CSS HOLDINGS (TSE:2304) Cyclically Adjusted Revenue per Share: 円3,361.73 (As of Mar. 2026)

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TSE:2304 CSS HOLDINGS Ltd TSE:2304
68 GF Score
Price 円942.00
GF Value 円1,099.61
Valuation Modestly Undervalued
View Full Analysis

What is CSS HOLDINGS Cyclically Adjusted Revenue per Share?

CSS HOLDINGS TSE:2304 +0.86% 68 Cyclically Adjusted Revenue per Share is 円3,361.73 as of Mar. 2026. GuruFocus rates TSE:2304 with a GF Score™ of 68/100 and a GF Value™ of 円1,099.61 (Modestly Undervalued).

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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 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 the count will get our Cyclically Adjusted Revenue per Share, which is 円3,361.73 for the trailing ten years ended in Mar. 2026.

During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 3.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 2.50% 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 Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of CSS HOLDINGS was 3.70% per year. The lowest was -0.40% per year. And the median was 1.20% per year.

As of today (2026-08-02), CSS HOLDINGS's current stock price is 円942.00. CSS HOLDINGS's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円3,361.73. CSS HOLDINGS's Cyclically Adjusted PS Ratio of today is 0.28.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of CSS HOLDINGS was 0.33. The lowest was 0.07. And the median was 0.13.


CSS HOLDINGS  (TSE:2304) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

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 Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=942.00/3361.73
=0.28

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of CSS HOLDINGS was 0.33. The lowest was 0.07. And the median was 0.13.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


CSS HOLDINGS Cyclically Adjusted Revenue per Share Related Terms


CSS HOLDINGS Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for CSS HOLDINGS's Cyclically Adjusted Revenue 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 Cyclically Adjusted Revenue per Share Chart

CSS HOLDINGS Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,954.19 2,993.46 3,109.34 3,264.56 3,341.66

CSS HOLDINGS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue 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 0.00 3,325.94 3,341.66 3,369.11 3,361.73

TSE:2304 vs CTAS, CPRT, GPN: Cyclically Adjusted Revenue per Share 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.


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

CSS HOLDINGS Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

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.

For example, CSS HOLDINGS's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=1069.247/112.7000*112.7000
=1,069.247

Current CPI (Mar. 2026) = 112.7000.

CSS HOLDINGS Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 1,014.719 97.900 1,168.119
201606 801.510 98.100 920.797
201609 827.399 98.000 951.509
201612 817.249 98.400 936.016
201703 900.002 98.100 1,033.947
201706 785.351 98.500 898.569
201709 815.789 98.800 930.561
201712 821.780 99.400 931.736
201803 939.561 99.200 1,067.425
201806 760.429 99.200 863.915
201809 880.896 99.900 993.764
201812 881.323 99.700 996.240
201903 1,061.771 99.700 1,200.217
201906 810.600 99.800 915.377
201909 876.705 100.100 987.059
201912 784.231 100.500 879.431
202003 758.341 100.300 852.094
202006 349.274 99.900 394.026
202009 462.326 99.900 521.563
202012 503.318 99.300 571.238
202103 477.844 99.900 539.069
202106 387.521 99.500 438.931
202109 483.213 100.100 544.037
202112 520.167 100.100 585.643
202203 539.519 101.100 601.422
202206 515.682 101.800 570.897
202209 584.955 103.100 639.422
202212 656.027 104.100 710.223
202303 819.817 104.400 884.994
202306 689.668 105.200 738.836
202309 777.011 106.200 824.568
202312 834.186 106.800 880.269
202403 978.019 107.200 1,028.197
202406 826.051 108.200 860.406
202409 859.370 108.900 889.357
202503 0.000 111.100 0.000
202506 910.493 111.700 918.644
202509 1,004.965 112.000 1,011.246
202512 1,030.631 113.000 1,027.895
202603 1,069.247 112.700 1,069.247

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of 円3,361.73 mean?
CSS HOLDINGS (TSE:2304) has a Cyclically Adjusted Revenue per Share of 円3,361.73 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on CSS HOLDINGS and its competitors.
Is CSS HOLDINGS's Cyclically Adjusted Revenue per Share too high?
CSS HOLDINGS's current Cyclically Adjusted Revenue per Share is 円3,361.73. 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 Revenue per Share compare to CTAS and CPRT?
CSS HOLDINGS's Cyclically Adjusted Revenue per Share of 円3,361.73 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 Cyclically Adjusted Revenue per Share for a Business Services company?
A good Cyclically Adjusted Revenue per Share depends on the Business Services industry context. However, Cyclically Adjusted Revenue 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on CSS HOLDINGS and its competitors. CSS HOLDINGS's current Cyclically Adjusted Revenue per Share is 円3,361.73. 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1,099.61, compared to a current price of 円942.00 — trading 14.3% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円3,361.73. 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 Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Cyclically Adjusted Revenue per Share is 円3,361.73 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942.00 is trading 14.3% below its estimated GF Value™ of 円1,099.61. GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.

Key valuation signals for TSE:2304:

  • Cyclically Adjusted Revenue per Share: 円3,361.73
  • GF Value™: 円1,099.61 vs. price of 円942.00 (14.3% 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

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

円942.00
Price
円1,099.61
GF Value