CSS HOLDINGSTSE:2304 +0.98%67 Days Payable is 14.72 as of Mar. 2026, which is 3% below its 10-year median of 15.23. GuruFocus rates TSE:2304 with a GF Score™ of 67/100 and a GF Value™ of 円1,089.35 (Modestly Undervalued). Among 945 Business Services companies, CSS HOLDINGS ranks worse than 82.65% on this metric.
The historical rank and industry rank for CSS HOLDINGS's Days Payable or its related term are showing as below:
TSE:2304'
s Days Payable Range Over the Past 10 Years
Min: 11.89 Med: 15.23 Max: 17.79
Current: 13.62
During the past 13 years, CSS HOLDINGS's highest Days Payable was 17.79. The lowest was 11.89. And the median was 15.23.
TSE:2304's Days Payable is ranked worse than 82.65% of 945
companies
in the Business Services industry
Industry Median: 46.11
vs TSE:2304: 13.62
CSS HOLDINGS's Days Payable
increased
from Mar. 2025 (0.00) to Mar. 2026 (14.72).
It may suggest that CSS HOLDINGSdelayed paying its suppliers.
CSS HOLDINGS Days Payable Related Terms
CSS HOLDINGS Days Payable Historical Data
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The historical data trend for CSS HOLDINGS's Days Payable 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 Payable Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Days Payable distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
CSS HOLDINGS's Days Payable for the fiscal year that ended in Sep. 2025 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.
CSS HOLDINGS (TSE:2304) has a Days Payable of 14.72 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on CSS HOLDINGS and its competitors. This is near median its historical median of 15.23. Over the past decade, CSS HOLDINGS's Days Payable has ranged from 11.89 to 17.79. According to the industry distribution chart, CSS HOLDINGS ranks #781 out of 945 companies in the Business Services industry, placing it in the top 82.6%.
Is CSS HOLDINGS's Days Payable too high?
CSS HOLDINGS's current Days Payable of 14.72 is near median its 10-year median of 15.23. Over the past 10 years, this metric has ranged from a low of 11.89 to a high of 17.79. The Business Services industry median Days Payable is 46.11. CSS HOLDINGS's value of 14.72 is 68.1% below this industry median. Based on the distribution chart, CSS HOLDINGS ranks #781 out of 945 companies in the Business Services industry, which is in the bottom quartile relative to peers. 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 Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #781 out of 945 companies for Days Payable. This places CSS HOLDINGS in the lower half of its industry. The industry median Days Payable is 46.11. CSS HOLDINGS's value of 14.72 is 68.1% below this benchmark. Historically, CSS HOLDINGS's own Days Payable has ranged from 11.89 to 17.79 over the past decade. While the company's 10-year median is 15.23 vs. the industry median of 46.11, 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 Payable for a Business Services company?
The median Days Payable among Business Services companies is 46.11, based on 945 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Days Payable of 14.72 is 68.1% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median Days Payable is 46.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Days Payable is 14.72, which is near median its own 10-year median of 15.23. 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1,089.35, compared to a current price of 円926.00 — trading 15% below its estimated fair value. The current Days Payable is 14.72, which is near median its 10-year median of 15.23 and 68.1% below the Business Services industry median of 46.11. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Days Payable is 14.72 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926.00 is trading 15% below its estimated GF Value™ of 円1,089.35.
GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.
Key valuation signals for TSE:2304:
Days Payable: 14.72 (near median its 10-year median of 15.23)
GF Value™: 円1,089.35 vs. price of 円926.00 (15% below fair value)
Industry Position: 68.1% below the Business Services median (#781 of 945)
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
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