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CSS HOLDINGSTSE:2304 +0.11%67 Days Inventory is 11.01 as of Mar. 2026, which is 19% below its 10-year median of 13.60. GuruFocus rates TSE:2304 with a GF Score™ of 67/100 and a GF Value™ of 円1,090.43 (Modestly Undervalued). Among 673 Business Services companies, CSS HOLDINGS ranks better than 65.53% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). CSS HOLDINGS's Average Total Inventories for the
three
months ended in Mar. 2026 was 円527 Mil. CSS HOLDINGS's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円4,370 Mil.
Hence, CSS HOLDINGS's Days Inventory for the
three
months ended in Mar. 2026 was 11.01.
The historical rank and industry rank for CSS HOLDINGS's Days Inventory or its related term are showing as below:
TSE:2304'
s Days Inventory Range Over the Past 10 Years
Min: 10.87 Med: 13.6 Max: 19.9
Current: 10.87
During the past 13 years, CSS HOLDINGS's highest Days Inventory was 19.90. The lowest was 10.87. And the median was 13.60.
TSE:2304's Days Inventory is ranked better than 65.53% of 673
companies
in the Business Services industry
Industry Median: 25.28
vs TSE:2304: 10.87
CSS HOLDINGS's Days Inventory
increased
from Mar. 2025 (0.00) to Mar. 2026 (11.01).
It might indicate that CSS HOLDINGS's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
CSS HOLDINGS's Inventory Turnover for the
three
months ended in Mar. 2026 was 8.29.
Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
CSS HOLDINGS's Inventory-to-Revenue for the
three
months ended in Mar. 2026 was 0.10.
CSS HOLDINGS (TSE:2304) Days Inventory Explanation
Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:
1. Inventory Turnover measures how fast the company turns over its inventory within a year.
CSS HOLDINGS's Inventory Turnover for the
three
months ended in Mar. 2026 is calculated as
2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
CSS HOLDINGS's Inventory to Revenue for the
three
months ended in Mar. 2026 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.
Be Aware
A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.
CSS HOLDINGS Days Inventory Related Terms
CSS HOLDINGS Days Inventory Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Days Inventory 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, ULS: Days Inventory Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Days Inventory distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Days Inventory falls into.
* 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 (TSE:2304) has a Days Inventory of 11.01 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on CSS HOLDINGS and its competitors. This is 19% below median its historical median of 13.60. Over the past decade, CSS HOLDINGS's Days Inventory has ranged from 10.87 to 19.90. According to the industry distribution chart, CSS HOLDINGS ranks #232 out of 673 companies in the Business Services industry, placing it in the top 34.5%.
Is CSS HOLDINGS's Days Inventory too high?
CSS HOLDINGS's current Days Inventory of 11.01 is 19% below median its 10-year median of 13.60. Over the past 10 years, this metric has ranged from a low of 10.87 to a high of 19.90. The Business Services industry median Days Inventory is 25.28. CSS HOLDINGS's value of 11.01 is 56.4% below this industry median. Based on the distribution chart, CSS HOLDINGS ranks #232 out of 673 companies in the Business Services industry, which is above the industry midpoint. Overall, CSS HOLDINGS has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSS HOLDINGS's Days Inventory compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #232 out of 673 companies for Days Inventory. This puts CSS HOLDINGS in the upper half of its industry. The industry median Days Inventory is 25.28. CSS HOLDINGS's value of 11.01 is 56.4% below this benchmark. Historically, CSS HOLDINGS's own Days Inventory has ranged from 10.87 to 19.90 over the past decade. While the company's 10-year median is 13.60 vs. the industry median of 25.28, 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 Days Inventory for a Business Services company?
The median Days Inventory among Business Services companies is 25.28, based on 673 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Days Inventory of 11.01 is 56.4% 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median Days Inventory is 25.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Days Inventory is 11.01, which is 19% below median its own 10-year median of 13.60. 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1,090.43, compared to a current price of 円937.00 — trading 14.1% below its estimated fair value. The current Days Inventory is 11.01, which is 19% below median its 10-year median of 13.60 and 56.4% below the Business Services industry median of 25.28. CSS HOLDINGS's overall GF Score™ is 67/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Days Inventory is 11.01 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937.00 is trading 14.1% below its estimated GF Value™ of 円1,090.43.
GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.
Key valuation signals for TSE:2304:
Days Inventory: 11.01 (19% below median its 10-year median of 13.60)
GF Value™: 円1,090.43 vs. price of 円937.00 (14.1% below fair value)
Industry Position: 56.4% below the Business Services median (#232 of 673)
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.
67GF Score
Get the complete analysis for TSE:2304
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