CSS HOLDINGSTSE:2304 +0.98%67 Net Margin % is 3.96% as of Mar. 2026, which is 326% above its 10-year median of 0.93. GuruFocus rates TSE:2304 with a GF Score™ of 67/100 and a GF Value™ of 円1,089.35 (Modestly Undervalued). Among 1,073 Business Services companies, CSS HOLDINGS ranks worse than 52.47% on this metric.
Net margin is calculated as Net Income divided by its Revenue. CSS HOLDINGS's Net Income for the
three
months ended in Mar. 2026 was 円210 Mil. CSS HOLDINGS's Revenue for the
three
months ended in Mar. 2026 was 円5,293 Mil. Therefore, CSS HOLDINGS's net margin for the quarter that ended in Mar. 2026 was 3.96%.
The historical rank and industry rank for CSS HOLDINGS's Net Margin % or its related term are showing as below:
TSE:2304'
s Net Margin % Range Over the Past 10 Years
Min: -4.47 Med: 0.93 Max: 3.36
Current: 3.36
TSE:2304's Net Margin % is ranked worse than 52.47% of 1073
companies
in the Business Services industry
Industry Median: 3.82
vs TSE:2304: 3.36
CSS HOLDINGS (TSE:2304) Net Margin % Explanation
Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.
But the long term trend of the net margin is a good indicator of the competitiveness and health of the business.
CSS HOLDINGS Net Margin % Related Terms
CSS HOLDINGS Net Margin % Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Net Margin % 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: Net Margin % Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Net Margin %, along with its competitors' market caps and Net Margin % 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 Net Margin % vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Net Margin % distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Net Margin % 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 Net Margin % of 3.96% as of Mar. 2026. Net margin is the ratio of total net income to net sales. View historical data on CSS HOLDINGS and its competitors. This is 326% above median its historical median of 0.93. According to the industry distribution chart, CSS HOLDINGS ranks #563 out of 1073 companies in the Business Services industry, placing it in the top 52.5%.
Is CSS HOLDINGS's Net Margin % too high?
CSS HOLDINGS's current Net Margin % of 3.96% is 326% above median its 10-year median of 0.93. The Business Services industry median Net Margin % is 3.82. CSS HOLDINGS's value of 3.96% is 3.7% above this industry median. Based on the distribution chart, CSS HOLDINGS ranks #563 out of 1073 companies in the Business Services industry, which is below 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 Net Margin % compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #563 out of 1073 companies for Net Margin %. This places CSS HOLDINGS in the lower half of its industry. The industry median Net Margin % is 3.82. CSS HOLDINGS's value of 3.96% is 3.7% above this benchmark. While the company's 10-year median is 0.93 vs. the industry median of 3.82, CSS HOLDINGS has consistently been above 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 Net Margin % for a Business Services company?
The median Net Margin % among Business Services companies is 3.82, based on 1,073 companies in the industry. Companies in the top quartile (top 25%) have a Net Margin % significantly above this median, while those in the bottom quartile fall well below. However, Net Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Net Margin % of 3.96% is 3.7% above 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 Net Margin % mean?
A high Net Margin % can signal that a stock is expensive relative to its fundamentals. Net margin is the ratio of total net income to net sales. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median Net Margin % is 3.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Net Margin % is 3.96%, which is 326% above median its own 10-year median of 0.93. 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 Net Margin % is 3.96%, which is 326% above median its 10-year median of 0.93 and 3.7% above the Business Services industry median of 3.82. 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 Net Margin % calculated?
Net Margin % is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Net Margin % is 3.96% 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:
Net Margin %: 3.96% (326% above median its 10-year median of 0.93)
GF Value™: 円1,089.35 vs. price of 円926.00 (15% below fair value)
Industry Position: 3.7% above the Business Services median (#563 of 1073)
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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Net Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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