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CSS Holdings, Ltd.
(2304)
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Rating:82Outperform
Price Target:
¥1,085.00
▲(9.49% Upside)
Action:Reiterated
Date:08/04/26
The score is driven primarily by strong financial performance (profitable operations, low leverage, and high cash conversion) and very attractive valuation (low P/E and high dividend yield). Technical indicators are more neutral, with only mild positive momentum and weaker longer-term trend versus the 200-day moving average.
Positive Factors
Strong Cash Generation
Very high free cash flow conversion (FCF/net income ~93.7%) indicates the business reliably converts earnings into cash. That durable cash generation supports reinvestment, capex, dividends, and debt reduction, enhancing long-term financial flexibility and resilience to cyclical downturns.
Negative Factors
Thin Net Profit Margin
A net margin around 3% leaves limited buffer against rising costs or pricing pressure. Structurally thin profitability constrains the firm’s ability to absorb shocks, fund growth from internally generated earnings, and sustain generous cash returns without relying on continued margin improvement.
Read all positive and negative factors
Positive Factors
Negative Factors
Strong Cash Generation
Very high free cash flow conversion (FCF/net income ~93.7%) indicates the business reliably converts earnings into cash. That durable cash generation supports reinvestment, capex, dividends, and debt reduction, enhancing long-term financial flexibility and resilience to cyclical downturns.
Read all positive factors
CSS Holdings, Ltd. (2304) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥4.64B
Dividend Yield4.89%
Average Volume (3M)13.43K
Price to Earnings (P/E)7.3
Beta (1Y)0.41
Revenue Growth8.57%
EPS Growth56.60%
CountryJP
Employees613
SectorIndustrials
Sector Strength72
IndustrySpecialty Business Services
Share Statistics
EPS (TTM)126.36
Shares Outstanding5,285,600
10 Day Avg. Volume19,360
30 Day Avg. Volume13,433
Financial Highlights & Ratios
PEG Ratio0.23
Price to Book (P/B)1.63
Price to Sales (P/S)0.26
P/FCF Ratio7.58
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
CSS Holdings, Ltd. Business Overview & Revenue Model
Company Description
Established in 1984 and headquartered in Tokyo, Japan, CSS Holdings, Ltd. delivers a broad spectrum of services across the country. The company's core operations include comprehensive hospitality support, such as steward management, as well as dis...
How the Company Makes Money
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CSS Holdings, Ltd. Financial Statement Overview
Summary
Income Statement
85
Very Positive
Balance Sheet
78
Positive
Cash Flow
82
Very Positive
| Breakdown | TTM | Sep 2025 | Sep 2024 | Sep 2023 | Sep 2022 | Sep 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 20.39B | 19.50B | 17.63B | 14.83B | 10.88B | 9.41B |
| Gross Profit | 3.14B | 3.22B | 2.86B | 2.42B | 1.82B | 1.28B |
| EBITDA | 802.10M | 842.85M | 710.64M | 390.24M | 170.76M | -85.97M |
| Net Income | 627.88M | 587.06M | 429.04M | 230.16M | 102.97M | -420.33M |
Balance Sheet | ||||||
| Total Assets | 6.52B | 6.32B | 5.93B | 5.70B | 5.10B | 4.70B |
| Cash, Cash Equivalents and Short-Term Investments | 1.10B | 1.19B | 906.59M | 807.27M | 713.92M | 682.29M |
| Total Debt | 388.10M | 314.06M | 479.49M | 793.33M | 1.05B | 1.17B |
| Total Liabilities | 3.19B | 3.23B | 3.26B | 3.35B | 2.93B | 2.58B |
| Stockholders Equity | 3.33B | 3.09B | 2.67B | 2.35B | 2.17B | 2.12B |
Cash Flow | ||||||
| Free Cash Flow | 663.77M | 663.77M | 519.25M | 443.46M | 276.00M | -374.55M |
| Operating Cash Flow | 708.11M | 708.11M | 605.32M | 471.14M | 285.00M | -360.02M |
| Investing Cash Flow | -58.41M | -58.41M | -53.87M | -35.61M | -8.24M | 8.99M |
| Financing Cash Flow | -418.78M | -418.78M | -420.16M | -373.52M | -197.71M | -166.24M |
CSS Holdings, Ltd. Technical Analysis
Negative
991.00
Price Trends
924.96
Negative
929.71
Negative
941.90
Negative
Market Momentum
-4.16
Positive
47.58
Neutral
58.91
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2304, the sentiment is Negative. The current price of 991 is above the 20-day moving average (MA) of 929.35, above the 50-day MA of 924.96, and above the 200-day MA of 941.90, indicating a bearish trend. The MACD of -4.16 indicates Positive momentum. The RSI at 47.58 is Neutral, neither overbought nor oversold. The STOCH value of 58.91 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:2304.
CSS Holdings, Ltd. Peers Comparison
UnderperformOutperform
Sector (63)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
82 Outperform | ¥4.64B | 7.29 | ― | 4.62% | 8.57% | 56.60% | |
66 Neutral | ¥3.70B | 9.22 | ― | 1.70% | 1.54% | 0.12% | |
65 Neutral | ¥3.88B | 7.96 | ― | 3.69% | -3.57% | -2.36% | |
63 Neutral | $10.79B | 15.43 | 7.44% | 2.01% | 2.89% | -14.66% | |
63 Neutral | ¥6.69B | 17.25 | ― | 4.39% | 1.99% | 114.51% | |
55 Neutral | ¥5.88B | 32.42 | ― | 2.72% | -3.93% | 11.47% | |
53 Neutral | ¥3.18B | 15.72 | ― | 3.30% | -2.64% | -18.75% |
* Industrials Sector Average
JP:2304
CSS Holdings, Ltd.
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CSS Holdings, Ltd. Corporate Events
CSS Holdings Delivers Strong First-Half Profit Growth and Confirms FY2026 Outlook
May 26, 2026
CSS Holdings reported consolidated net sales of ¥10.38 billion for the six months ended March 31, 2026, up 5.0% year on year, with operating profit rising 10.5% to ¥566 million and profit attributable to owners of parent jumping 27.7% to...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.