Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. CSS HOLDINGS's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円4,370 Mil. CSS HOLDINGS's Average Total Inventories for the quarter that ended in Mar. 2026 was 円527 Mil.
CSS HOLDINGS's Inventory Turnover for the quarter that ended in Mar. 2026 was 8.29.
Days Inventory indicates the number of days of goods in sales that a company has in the inventory.
CSS HOLDINGS's Days Inventory for the
three
months ended in Mar. 2026 was 11.01.
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 quarter that ended in Mar. 2026 was 0.10.
Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.
1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.
CSS HOLDINGS's Days Inventory 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 quarter that 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
Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.
CSS HOLDINGS Inventory Turnover Related Terms
CSS HOLDINGS Inventory Turnover Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Inventory Turnover 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.
* 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 Inventory Turnover of 8.29 as of Mar. 2026. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on CSS HOLDINGS and its competitors.
Is CSS HOLDINGS's Inventory Turnover too high?
CSS HOLDINGS's current Inventory Turnover is 8.29. 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 Inventory Turnover compare to CTAS and CPRT?
CSS HOLDINGS's Inventory Turnover of 8.29 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 Inventory Turnover for a Business Services company?
A good Inventory Turnover depends on the Business Services industry context. However, Inventory Turnover 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 Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on CSS HOLDINGS and its competitors. CSS HOLDINGS's current Inventory Turnover is 8.29. 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1,094.21, compared to a current price of 円919.00 — trading 16% below its estimated fair value. The current Inventory Turnover is 8.29. 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 Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Inventory Turnover is 8.29 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919.00 is trading 16% below its estimated GF Value™ of 円1,094.21.
GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.
Key valuation signals for TSE:2304:
Inventory Turnover: 8.29
GF Value™: 円1,094.21 vs. price of 円919.00 (16% below fair value)
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.
68GF Score
Get the complete analysis for TSE:2304
Inventory Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2304 has been successfully added to your 
