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CSS HOLDINGSTSE:2304 +0.96%68 Cyclically Adjusted PS Ratio is 0.28 as of Aug. 05, 2026, which is 115% above its 10-year median of 0.13. GuruFocus rates TSE:2304 with a GF Score™ of 68/100 and a GF Value™ of 円1,101.24 (Modestly Undervalued). Among 718 Business Services companies, CSS HOLDINGS ranks better than 79.94% on this metric.
The historical rank and industry rank for CSS HOLDINGS's Cyclically Adjusted PS Ratio or its related term are showing as below:
TSE:2304'
s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.07 Med: 0.13 Max: 0.33
Current: 0.28
During the past years, CSS HOLDINGS's highest Cyclically Adjusted PS Ratio was 0.33. The lowest was 0.07. And the median was 0.13.
TSE:2304's Cyclically Adjusted PS Ratio is ranked better than 79.94% of 718
companies
in the Business Services industry
Industry Median: 0.91
vs TSE:2304: 0.28
The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.
CSS HOLDINGS's adjusted revenue per share data for the three months ended in Mar. 2026 was 円1,069.247. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is 円3,361.73 for the trailing ten years ended in Mar. 2026.
Shiller PE for Stocks: The True Measure of Stock Valuation
CSS HOLDINGS (TSE:2304) Cyclically Adjusted PS Ratio Explanation
Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue during business cycles. Therefore it is more accurate in reflecting the valuation of the company.
If a company has consistent business performance, the Cyclically Adjusted PS Ratio should give similar results to regular PS Ratio.
CSS HOLDINGS Cyclically Adjusted PS Ratio Related Terms
CSS HOLDINGS Cyclically Adjusted PS Ratio Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Cyclically Adjusted PS Ratio 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.
TSE:2304 vs CTAS, CPRT, GPN: Cyclically Adjusted PS Ratio Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 Cyclically Adjusted PS Ratio vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Cyclically Adjusted PS Ratio distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Cyclically Adjusted PS Ratio falls into.
CSS HOLDINGS Cyclically Adjusted PS Ratio Calculation
Like the Shiller PE Ratio, the Cyclically Adjusted PS Ratio takes the Revenue per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/S calculation. Because it considers this 10-year average, it's often referred to as the CAPS Ratio.
The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio.
CSS HOLDINGS's Cyclically Adjusted PS Ratio for today is calculated as
* 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.
Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.
What does a Cyclically Adjusted PS Ratio of 0.28 mean?
CSS HOLDINGS (TSE:2304) has a Cyclically Adjusted PS Ratio of 0.28 as of Aug. 05, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on CSS HOLDINGS and its competitors. This is 115% above median its historical median of 0.13. Over the past decade, CSS HOLDINGS's Cyclically Adjusted PS Ratio has ranged from 0.07 to 0.33. According to the industry distribution chart, CSS HOLDINGS ranks #144 out of 718 companies in the Business Services industry, placing it in the top 20.1%.
Is CSS HOLDINGS's Cyclically Adjusted PS Ratio too high?
CSS HOLDINGS's current Cyclically Adjusted PS Ratio of 0.28 is 115% above median its 10-year median of 0.13. Over the past 10 years, this metric has ranged from a low of 0.07 to a high of 0.33. The Business Services industry median Cyclically Adjusted PS Ratio is 0.91. CSS HOLDINGS's value of 0.28 is 69.2% below this industry median. Based on the distribution chart, CSS HOLDINGS ranks #144 out of 718 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. 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 Cyclically Adjusted PS Ratio compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #144 out of 718 companies for Cyclically Adjusted PS Ratio. This places CSS HOLDINGS in the top 20% of its industry — outperforming the majority of peers. The industry median Cyclically Adjusted PS Ratio is 0.91. CSS HOLDINGS's value of 0.28 is 69.2% below this benchmark. Historically, CSS HOLDINGS's own Cyclically Adjusted PS Ratio has ranged from 0.07 to 0.33 over the past decade. While the company's 10-year median is 0.13 vs. the industry median of 0.91, CSS HOLDINGS has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted PS Ratio for a Business Services company?
The median Cyclically Adjusted PS Ratio among Business Services companies is 0.91, based on 718 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Cyclically Adjusted PS Ratio of 0.28 is 69.2% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median Cyclically Adjusted PS Ratio is 0.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Cyclically Adjusted PS Ratio is 0.28, which is 115% above median its own 10-year median of 0.13. 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1,101.24, compared to a current price of 円944.00 — trading 14.3% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 0.28, which is 115% above median its 10-year median of 0.13 and 69.2% below the Business Services industry median of 0.91. 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 Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Cyclically Adjusted PS Ratio is 0.28 as of Aug. 05, 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944.00 is trading 14.3% below its estimated GF Value™ of 円1,101.24.
GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.
Key valuation signals for TSE:2304:
Cyclically Adjusted PS Ratio: 0.28 (115% above median its 10-year median of 0.13)
GF Value™: 円1,101.24 vs. price of 円944.00 (14.3% below fair value)
Industry Position: 69.2% below the Business Services median (#144 of 718)
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 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
Cyclically Adjusted PS Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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