CSS HOLDINGS (TSE:2304) EBIT: 円849 Mil (TTM As of Mar. 2026)


TSE:2304 CSS HOLDINGS Ltd TSE:2304
67 GF Score
Price 円926.00
GF Value 円1,089.35
Valuation Modestly Undervalued
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What is CSS HOLDINGS EBIT?

CSS HOLDINGS TSE:2304 +0.98% 67 EBIT is 円849 Mil as of Mar. 2026. GuruFocus rates TSE:2304 with a GF Score™ of 67/100 and a GF Value™ of 円1,089.35 (Modestly Undervalued).

CSS HOLDINGS's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was 円339 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円849 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. CSS HOLDINGS's annualized ROC % for the quarter that ended in Mar. 2026 was 24.40%. CSS HOLDINGS's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 77.28%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. CSS HOLDINGS's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 22.45%.


CSS HOLDINGS  (TSE:2304) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

CSS HOLDINGS's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=1338.064 * ( 1 - 37.59% )/( (3500.345 + 3343.754)/ 2 )
=835.0857424/3422.0495
=24.40 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=6618.753 - 1916.271 - ( 1420.238 - max(0, 3105.391 - 4307.528+1420.238))
=3500.345

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=6736.127 - 2188.938 - ( 1203.435 - max(0, 3010.593 - 4372.454+1203.435))
=3343.754

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

CSS HOLDINGS's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=1357.076/( ( (1367.021 + max(267.605, 0)) + (1356.314 + max(521.082, 0)) )/ 2 )
=1357.076/( ( 1634.626 + 1877.396 )/ 2 )
=1357.076/1756.011
=77.28 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2199.452 + 494.611 + 120.948) - (1916.271 + 0 + 631.135)
=267.605

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2362.63 + 559.847 + 221.19) - (2188.938 + 0 + 433.647)
=521.082

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

CSS HOLDINGS's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=848.715/3780.441
=22.45 %

* 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 EBIT Related Terms


CSS HOLDINGS EBIT Historical Data

* Premium members only.

The historical data trend for CSS HOLDINGS's EBIT 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 EBIT Chart

CSS HOLDINGS Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only -171.23 89.06 321.16 638.57 762.45

CSS HOLDINGS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26
EBIT 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 0.00 109.46 116.72 283.27 339.27

TSE:2304 vs CTAS, CPRT, ULS: EBIT Comparison

For the Specialty Business Services subindustry, CSS HOLDINGS's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Business Services Industry

For the Business Services industry and Industrials sector, CSS HOLDINGS's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where CSS HOLDINGS's EV-to-EBIT falls into.


TSE:2304
67GF Score
CSS HOLDINGS Ltd TSE:2304
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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CSS HOLDINGS EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円849 Mil.

* 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.

Frequently Asked Questions Learn more about EBIT →
What does a EBIT of 円849 Mil mean?
CSS HOLDINGS (TSE:2304) has a EBIT of 円849 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on CSS HOLDINGS.
Is CSS HOLDINGS's EBIT too high?
CSS HOLDINGS's current EBIT is 円849 Mil. 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 EBIT compare to CTAS and CPRT?
CSS HOLDINGS's EBIT of 円849 Mil 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 EBIT for a Business Services company?
A good EBIT depends on the Business Services industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on CSS HOLDINGS. CSS HOLDINGS's current EBIT is 円849 Mil. 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 EBIT is 円849 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current EBIT is 円849 Mil 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:

  • EBIT: 円849 Mil
  • GF Value™: 円1,089.35 vs. price of 円926.00 (15% below fair value)
  • GF Score™: 67/100

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.
67GF Score

Get the complete analysis for TSE:2304

EBIT is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円926.00
Price
円1,089.35
GF Value