%

Raw Material Cost

2,876.82

1,354.76

1,522.06

112.35%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

32.13

10.42

21.71

208.35%

Selling and Distribution Expenses

1,647.20

1,292.26

354.94

27.47%

Other Expenses

-3.21

-1.04

-2.17

-208.65%

Total Expenditure (Excl Depreciation)

4,524.02

2,647.02

1,877.00

70.91%

Operating Profit (PBDIT) excl Other Income

-116.08

203.67

-319.75

-156.99%

Other Income

8.35

1.86

6.49

348.92%

Operating Profit (PBDIT)

3.75

288.57

-284.82

-98.70%

Interest

32.13

10.42

21.71

208.35%

Exceptional Items

-80.43

0.00

-80.43

Gross Profit (PBDT)

1,531.13

1,495.93

35.20

2.35%

Depreciation

111.48

83.04

28.44

34.25%

Profit Before Tax

-220.29

195.11

-415.40

-212.91%

Tax

11.34

63.48

-52.14

-82.14%

Provisions and contingencies

0.00

Profit After Tax

-234.10

131.64

-365.74

-277.83%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

-234.10

131.64

-365.74

-277.83%

Share in Profit of Associates

0.00

Minority Interest

2.47

0.00

2.47

Other related items

0.00

Consolidated Net Profit

-231.63

131.64

-363.27

-275.96%

Equity Capital

0.00

Face Value

0.00

Reserves

-833.35

4,564.29

-5,397.64

-118.26%

Earnings per share (EPS)

-15.00

32.14

-47.14

-146.67%

Diluted Earnings per share

-15.00

32.14

-47.14

-146.67%

Operating Profit Margin (Excl OI)

-2.63%

7.14%

0.00

-9.77%

Gross Profit Margin

-2.47%

9.76%

0.00

-12.23%

PAT Margin

-5.31%

4.62%

0.00

-9.93%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 440.79 Million

in Apr 2025

Figures in Million

QoQ Growth in quarter ended Apr 2025 is -9.95% vs 11.94% in Jan 2025

YoY Growth in quarter ended Apr 2025 is -6.59% vs -3.07% in Apr 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit -23.16 Million

in Apr 2025

Figures in Million

QoQ Growth in quarter ended Apr 2025 is -929.33% vs 93.28% in Jan 2025

YoY Growth in quarter ended Apr 2025 is -43.32% vs 37.12% in Apr 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) -0.46 Million

in Apr 2025

Figures in Million

QoQ Growth in quarter ended Apr 2025 is -104.33% vs 229.04% in Jan 2025

YoY Growth in quarter ended Apr 2025 is 85.40% vs 63.71% in Apr 2024

Quarterly - Interest

Interest 3.21 Million

in Apr 2025

Figures in Million

QoQ Growth in quarter ended Apr 2025 is 7.36% vs -2.92% in Jan 2025

YoY Growth in quarter ended Apr 2025 is 21.59% vs -1.86% in Apr 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) -2.63%

in Apr 2025

Figures in %

QoQ Growth in quarter ended Apr 2025 has fallen from Jan 2025

YoY Growth in quarter ended Apr 2025 has improved from Apr 2024