CSS HOLDINGSTSE:2304 +0.98%67 Pretax Margin % is 6.35% as of Mar. 2026, which is 253% above its 10-year median of 1.80. 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 54.71% on this metric.
Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. CSS HOLDINGS's Pre-Tax Income for the
three
months ended in Mar. 2026 was 円336 Mil. CSS HOLDINGS's Revenue for the
three
months ended in Mar. 2026 was 円5,293 Mil. Therefore, CSS HOLDINGS's pretax margin for the quarter that ended in Mar. 2026 was 6.35%.
The historical rank and industry rank for CSS HOLDINGS's Pretax Margin % or its related term are showing as below:
TSE:2304'
s Pretax Margin % Range Over the Past 10 Years
Min: -1.92 Med: 1.8 Max: 4.19
Current: 4.19
TSE:2304's Pretax Margin % is ranked worse than 54.71% of 1073
companies
in the Business Services industry
Industry Median: 5.31
vs TSE:2304: 4.19
The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.
The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.
It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.
The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.
CSS HOLDINGS Pretax Margin % Related Terms
CSS HOLDINGS Pretax Margin % Historical Data
* Premium members only.
The historical data trend for CSS HOLDINGS's Pretax 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: Pretax Margin % Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Pretax Margin %, along with its competitors' market caps and Pretax 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 Pretax Margin % vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Pretax Margin % distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Pretax 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 Pretax Margin % of 6.35% as of Mar. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on CSS HOLDINGS and its competitors. This is 253% above median its historical median of 1.80. According to the industry distribution chart, CSS HOLDINGS ranks #587 out of 1073 companies in the Business Services industry, placing it in the top 54.7%.
Is CSS HOLDINGS's Pretax Margin % too high?
CSS HOLDINGS's current Pretax Margin % of 6.35% is 253% above median its 10-year median of 1.80. The Business Services industry median Pretax Margin % is 5.31. CSS HOLDINGS's value of 6.35% is 19.6% above this industry median. Based on the distribution chart, CSS HOLDINGS ranks #587 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 Pretax Margin % compare to CTAS and CPRT?
According to the Business Services industry distribution chart, CSS HOLDINGS ranks #587 out of 1073 companies for Pretax Margin %. This places CSS HOLDINGS in the lower half of its industry. The industry median Pretax Margin % is 5.31. CSS HOLDINGS's value of 6.35% is 19.6% above this benchmark. While the company's 10-year median is 1.80 vs. the industry median of 5.31, 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 Pretax Margin % for a Business Services company?
The median Pretax Margin % among Business Services companies is 5.31, based on 1,073 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSS HOLDINGS's current Pretax Margin % of 6.35% is 19.6% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on CSS HOLDINGS and its competitors. For the Business Services industry, the median Pretax Margin % is 5.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSS HOLDINGS's current Pretax Margin % is 6.35%, which is 253% above median its own 10-year median of 1.80. 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 Pretax Margin % is 6.35%, which is 253% above median its 10-year median of 1.80 and 19.6% above the Business Services industry median of 5.31. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Pretax Margin % is 6.35% 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:
Pretax Margin %: 6.35% (253% above median its 10-year median of 1.80)
GF Value™: 円1,089.35 vs. price of 円926.00 (15% below fair value)
Industry Position: 19.6% above the Business Services median (#587 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
Get the complete analysis for TSE:2304
Pretax Margin % 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 
