CSS HOLDINGS (TSE:2304) Book Value per Share: 円676.40 (As of Mar. 2026)

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TSE:2304 CSS HOLDINGS Ltd TSE:2304
68 GF Score
Price 円940.00
GF Value 円1,105.02
Valuation Modestly Undervalued
View Full Analysis

What is CSS HOLDINGS Book Value per Share?

CSS HOLDINGS TSE:2304 +0.75% 68 Book Value per Share is 円676.40 as of Mar. 2026. GuruFocus rates TSE:2304 with a GF Score™ of 68/100 and a GF Value™ of 円1,105.02 (Modestly Undervalued).

CSS HOLDINGS's book value per share for the quarter that ended in Mar. 2026 was 円676.40.

During the past 12 months, CSS HOLDINGS's average Book Value Per Share Growth Rate was 17.20% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 13.00% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 5.30% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 0.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of CSS HOLDINGS was 13.10% per year. The lowest was -8.80% per year. And the median was 4.10% per year.

CSS HOLDINGS's current price is 円940.00. Its book value per share for the quarter that ended in Mar. 2026 was 円676.40. Hence, today's PB Ratio of CSS HOLDINGS is 1.39.

During the past 13 years, the highest P/B Ratio of CSS HOLDINGS was 2.18. The lowest was 0.38. And the median was 0.81.

Good Sign:

CSS HOLDINGS Ltd stock PB Ratio (=1.38) is close to 3-year low of 1.33.


CSS HOLDINGS  (TSE:2304) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


CSS HOLDINGS Book Value per Share Related Terms


CSS HOLDINGS Book Value per Share Historical Data

* Premium members only.

The historical data trend for CSS HOLDINGS's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

CSS HOLDINGS Book Value per Share Chart

CSS HOLDINGS Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 426.04 434.22 469.67 535.53 625.98

CSS HOLDINGS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 577.16 582.34 625.98 634.07 676.40

TSE:2304 vs CTAS, CPRT, GPN: Book Value per Share Comparison

For the Specialty Business Services subindustry, CSS HOLDINGS's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


CSS HOLDINGS PB Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, CSS HOLDINGS's PB Ratio distribution charts can be found below:

* The bar in red indicates where CSS HOLDINGS's PB Ratio falls into.


TSE:2304
68GF Score
CSS HOLDINGS Ltd TSE:2304
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CSS HOLDINGS Book Value per Share Calculation

CSS HOLDINGS's Book Value Per Share for the fiscal year that ended in Sep. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(3,090-0)/5
=625.98

CSS HOLDINGS's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(3,356-0)/5
=676.40

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of 円676.40 mean?
CSS HOLDINGS (TSE:2304) has a Book Value per Share of 円676.40 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on CSS HOLDINGS and its competitors.
Is CSS HOLDINGS's Book Value per Share too high?
CSS HOLDINGS's current Book Value per Share is 円676.40. Overall, CSS HOLDINGS has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSS HOLDINGS's Book Value per Share compare to CTAS and CPRT?
CSS HOLDINGS's Book Value per Share of 円676.40 can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Business Services company?
A good Book Value per Share depends on the Business Services industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on CSS HOLDINGS and its competitors. CSS HOLDINGS's current Book Value per Share is 円676.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSS HOLDINGS stock overvalued right now?
Based on GuruFocus' analysis, CSS HOLDINGS (TSE:2304) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,105.02, compared to a current price of 円940.00 — trading 14.9% below its estimated fair value. The current Book Value per Share is 円676.40. CSS HOLDINGS's overall GF Score™ is 68/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Book Value per Share is 円676.40 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is CSS HOLDINGS (TSE:2304) Overvalued in 2026?

Based on GuruFocus' analysis, CSS HOLDINGS stock appears to be undervalued. The current stock price of 円940.00 is trading 14.9% below its estimated GF Value™ of 円1,105.02. GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.

Key valuation signals for TSE:2304:

  • Book Value per Share: 円676.40
  • GF Value™: 円1,105.02 vs. price of 円940.00 (14.9% below fair value)
  • GF Score™: 68/100

No single metric tells the full story. See the TSE:2304 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CSS HOLDINGS Business Description

Address No. 10, No. 1,Nihonbashi, Chuo-ku, Kodenmacho, Tokyo, JPN, 103-0001
CSS HOLDINGS Ltd is a holding company engaged in the operation and management of its group companies. It operates Steward Business; dishwashing and management work centered on hotels and restaurants, Food Business; which handles employee cafeteria and restaurant management contracts through its subsidiaries, Space Produce Business; designs, constructs, manages, and sells items related to video, audio, broadcasting and security, and Others includes general affairs, personnel, and management related business.
68GF Score

Get the complete analysis for TSE:2304

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円940.00
Price
円1,105.02
GF Value