Meito’s consolidated subsidiaries have led to revenue growth to 14,617 million yen (YoY +10.3%). Operating income was 133 million yen, ordinary income 103 million yen, and net income attributable to owners of the parent rose significantly to 1,662 million yen. Beneficial effects from new businesses and store strategies, along with controlled personnel costs, contributed to the profit increase. The expansion of the consolidated scope due to new subsidiaries within the quarter and the exclusion of Method Kaiser affected results. Full-year guidance remains undecided. Segment-wise, Tsutaya Bookstore business remains the core driver.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7640","jir_company_name":"TOP CULTURE Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7640-20260910-01.pdf","jir_short_summary":"Meito's consolidated subsidiaries have led to revenue growth to 14,617 million yen (YoY +10.3%). Operating income was 133 million yen, ordinary income 103 million yen, and net income attributable to owners of the parent rose significantly to 1,662 million yen. Beneficial effects from new businesses and store strategies, along with controlled personnel costs, contributed to the profit increase. The expansion of the consolidated scope due to new subsidiaries within the quarter and the exclusion of Method Kaiser affected results. Full-year guidance remains undecided. Segment-wise, Tsutaya Bookstore business remains the core driver.","jir_summary":"### \u696d\u7e3e\u306e\u6982\u8981\nThis quarter's consolidated net sales were 14,617 million yen (YoY +10.3%), supported by structural changes including the consolidation of Meito as a subsidiary and contributions from new businesses. Operating income was 133 million yen, ordinary income was 103 million yen, and net income attributable to owners of the parent rose sharply to 1,662 million yen. The Tsutaya Bookstore-focused mix continued to provide strong momentum, with solid performance in premium goods, stationery, and book sales. At the same time, gains from special items related to business consolidation and negative goodwill contributed to overall profitability. The full-year guidance remains undecided due to significant changes in business structure; rational assumptions will be disclosed as soon as feasible.\n\n### \u4eca\u5f8c\u306e\u898b\u901a\u3057\u3068\u8cc7\u672c\u653f\u7b56\nThe earnings summary notes that structural changes from business succession and stock transfer may continue affecting performance. The full-year forecast for the October 2026 period is undecided; it will be disclosed when a reasonable estimate can be made. The company will continue its capital policy to convert and retire A-type preferred stock, aiming to stabilize equity and improve capital efficiency (conversion of 3,000 shares, cash outlay for 12,000 shares, followed by retirement). Although the total number of issued shares increased, priority is given to stabilizing equity.","jir_financial_highlights":"Sales: 14,617,554\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd4+10.3\uff05)\nOperating income: 133,731\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd4\u25b3\u4e0d\u660e\uff08\u524d\u671f\u306f\u25b3221,?\u767e\u4e07\u5186\uff09)\nOrdinary income: 103,813\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd4\u25b3\u5186)\nNet income attributable to owners of the parent: 1,662,121\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd4\u5927\u5e45\u5897)\nAverage shares outstanding during period: 15,610,920\u682a (\u524d\u5e74\u540c\u56db\u534a\u671f\u6bd4\u8f03)\nShares issued at end of period: 16,214,400\u682a (\u524d\u5e74\u671f\u3068\u540c\u6570)","jir_category":"","jir_hashtags":"#Earnings, #MidTermPlan","jir_key_figures":"Sales: 14,617,554 thousand yen\nOperating income: 133,731 thousand yen\nNet income attributable to owners of the parent: 1,662,121 thousand yen","jir_meta_title":"Top Culture Group: 3Q FY Oct 2026 Earnings \u2014 Revenue 14.6b yen, Profit Growth","jir_meta_description":"Top Culture Group 3Q FY Oct 2026 financial results. Revenue up 10.3% YoY to 14,617 million yen; operating income 133 million yen; net income 1,662 million yen. Growth driven by new businesses and consolidation scope; full-year guidance undecided.","jir_og_title":"Top Culture Reports Revenue Growth and Profit Increase in 3Q","jir_og_description":"Top Culture posted revenue of 14,617 million yen and net income of 1,662 million yen in the third quarter. Contributions from new businesses and expansion of the consolidation scope supported growth.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/11\\\",\\\"2026\/7\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[13250899,14617554]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating income trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/11\\\",\\\"2026\/7\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating income\\\",\\\"data\\\":[-221390,133731]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment revenue\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Tsutaya Bookstore\\\",\\\"Gaming & Trading Cards\\\",\\\"Sports-related\\\",\\\"Home care\\\",\\\"Food & beverage\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[138107?7,471362,202457,167753,886166]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Gross margin & SG&A ratio\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/11\\\",\\\"2026\/7\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross margin\\\",\\\"data\\\":[34.9,36.0]},{\\\"label\\\":\\\"SG&A ratio\\\",\\\"data\\\":[36.7,35.1]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Quarterly forecast vs actual\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[[\\\"Sales\\\", \\\"14,617,554\\\", \\\"Unclear\\\"],[\\\"Operating income\\\", \\\"133,731\\\", \\\"Unclear\\\"]]}\"}]","ir_related_company":60521,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-112306","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n