Comparison
Company
Score
Quality
Valuation
Financial
Technical
Why is TOP CULTURE Co., Ltd. ?
1
Negative results in Oct 25
- INTEREST(HY) At JPY 65.85 MM has Grown at 11.09%
- ROCE(HY) Lowest at -62.73%
- DEBT-EQUITY RATIO (HY) Highest at 1,076.53 %
2
Risky - Negative EBITDA
- The stock is trading risky as compared to its average historical valuations
- Over the past year, while the stock has generated a return of 30.41%, its profits have risen by 43.1%
How much should you sell?
- All quantity irrespective of whether you are making profits or losses
(If sector exposure > 30%, please use optimiser tool to see which are the best stocks to hold in Retailing)
When to re-enter? - We will constantly monitor the company and review our call based on new data
Is TOP CULTURE Co., Ltd. for you?
High Risk, Low Return
Absolute
Risk Adjusted
Volatility
TOP CULTURE Co., Ltd.
30.41%
0.33
72.84%
Japan Nikkei 225
36.73%
1.30
28.24%
Quality key factors
Factor
Value
Sales Growth (5y)
-9.61%
EBIT Growth (5y)
-227.57%
EBIT to Interest (avg)
-1.97
Debt to EBITDA (avg)
108.11
Net Debt to Equity (avg)
3.82
Sales to Capital Employed (avg)
2.07
Tax Ratio
5.29%
Dividend Payout Ratio
0
Pledged Shares
0
Institutional Holding
0
ROCE (avg)
1.06%
ROE (avg)
1.83%
Valuation Key Factors 
Factor
Value
P/E Ratio
NA (Loss Making)
Industry P/E
Price to Book Value
1.62
EV to EBIT
-17.56
EV to EBITDA
-192.99
EV to Capital Employed
1.13
EV to Sales
0.45
PEG Ratio
NA
Dividend Yield
NA
ROCE (Latest)
-6.42%
ROE (Latest)
-38.54%
Technical key factors
Indicator
Weekly
Monthly
MACD
Mildly Bearish
Bullish
RSI
No Signal
No Signal
Bollinger Bands
Bearish
Mildly Bullish
Moving Averages
Mildly Bullish (Daily)
KST
Mildly Bearish
Bullish
Dow Theory
Mildly Bullish
Mildly Bullish
OBV
No Trend
Mildly Bullish
Technical Movement
3What is working for the Company
NET PROFIT(HY)
Higher at JPY -361.12 MM
-12What is not working for the Company
INTEREST(HY)
At JPY 65.85 MM has Grown at 11.09%
ROCE(HY)
Lowest at -62.73%
DEBT-EQUITY RATIO
(HY)
Highest at 1,076.53 %
RAW MATERIAL COST(Y)
Grown by 5.1% (YoY
DEBTORS TURNOVER RATIO(HY)
Lowest at 28.75 times
Here's what is working for TOP CULTURE Co., Ltd.
Net Profit
Higher at JPY -361.12 MM
than preceding 12 month period ended Oct 2025MOJO Watch
In the half year the company has already crossed Net Profit of the previous twelve months
Net Profit (JPY MM)
Here's what is not working for TOP CULTURE Co., Ltd.
Interest
At JPY 65.85 MM has Grown at 11.09%
over previous Semi-Annual periodMOJO Watch
Rising interest cost signifies increased borrowings
Interest Paid (JPY MM)
Debt-Equity Ratio
Highest at 1,076.53 % and Grown
In each half year in the last five Semi-Annual periodsMOJO Watch
The company is borrowing more to fund its operations; it's liquidity situation may be stressed
Debt-Equity Ratio
Debtors Turnover Ratio
Lowest at 28.75 times
in the last five Semi-Annual periodsMOJO Watch
Company's pace of selling Debtors has slowed
Debtors Turnover Ratio
Raw Material Cost
Grown by 5.1% (YoY)
MOJO Watch
The company's ability to pass on the cost of raw materials to customers has deteriorated; this may lead to a fall in profit margin
Raw Material Cost as a percentage of Sales






