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STOCKS

CSS Holdings, Ltd. (JP:2304)

:2304

2304

CSS Holdings, Ltd.

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CSS Holdings, Ltd. (2304) Ratios

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CSS Holdings, Ltd. Ratios

JP:2304's free cash flow for Q1 2025 was ¥0.17. For the 2025 fiscal year, JP:2304's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.

Ratios	TTM	Sep 24	Sep 23	Sep 22	Sep 21
Liquidity Ratios
Current Ratio	1.36	1.18	1.15	1.52	1.60
Quick Ratio	1.20	0.97	0.93	1.27	1.37
Cash Ratio	0.40	0.27	0.28	0.38	0.57
Solvency Ratio	0.14	0.09	0.06	-0.13	0.04
Operating Cash Flow Ratio	0.00	0.16	0.11	-0.22	0.17
Short-Term Operating Cash Flow Coverage	0.00	0.63	0.29	-0.61	0.59
Net Current Asset Value	¥ 727.39M	¥ 142.13M	¥ 3.18M	¥ -33.57M	¥ 187.91M
Leverage Ratios
Debt-to-Assets Ratio	0.13	0.14	0.21	0.25	0.23
Debt-to-Equity Ratio	0.29	0.34	0.49	0.55	0.51
Debt-to-Capital Ratio	0.23	0.25	0.33	0.35	0.34
Long-Term Debt-to-Capital Ratio	0.00	0.00	0.00	0.20	0.20
Financial Leverage Ratio	2.22	2.43	2.35	2.21	2.18
Debt Service Coverage Ratio	0.53	0.41	0.19	-0.54	0.20
Interest Coverage Ratio	72.05	34.29	-24.12	-72.54	-88.18
Debt to Market Cap	0.19	0.17	0.64	0.70	0.87
Interest Debt Per Share	171.42	160.45	212.83	233.25	261.01
Net Debt to EBITDA	-0.59	-0.04	1.99	-6.22	0.67
Profitability Margins
Gross Profit Margin	16.04%	16.34%	16.76%	13.57%	8.99%
EBIT Margin	3.48%	2.17%	0.82%	-1.82%	1.27%
EBITDA Margin	3.71%	2.63%	1.57%	-0.91%	1.96%
Operating Profit Margin	3.27%	1.86%	-1.71%	-7.62%	-8.96%
Pretax Profit Margin	3.48%	2.11%	0.75%	-1.92%	1.16%
Net Profit Margin	2.22%	1.55%	0.95%	-4.47%	0.20%
Continuous Operations Profit Margin	2.22%	1.55%	0.95%	-4.47%	0.20%
Net Income Per EBT	63.83%	73.51%	126.58%	232.09%	16.87%
EBT Per EBIT	106.49%	113.43%	-43.70%	25.26%	-12.98%
Return on Assets (ROA)	6.34%	4.04%	2.02%	-8.94%	0.42%
Return on Equity (ROE)	14.89%	9.81%	4.75%	-19.78%	0.91%
Return on Capital Employed (ROCE)	18.25%	10.08%	-7.29%	-23.64%	-29.88%
Return on Invested Capital (ROIC)	9.27%	5.78%	-6.61%	-45.61%	-4.30%
Return on Tangible Assets	6.41%	4.10%	2.06%	-9.14%	0.43%
Earnings Yield	9.15%	5.32%	6.63%	-26.55%	1.64%
Efficiency Ratios
Receivables Turnover	7.89	7.66	7.25	7.86	0.00
Payables Turnover	23.68	23.03	21.08	23.19	26.50
Inventory Turnover	31.07	20.34	16.16	19.04	24.23
Fixed Asset Turnover	13.21	10.81	7.85	6.60	8.26
Asset Turnover	2.85	2.60	2.14	2.00	2.13
Working Capital Turnover Ratio	17.62	32.16	17.25	9.06	-19.58
Cash Conversion Cycle	42.62	49.76	55.64	49.85	1.29
Days of Sales Outstanding	46.29	47.67	50.37	46.42	0.00
Days of Inventory Outstanding	11.75	17.94	22.58	19.17	15.06
Days of Payables Outstanding	15.41	15.85	17.32	15.74	13.77
Operating Cycle	58.04	65.61	72.96	65.59	15.06
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	94.33	56.61	-71.40	68.47
Free Cash Flow Per Share	0.00	88.79	49.91	-74.28	62.97
CapEx Per Share	0.00	5.54	6.70	2.88	5.50
Free Cash Flow to Operating Cash Flow	0.00	0.94	0.88	1.04	0.92
Dividend Paid and CapEx Coverage Ratio	0.00	3.37	4.77	-8.85	4.34
Capital Expenditure Coverage Ratio	0.00	17.02	8.44	-24.77	12.46
Operating Cash Flow Coverage Ratio	0.00	0.59	0.27	-0.31	0.26
Operating Cash Flow to Sales Ratio	0.00	0.03	0.03	-0.04	0.03
Free Cash Flow Yield	0.00%	10.24%	16.05%	-23.66%	22.17%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	10.92	18.81	15.07	-3.77	61.08
Price-to-Sales (P/S) Ratio	0.24	0.29	0.14	0.17	0.12
Price-to-Book (P/B) Ratio	1.54	1.85	0.72	0.75	0.56
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	9.76	6.23	-4.23	4.51
Price-to-Operating Cash Flow Ratio	0.00	9.19	5.49	-4.40	4.15
Price-to-Earnings Growth (PEG) Ratio	-0.77	0.15	-0.12	<0.01	-0.50
Price-to-Fair Value	1.54	1.85	0.72	0.75	0.56
Enterprise Value Multiple	5.94	11.06	11.08	-24.63	6.78
Enterprise Value	4.06B	4.32B	1.89B	2.12B	1.59B
EV to EBITDA	5.94	11.06	11.08	-24.63	6.78
EV to Sales	0.22	0.29	0.17	0.22	0.13
EV to Free Cash Flow	0.00	9.73	7.60	-5.65	5.00
EV to Operating Cash Flow	0.00	9.16	6.70	-5.88	4.60
Tangible Book Value Per Share	562.58	453.66	415.53	401.14	483.38
Shareholders’ Equity Per Share	577.20	469.70	434.56	421.37	509.40
Tax and Other Ratios
Effective Tax Rate	0.36	0.26	-0.27	-1.32	0.83
Revenue Per Share	3.66K	2.97K	2.18K	1.87K	2.37K
Net Income Per Share	81.42	46.08	20.63	-83.36	4.65
Tax Burden	0.64	0.74	1.27	2.32	0.17
Interest Burden	1.00	0.97	0.91	1.06	0.92
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	<0.01	<0.01	0.01	0.02	0.02
Stock-Based Compensation to Revenue	0.00	<0.01	0.00	0.00	0.00
Income Quality	0.00	1.50	3.47	1.99	2.48

Currency in JPY

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