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STOCKS

CSS Holdings, Ltd. (JP:2304)

:2304

2304

CSS Holdings, Ltd.

RESEARCH TOOLSreports

CSS Holdings, Ltd. (2304) Ratios

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CSS Holdings, Ltd. Ratios

JP:2304's free cash flow for Q3 2025 was ¥0.15. For the 2025 fiscal year, JP:2304's free cash flow was decreased by ¥ and operating cash flow was ¥0.02. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.38	1.38	1.29	1.18	1.15
Quick Ratio	1.23	1.23	1.08	0.97	0.93
Cash Ratio	0.40	0.40	0.32	0.27	0.28
Solvency Ratio	0.21	0.21	0.15	0.09	0.06
Operating Cash Flow Ratio	0.00	0.25	0.21	0.16	0.11
Short-Term Operating Cash Flow Coverage	0.00	2.30	1.35	0.63	0.29
Net Current Asset Value	¥ 686.89M	¥ 686.89M	¥ 418.78M	¥ 142.13M	¥ 3.18M
Leverage Ratios
Debt-to-Assets Ratio	0.05	0.05	0.08	0.14	0.21
Debt-to-Equity Ratio	0.10	0.10	0.18	0.34	0.49
Debt-to-Capital Ratio	0.09	0.09	0.15	0.25	0.33
Long-Term Debt-to-Capital Ratio	0.00	0.00	0.00	0.00	0.00
Financial Leverage Ratio	2.04	2.04	2.22	2.43	2.35
Debt Service Coverage Ratio	2.10	2.13	1.11	0.41	0.19
Interest Coverage Ratio	64.06	64.06	68.36	34.29	-24.12
Debt to Market Cap	0.07	0.06	0.11	0.17	0.64
Interest Debt Per Share	64.87	65.03	97.10	160.45	212.83
Net Debt to EBITDA	-0.99	-0.98	-0.60	-0.04	1.99
Profitability Margins
Gross Profit Margin	16.32%	16.51%	16.22%	16.34%	16.76%
EBIT Margin	3.87%	3.91%	3.62%	2.17%	0.82%
EBITDA Margin	4.28%	4.32%	4.03%	2.63%	1.57%
Operating Profit Margin	3.68%	3.68%	3.38%	1.86%	-1.71%
Pretax Profit Margin	3.85%	3.85%	3.57%	2.11%	0.75%
Net Profit Margin	3.01%	3.01%	2.43%	1.55%	0.95%
Continuous Operations Profit Margin	3.01%	3.01%	2.43%	1.55%	0.95%
Net Income Per EBT	78.14%	78.14%	68.12%	73.51%	126.58%
EBT Per EBIT	104.63%	104.69%	105.69%	113.43%	-43.70%
Return on Assets (ROA)	9.29%	9.29%	7.23%	4.04%	2.02%
Return on Equity (ROE)	20.14%	19.00%	16.04%	9.81%	4.75%
Return on Capital Employed (ROCE)	20.65%	20.66%	19.39%	10.08%	-7.29%
Return on Invested Capital (ROIC)	14.82%	14.83%	11.47%	5.78%	-6.61%
Return on Tangible Assets	9.38%	9.39%	7.32%	4.10%	2.06%
Earnings Yield	12.58%	11.67%	10.13%	5.32%	6.63%
Efficiency Ratios
Receivables Turnover	9.01	9.01	8.58	7.66	7.25
Payables Turnover	28.66	28.57	30.10	23.03	21.08
Inventory Turnover	38.06	37.94	25.04	20.34	16.16
Fixed Asset Turnover	14.20	14.20	12.73	10.81	7.85
Asset Turnover	3.09	3.09	2.97	2.60	2.14
Working Capital Turnover Ratio	17.74	20.65	26.07	32.16	17.25
Cash Conversion Cycle	37.38	37.37	45.00	49.76	55.64
Days of Sales Outstanding	40.53	40.53	42.55	47.67	50.37
Days of Inventory Outstanding	9.59	9.62	14.58	17.94	22.58
Days of Payables Outstanding	12.74	12.78	12.13	15.85	17.32
Operating Cycle	50.12	50.15	57.13	65.61	72.96
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	141.57	120.39	94.33	56.61
Free Cash Flow Per Share	0.00	132.70	103.27	88.79	49.91
CapEx Per Share	0.00	8.86	17.12	5.54	6.70
Free Cash Flow to Operating Cash Flow	0.00	0.94	0.86	0.94	0.88
Dividend Paid and CapEx Coverage Ratio	0.00	3.18	3.22	3.37	4.77
Capital Expenditure Coverage Ratio	0.00	15.97	7.03	17.02	8.44
Operating Cash Flow Coverage Ratio	0.00	2.25	1.26	0.59	0.27
Operating Cash Flow to Sales Ratio	0.00	0.04	0.03	0.03	0.03
Free Cash Flow Yield	0.00%	13.19%	12.27%	10.24%	16.05%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	7.95	8.57	9.87	18.81	15.07
Price-to-Sales (P/S) Ratio	0.24	0.26	0.24	0.29	0.14
Price-to-Book (P/B) Ratio	1.51	1.63	1.58	1.85	0.72
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	7.58	8.15	9.76	6.23
Price-to-Operating Cash Flow Ratio	0.00	7.11	6.99	9.19	5.49
Price-to-Earnings Growth (PEG) Ratio	0.17	0.23	0.11	0.15	-0.12
Price-to-Fair Value	1.51	1.63	1.58	1.85	0.72
Enterprise Value Multiple	4.60	4.99	5.36	11.06	11.08
Enterprise Value	3.84B	4.21B	3.81B	4.32B	1.89B
EV to EBITDA	4.60	4.99	5.36	11.06	11.08
EV to Sales	0.20	0.22	0.22	0.29	0.17
EV to Free Cash Flow	0.00	6.34	7.33	9.73	7.60
EV to Operating Cash Flow	0.00	5.94	6.29	9.16	6.70
Tangible Book Value Per Share	603.79	605.21	517.73	453.66	415.53
Shareholders’ Equity Per Share	616.27	617.73	532.02	469.70	434.56
Tax and Other Ratios
Effective Tax Rate	0.22	0.22	0.32	0.26	-0.27
Revenue Per Share	3.89K	3.90K	3.51K	2.97K	2.18K
Net Income Per Share	117.00	117.37	85.33	46.08	20.63
Tax Burden	0.78	0.78	0.68	0.74	1.27
Interest Burden	1.00	0.99	0.99	0.97	0.91
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.00	<0.01	<0.01	0.01
Stock-Based Compensation to Revenue	0.00	0.00	0.00	<0.01	0.00
Income Quality	0.00	1.21	0.96	1.50	3.47

Currency in JPY