Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.
CSS HOLDINGS's operating assets for the quarter that ended in Mar. 2026 was 円5,533 Mil. CSS HOLDINGS's operating liabilities for the quarter that ended in Mar. 2026 was 円2,990 Mil. CSS HOLDINGS's Total Assets for the quarter that ended in Dec. 2025 was 円6,619 Mil. Therefore, CSS HOLDINGS's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.38.
CSS HOLDINGS Scaled Net Operating Assets Related Terms
CSS HOLDINGS Scaled Net Operating Assets Historical Data
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The historical data trend for CSS HOLDINGS's Scaled Net Operating Assets 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: Scaled Net Operating Assets Comparison
For the Specialty Business Services subindustry, CSS HOLDINGS's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Business Services Industry
For the Business Services industry and Industrials sector, CSS HOLDINGS's Scaled Net Operating Assets distribution charts can be found below:
* The bar in red indicates where CSS HOLDINGS's Scaled Net Operating Assets 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.
What does a Scaled Net Operating Assets of 0.38 mean?
CSS HOLDINGS (TSE:2304) has a Scaled Net Operating Assets of 0.38 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on CSS HOLDINGS and its competitors.
Is CSS HOLDINGS's Scaled Net Operating Assets too high?
CSS HOLDINGS's current Scaled Net Operating Assets is 0.38. 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 Scaled Net Operating Assets compare to CTAS and CPRT?
CSS HOLDINGS's Scaled Net Operating Assets of 0.38 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 Scaled Net Operating Assets for a Business Services company?
A good Scaled Net Operating Assets depends on the Business Services industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on CSS HOLDINGS and its competitors. CSS HOLDINGS's current Scaled Net Operating Assets is 0.38. 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 Scaled Net Operating Assets is 0.38. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For CSS HOLDINGS (TSE:2304), the current Scaled Net Operating Assets is 0.38 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:
Scaled Net Operating Assets: 0.38
GF Value™: 円1,089.35 vs. price of 円926.00 (15% 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.
67GF Score
Get the complete analysis for TSE:2304
Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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