TOP CULTURE Co.,Ltd. (7640.T) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	17.2B	17.3B	18.4B	19.0B	20.9B
Cost of Revenue	3.0B	11.3B	12.1B	12.9B	14.4B
Gross Profit	1.7B	6.0B	6.3B	6.0B	6.5B
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	1.6B	6.4B	6.8B	6.8B	6.7B
General & Admin Expense	—	—	—	—	—
Selling & Marketing Expense	—	—	—	—	—
Other Expenses	—	—	—	—	—
Total Operating Expenses	1.6B	6.4B	6.8B	6.8B	6.7B
Cost and Expenses	17.4B	17.7B	18.9B	19.8B	21.1B
Operating Income (EBIT)	(278.0M)	(391.0M)	(501.0M)	(802.0M)	(154.0M)
Non-Operating
Interest Income	1.1M	7.5M	8.7M	9.1M	11.2M
Interest Expense	32.3M	127.9M	112.5M	110.5M	96.7M
Net Interest Income	(31.2M)	(120.4M)	(103.8M)	(101.4M)	(85.5M)
Other Non-Op Income/Expense	(15.3M)	(85.9M)	(75.3M)	(86.5M)	(32.7M)
Non-Operating Income (excl Interest)	17.0M	36.6M	28.9M	35.4M	60.6M
EBT (Pre-Tax Income)	104.9M	(672.3M)	(684.1M)	(1.3B)	(240.3M)
Income Tax Expense	12.5M	47.1M	39.8M	27.1M	31.3M
Bottom Line
Net Income	(617.0M)	(731.0M)	(717.0M)	(1.4B)	(272.0M)
Earnings from Cont. Ops	—	—	—	—	—
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	(617.0M)	(731.0M)	(717.0M)	(1.4B)	(272.0M)
Per Share
Basic EPS	(¥40)	(¥47)	(¥46)	(¥111)	(¥23)
Diluted EPS	(¥40)	—	—	—	—
Revenue Per Share	¥1,100	¥1,110	¥1,180	¥1,528	¥1,730
Shares
Basic Shares Outstanding	15.6M	15.6M	15.6M	12.4M	12.1M
Diluted Shares Outstanding	—	—	—	—	—
Profitability Metrics
EBITDA	—	29.7M	(83.8M)	(318.0M)	189.9M
D&A	—	420.7M	417.2M	484.0M	343.9M
EBIT	(278.0M)	(391.0M)	(501.0M)	(802.0M)	(154.0M)

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Jan 1, 2026