CSS HOLDINGSTSE:2304 +0.98%67 PB Ratio is 1.37 as of Jul. 13, 2026, which is 69% above its 10-year median of 0.81. GuruFocus rates TSE:2304 with a GF Score™ of 67/100 and a GF Value™ of 円1,089.35 (Modestly Undervalued). Among 1,048 Business Services companies, CSS HOLDINGS ranks better than 58.97% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-13), CSS HOLDINGS's share price is 円926.00. CSS HOLDINGS's Book Value per Share for the quarter that ended in Mar. 2026 was 円676.40. Hence, CSS HOLDINGS's PB Ratio of today is 1.37.
Good Sign:
CSS HOLDINGS Ltd stock PB Ratio (=1.37) is close to 3-year low of 1.33.
The historical rank and industry rank for CSS HOLDINGS's PB Ratio or its related term are showing as below:
TSE:2304'
s PB Ratio Range Over the Past 10 Years
Min: 0.38 Med: 0.81 Max: 2.18
Current: 1.37
During the past 13 years, CSS HOLDINGS's highest PB Ratio was 2.18. The lowest was 0.38. And the median was 0.81.
TSE:2304's PB Ratio is ranked better than 58.97% of 1048
companies
in the Business Services industry
Industry Median: 1.65
vs TSE:2304: 1.37
During the past 12 months, CSS HOLDINGS's average Book Value Per Share Growth Rate was 17.20% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 13.00% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 5.30% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 0.90% per year.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of CSS HOLDINGS was 13.10% per year. The lowest was -8.80% per year. And the median was 4.10% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
CSS HOLDINGS PB Ratio Related Terms
CSS HOLDINGS PB Ratio Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's PB Ratio 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 the Specialty Business Services subindustry, CSS HOLDINGS's PB Ratio, along with its competitors' market caps and PB Ratio 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 PB Ratio vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's PB Ratio distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
CSS HOLDINGS's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
CSS HOLDINGS (TSE:2304) has a PB Ratio of 1.37 as of Jul. 13, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on CSS HOLDINGS and its competitors. This is 69% above median its historical median of 0.81. Over the past decade, CSS HOLDINGS's PB Ratio has ranged from 0.38 to 2.18. According to the industry distribution chart, CSS HOLDINGS ranks #430 out of 1048 companies in the Business Services industry, placing it in the top 41%.
Is CSS HOLDINGS's PB Ratio too high?
CSS HOLDINGS's current PB Ratio of 1.37 is 69% above median its 10-year median of 0.81. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 2.18. The Business Services industry median PB Ratio is 1.65. CSS HOLDINGS's value of 1.37 is 17% below this industry median. Based on the distribution chart, CSS HOLDINGS ranks #430 out of 1048 companies in the Business Services industry, which is above 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 PB Ratio compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #430 out of 1048 companies for PB Ratio. This puts CSS HOLDINGS in the upper half of its industry. The industry median PB Ratio is 1.65. CSS HOLDINGS's value of 1.37 is 17% below this benchmark. Historically, CSS HOLDINGS's own PB Ratio has ranged from 0.38 to 2.18 over the past decade. While the company's 10-year median is 0.81 vs. the industry median of 1.65, 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 PB Ratio for a Business Services company?
The median PB Ratio among Business Services companies is 1.65, based on 1,048 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current PB Ratio of 1.37 is 17% 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 PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median PB Ratio is 1.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current PB Ratio is 1.37, which is 69% above median its own 10-year median of 0.81. 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 PB Ratio is 1.37, which is 69% above median its 10-year median of 0.81 and 17% below the Business Services industry median of 1.65. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current PB Ratio is 1.37 as of Jul. 13, 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:
PB Ratio: 1.37 (69% above median its 10-year median of 0.81)
GF Value™: 円1,089.35 vs. price of 円926.00 (15% below fair value)
Industry Position: 17% below the Business Services median (#430 of 1048)
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
Get the complete analysis for TSE:2304
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