CSS Holdings, Ltd. (2304) AI Stock Analysis

• Market Cap: ¥4.82B
• Dividend Yield: 4.76%
• Average Volume (3M): 13.43K
• Price to Earnings (P/E): 8.1
• Beta (1Y): 0.60
• Revenue Growth: 10.60%
• EPS Growth: 36.65%
• Country: JP
• Employees: 572
• Sector: Industrials
• Sector Strength: 72
• Industry: Specialty Business Services
• EPS (TTM): 43.66
• Shares Outstanding: 5,285,600
• 10 Day Avg. Volume: 19,360
• 30 Day Avg. Volume: 13,433
• PEG Ratio: 0.23
• Price to Book (P/B): 1.63
• Price to Sales (P/S): 0.26
• P/FCF Ratio: 7.58
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 76 Outperform
• Price Target: ¥1,083.00 ▲(14.60% Upside)

CSS Holdings, Ltd. receives a strong overall stock score driven by its robust financial performance and attractive valuation. The company's consistent revenue and profit growth, low leverage, and high dividend yield are significant strengths. Technical analysis presents mixed signals, indicating some short-term uncertainty, but the overall outlook remains positive.

Positive Factors

Revenue Growth

Consistent revenue growth indicates the company's expanding market presence and successful adoption of its technology solutions, supporting long-term business sustainability.

Cash Generation

Strong cash generation enhances the company's ability to fund operations and investments, ensuring financial flexibility and supporting future growth initiatives.

Balance Sheet Health

A low debt-to-equity ratio indicates prudent financial management, reducing risk and providing a solid foundation for long-term stability and growth.

Negative Factors

Profit Margins

While margins are positive, the relatively low net profit margin suggests limited room for error in cost management and pricing strategies, potentially impacting long-term profitability.

Market Position

As a diversified holding company, CSS Holdings may face challenges in maintaining focus and competitive advantage across multiple sectors, impacting its market position.

Industry Competition

Operating in highly competitive sectors like IT and telecommunications may pressure CSS Holdings to continuously innovate, which can strain resources and impact long-term competitiveness.

CSS Holdings, Ltd. Business Overview & Revenue Model

Company Description

CSS Holdings, Ltd. (2304) is a diversified investment holding company based in Hong Kong, primarily engaged in the development and management of technology-driven solutions across various sectors. The company focuses on providing innovative products and services in information technology, telecommunications, and digital services, catering to both local and international markets. CSS Holdings aims to leverage cutting-edge technologies to enhance operational efficiencies and drive growth in its portfolio companies.

How the Company Makes Money

CSS Holdings generates revenue through multiple streams, including the sale of technology solutions, software licensing, and consulting services. The company partners with other technology firms to create integrated solutions, which enables it to offer comprehensive packages to clients. Additionally, CSS Holdings invests in startups and emerging companies within the tech sector, earning returns through equity stakes and capital appreciation. Strategic collaborations with industry leaders further enhance its market presence and revenue potential.

CSS Holdings, Ltd. Financial Statement Overview

Summary

CSS Holdings, Ltd. exhibits strong financial performance with consistent revenue and profit growth, a solid balance sheet with low leverage, and robust cash flow generation. These factors contribute to a positive financial outlook, positioning the company well for future growth and stability.

Income Statement

CSS Holdings, Ltd. has demonstrated a strong revenue growth trajectory over the past few years, with a notable 3.84% increase in the latest year. The company maintains healthy profitability margins, with a gross profit margin of 16.51% and a net profit margin of 3.01%. The EBIT and EBITDA margins have also shown improvement, indicating effective cost management and operational efficiency. Overall, the income statement reflects a positive growth trend and solid profitability.

Balance Sheet

The balance sheet of CSS Holdings, Ltd. shows a stable financial position with a low debt-to-equity ratio of 0.10, indicating prudent financial leverage. The return on equity is strong at 19.00%, suggesting effective use of shareholder funds to generate profits. The equity ratio stands at 48.91%, reflecting a solid capital structure. The company has successfully reduced its debt levels over the years, enhancing financial stability.

Cash Flow

CSS Holdings, Ltd. has shown robust cash flow performance, with a significant free cash flow to net income ratio of 93.74%, indicating strong cash generation relative to net income. The operating cash flow to net income ratio is healthy, demonstrating efficient cash flow management. The company has achieved consistent free cash flow growth, supporting its ability to fund operations and investments.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	18.78B	19.50B	17.63B	14.83B	10.88B	9.41B
Gross Profit	3.00B	3.22B	2.86B	2.42B	1.82B	1.28B
EBITDA	727.94M	842.85M	710.64M	390.24M	170.76M	-85.97M
Net Income	403.85M	587.06M	429.04M	230.16M	102.97M	-420.33M
Balance Sheet
Total Assets	6.01B	6.32B	5.93B	5.70B	5.10B	4.70B
Cash, Cash Equivalents and Short-Term Investments	1.16B	1.19B	906.59M	807.27M	713.92M	682.29M
Total Debt	476.75M	314.06M	479.49M	793.33M	1.05B	1.17B
Total Liabilities	3.09B	3.23B	3.26B	3.35B	2.93B	2.58B
Stockholders Equity	2.92B	3.09B	2.67B	2.35B	2.17B	2.12B
Cash Flow
Free Cash Flow	0.00	663.77M	519.25M	443.46M	276.00M	-374.55M
Operating Cash Flow	0.00	708.11M	605.32M	471.14M	285.00M	-360.02M
Investing Cash Flow	0.00	-58.41M	-53.87M	-35.61M	-8.24M	8.99M
Financing Cash Flow	0.00	-418.78M	-420.16M	-373.52M	-197.71M	-166.24M

CSS Holdings, Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 945.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2304, the sentiment is Negative. The current price of 945 is below the 20-day moving average (MA) of 955.70, below the 50-day MA of 968.08, and above the 200-day MA of 919.22, indicating a neutral trend. The MACD of -6.71 indicates Positive momentum. The RSI at 44.83 is Neutral, neither overbought nor oversold. The STOCH value of 48.96 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:2304.

CSS Holdings, Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2304	76 Outperform	¥4.82B	8.13	―	4.76%	10.60%	36.65%
7914	70 Outperform	¥39.08B	11.42	―	3.77%	-0.04%	93.95%
3958	70 Outperform	¥3.13B	10.96	―	3.31%	-3.41%	-24.95%
7919	68 Neutral	¥3.42B	7.41	―	3.68%	0.62%	-24.08%
3948	65 Neutral	¥7.34B	36.24	―	3.10%	-2.81%	57.37%
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%
7916	61 Neutral	¥5.63B	10.37	―	2.72%	-1.30%	―