CSS HOLDINGS (TSE:2304) Quality Rank

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TSE:2304 CSS HOLDINGS Ltd TSE:2304
68 GF Score
Price 円933.00
GF Value 円1,102.86
Valuation Modestly Undervalued
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What is CSS HOLDINGS Quality Rank?

The Quality Rank measures the business quality of a company relative to other companies. It is ranked based on the strength of the balance sheet, as well as the profitability and growth of the business. The ranked companies are split in equal numbers and then ranked from 1 to 10, with 10 being the highest.

The rank of balance sheet (30%)

The rank of balance sheet is done through the ranking of:
  • Interest coverage
  • Zscore
  • Debt to revenue
  • Equity to asset
  • Cash to debt

The rank of Profitability (70%)

The ranking of Profitability is done by ranking:
  • Operating margin mean rank (10-year mean average profit margine)
  • Operating margin growth rank
  • Fscore
  • Predictability rank
  • Revenue growth rank (5 year), when the growth is higher than 25%, set it as 25%
  • Num of year profit (number of years that is profitable within the last 10 years)
  • ROIC median (10-year median of ROIC)

CSS HOLDINGS Quality Rank Related Terms

TSE:2304
68GF Score
CSS HOLDINGS Ltd TSE:2304
Quality Rank is just one metric. See GF Score™, valuation, warning signs, and more.
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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933.00 is trading 15.4% below its estimated GF Value™ of 円1,102.86. GuruFocus considers CSS HOLDINGS to be Modestly Undervalued.

Key valuation signals for TSE:2304:

  • Quality Rank:
  • GF Value™: 円1,102.86 vs. price of 円933.00 (15.4% below fair value)
  • GF Score™: 68/100

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.
68GF Score

Get the complete analysis for TSE:2304

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

円933.00
Price
円1,102.86
GF Value