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CSS HOLDINGSTSE:2304 -0.43%59 Debt-to-EBITDA is 0.26 as of Mar. 2026, which is 92% below its 10-year median of 3.46. GuruFocus rates TSE:2304 with a GF Score™ of 59/100 and a GF Value™ of 円1,114.74 (Modestly Undervalued). Among 838 Business Services companies, CSS HOLDINGS ranks better than 75.54% on this metric.
Debt-to-EBITDA measures a company's ability to pay off its debt.
A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt. According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.
The historical rank and industry rank for CSS HOLDINGS's Debt-to-EBITDA or its related term are showing as below:
TSE:2304'
s Debt-to-EBITDA Range Over the Past 10 Years
Min: -13.57 Med: 3.46 Max: 9.02
Current: 0.43
During the past 13 years, the highest Debt-to-EBITDA Ratio of CSS HOLDINGS was 9.02. The lowest was -13.57. And the median was 3.46.
TSE:2304's Debt-to-EBITDA is ranked better than 75.54% of 838
companies
in the Business Services industry
Industry Median: 1.69
vs TSE:2304: 0.43
A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt.
According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.
CSS HOLDINGS Debt-to-EBITDA Related Terms
CSS HOLDINGS Debt-to-EBITDA Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Debt-to-EBITDA 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: Debt-to-EBITDA Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Debt-to-EBITDA, along with its competitors' market caps and Debt-to-EBITDA 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 Debt-to-EBITDA vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Debt-to-EBITDA distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Debt-to-EBITDA 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.
In the calculation of annual Debt-to-EBITDA, the EBITDA of the last fiscal year is used. In calculating the annualized quarterly data,
the EBITDA data used here is four times the quarterly (Mar. 2026) EBITDA data.
CSS HOLDINGS (TSE:2304) has a Debt-to-EBITDA of 0.26 as of Mar. 2026. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on CSS HOLDINGS. This is 92% below median its historical median of 3.46. According to the industry distribution chart, CSS HOLDINGS ranks #205 out of 838 companies in the Business Services industry, placing it in the top 24.5%.
Is CSS HOLDINGS's Debt-to-EBITDA too high?
CSS HOLDINGS's current Debt-to-EBITDA of 0.26 is 92% below median its 10-year median of 3.46. The Business Services industry median Debt-to-EBITDA is 1.69. CSS HOLDINGS's value of 0.26 is 84.6% below this industry median. Based on the distribution chart, CSS HOLDINGS ranks #205 out of 838 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 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSS HOLDINGS's Debt-to-EBITDA compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #205 out of 838 companies for Debt-to-EBITDA. This places CSS HOLDINGS in the top 25% of its industry — outperforming the majority of peers. The industry median Debt-to-EBITDA is 1.69. CSS HOLDINGS's value of 0.26 is 84.6% below this benchmark. While the company's 10-year median is 3.46 vs. the industry median of 1.69, 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 Debt-to-EBITDA for a Business Services company?
The median Debt-to-EBITDA among Business Services companies is 1.69, based on 838 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Debt-to-EBITDA of 0.26 is 84.6% 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 Debt-to-EBITDA mean?
A high Debt-to-EBITDA can signal that a stock is expensive relative to its fundamentals. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on CSS HOLDINGS. For the Business Services industry, the median Debt-to-EBITDA is 1.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Debt-to-EBITDA is 0.26, which is 92% below median its own 10-year median of 3.46. 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1,114.74, compared to a current price of 円917.00 — trading 17.7% below its estimated fair value. The current Debt-to-EBITDA is 0.26, which is 92% below median its 10-year median of 3.46 and 84.6% below the Business Services industry median of 1.69. CSS HOLDINGS's overall GF Score™ is 59/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-EBITDA calculated?
Debt-to-EBITDA is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Debt-to-EBITDA is 0.26 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917.00 is trading 17.7% below its estimated GF Value™ of 円1,114.74.
GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.
Key valuation signals for TSE:2304:
Debt-to-EBITDA: 0.26 (92% below median its 10-year median of 3.46)
GF Value™: 円1,114.74 vs. price of 円917.00 (17.7% below fair value)
Industry Position: 84.6% below the Business Services median (#205 of 838)
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.
59GF Score
Get the complete analysis for TSE:2304
Debt-to-EBITDA is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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