Services · Fiscal year end Sep 30

CSS HOLDINGS,LTD.

2304

株式会社ＣＳＳホールディングス

FIGI BBG000N1Y4Z72304.T2304 JPCorp. no. 2010001072812

Latest half-year results

First half · fiscal year to 2026-09 · filed 2026-05-13

For the first half of the fiscal year to 2026-09: Revenue ¥10.4 billion (+5.0% YoY), Ordinary income ¥0.6 billion (+8.6% YoY), Net income ¥0.4 billion (+27.7% YoY).

	This period	Year on year
Revenue	¥10.4bn	+5.0%
Ordinary profit	¥576m	+8.6%
Net profit to owners	¥387m	+27.7%

From the securities report on EDINET, which states no forecast. History via /v1/companies/2304/earnings-releases.

Financials

Japan GAAP · consolidated · fiscal year to 2025-09-30

Revenue: ¥19.5bn
Net income: ¥587m
ROE: 20.4%
Equity ratio: 48.9%
Dividend / share: ¥45
Employees: 613

Revenue · ¥bn

Net income · ¥m

Fiscal year	Revenue	Net income	Total assets	Net assets	ROE	EPS	Operating CF
2025-09-30	¥19.5bn	¥0.6bn	¥6.3bn	¥3.1bn	20.4%	¥117.37	¥0.7bn
2024-09-30	¥17.6bn	¥0.4bn	¥5.9bn	¥2.7bn	17.1%	¥85.9	¥0.6bn
2023-09-30	¥14.8bn	¥0.2bn	¥5.7bn	¥2.3bn	10.2%	¥46.08	¥0.5bn
2022-09-30	¥10.9bn	¥0.1bn	¥5.1bn	¥2.2bn	4.8%	¥20.63	¥0.3bn
2021-09-30	¥9.4bn	−¥0.4bn	¥4.7bn	¥2.1bn	-17.9%	¥-83.36	−¥0.4bn

Indicators

Computed by us from filings · fiscal year to 2025-09-30

Metric	Value	Percentile among listed companies
ROE, %	20.4	88.5
Ordinary margin	0.0381	29.7
Equity ratio, %	48.9	39.8
Revenue growth	0.106	70.9
Net income growth	0.3683	69.1
Operating cash flow / assets	0.1121	78.9

Policy-uncertainty measure1.10 Share of the report's text discussing policy-related uncertainty, by policy area. Proprietary text method.

Trade & tariffs 1 Regulation 1 Politics & geopolitics 1

Ownership activity 0 filer(s) stated they may make proposals in 365 days; 0 new 5% holder(s) in 180 days; net stake change 0.00pt in 90 days; 0.0% held by other listed companies.

Results wording balance: +0.56. Proprietary text method; it describes the wording only and does not interpret context.

Interest example: if all ¥300m of reported debt repriced by 50 basis points, a year's interest would rise by ¥2m, 0.2% of operating cash flow. Our arithmetic only, not a forecast: fixed-rate debt and hedges are ignored.

Via /v1/companies/2304/indicators. Descriptive figures, not a rating and not investment advice.

From other filings

As the company states them

Internal control, 2025-12-22: see filing 上記の評価の結果、当連結会計年度末日時点において、当社グループの財務報告に係る内部統制は有効であると判断しております。 Filing

Segments, votes and tender offers

Stated in EDINET filings

Segments: Steward, Food Service, Space Produce, Other. /v1/companies/2304/segments

Latest voting result: 2025-12-19 · 取締役(監査等委員である取締役を除く。)3名選任の件 · passed. /v1/companies/2304/voting

Ownership changes

All companies →

2026-03-12

Increase+0.39pt

individual filer raised holdings in CSS HOLDINGS,LTD. (2304) to 37.11% from 36.72%.

S100XPSEOriginal filing (PDF, Japanese)
2023-05-19

Below 5%−11.35pt

Oak Capital Corporation cut holdings in CSS HOLDINGS,LTD. (2304) to 0.00% from 11.35%, below the 5% threshold.

S100QSNPFiler profile Original filing (PDF, Japanese)
2023-05-19

Threshold

Holdings of Oak Capital Corporation in CSS HOLDINGS,LTD. (2304) moved below 10% (11.35% -> 0.00%).

S100QSNPFiler profile Original filing (PDF, Japanese)
2023-05-18

New 5% stake

UNIVA Asset Management Limited disclosed a 11.35% stake in CSS HOLDINGS,LTD. (2304), crossing the 5% reporting threshold.

S100QR5AFiler profile Original filing (PDF, Japanese)
2023-05-18

Threshold

Holdings of UNIVA Asset Management Limited in CSS HOLDINGS,LTD. (2304) moved above 10% (new -> 11.35%).

S100QR5AFiler profile Original filing (PDF, Japanese)
2022-08-01

Increase+2.65pt

S TEC Co.,Ltd. raised holdings in CSS HOLDINGS,LTD. (2304) to 12.81% from 10.16%.

S100OTIQFiler profile Original filing (PDF, Japanese)
2022-06-07

Amendment+0.03pt

individual filer filed a correction to a 5% report on CSS HOLDINGS,LTD. (2304).

S100O771Original filing (PDF, Japanese)
2022-06-06

Increase+0.03pt

individual filer raised holdings in CSS HOLDINGS,LTD. (2304) to 36.72% from 36.69%.

S100NYC1Original filing (PDF, Japanese)
2022-06-06

Amendment+1.35pt

S TEC Co.,Ltd. filed a correction to a 5% report on CSS HOLDINGS,LTD. (2304).

S100O6T5Filer profile Original filing (PDF, Japanese)
2022-06-03

Amendment+1.34pt

S TEC Co.,Ltd. filed a correction to a 5% report on CSS HOLDINGS,LTD. (2304).

S100O6JPFiler profile Original filing (PDF, Japanese)

Trades by 5% holders

From the 60-day trade tables in 5% reports

Bought SoldHover a dot for the trade

Holder	Period	Net shares	Net % of shares	Avg. filed price	Range
individual filer	2021-12-08 – 2026-02-18	-599,900	−11.25pt	¥267	¥267–267
Oakキャピタル株式会社	2021-11-30 – 2023-05-15	0	0.00pt	¥267	¥267–267
株式会社ユニヴァ・アセット・マネジメント	2023-05-15 – 2023-05-15	+600,000	+11.35pt	¥423	¥423–423
individual filer	2022-05-30 – 2022-07-20	+190,000	+3.60pt	¥248	¥248–248

Net shares and the average are our calculations. Prices are filed prices as stated by the filer, mostly for off-market trades; they are not market prices. Stock lending, custody transfers and option exercises are excluded from net shares. Every row via /v1/companies/2304/trades.

5% filings

Large shareholding reports on 2304

Filed	Filer	Stake	Change	Stated purpose
2026-03-12	individual filer	37.11%	+0.39pt	—
2023-05-19	UNIVA Oak Holdings Limited	0.00%	−11.35pt	pure investment
2023-05-18	UNIVA Asset Management Limited	11.35%	—	pure investment
2022-08-01	S TEC Co.,Ltd.	12.81%	+2.65pt	strategic holding
2022-06-07	individual filer	36.72%	+0.03pt	—
2022-06-06	individual filer	36.72%	+0.03pt	—
2022-06-06	S TEC Co.,Ltd.	10.16%	+1.35pt	strategic holding
2022-06-03	S TEC Co.,Ltd.	10.15%	+1.34pt	strategic holding
2022-06-02	S TEC Co.,Ltd.	10.15%	+1.34pt	strategic holding
2022-01-14	individual filer	36.69%	0.00pt	—

Cross-shareholdings

From the annual report's status of shareholdings

Listed strategic holdings: — issues
Book value: —
Sold in the year: — — issues
Bought in the year: — — issues
Mutual, both reports: 0
Held by listed cos.: 0

Holds	Book value	Shares vs. prior year	Mutual
TOA CORPORATION 6809	¥100m	+3.2%	no
MARUI GROUP CO.,LTD. 8252	¥95m	0.0%	no
ROYAL HOLDINGS Co., Ltd. 8179	¥61m	0.0%	no
KANADEN CORPORATION 8081	¥55m	+3.4%	no
住友電設株式会社 1949	¥32m	+2.1%	no
Isetan Mitsukoshi Holdings Ltd. 3099	¥32m	+2.1%	no
Mitsubishi UFJ Financial Group, Inc. 8306	¥24m	0.0%	no
Sumitomo Mitsui Financial Group, Inc. 8316	¥13m	0.0%	no
株式会社弘電社 1948	¥7m	0.0%	no
TSUZUKI DENKI CO., LTD. 8157	¥7m	0.0%	no

Purposes, all holdings and mutual flags via /v1/companies/2304/cross-holdings. Share changes include stock splits.

Major shareholders

As of fiscal year end 2025-09-30

Shareholder	Shares	Ratio
日本マスタートラスト信託銀行㈱（リテール信託口）（注）１	677,000	13.38%
日本マスタートラスト信託銀行㈱（リテール信託口）（注）１	671,000	13.26%
㈱ユニヴァ・アセット・マネジメント	600,000	11.85%
individual holder	587,800	11.61%
individual holder	425,000	8.40%
individual holder	223,500	4.42%
individual holder	180,800	3.57%
ＣＳＳグループ従業員持株会	149,121	2.95%
㈱日本カストディ銀行(信託E口)（注）２	125,600	2.48%
individual holder	41,100	0.81%

Get this as JSON

GET /v1/companies/2304
GET /v1/companies/2304/financials
GET /v1/companies/2304/details
GET /v1/companies/2304/segments
GET /v1/companies/2304/voting
GET /v1/companies/2304/tender-offers
GET /v1/companies/2304/indicators
GET /v1/companies/2304/earnings-releases
GET /v1/events?ticker=2304
GET /v1/companies/2304/trades         
GET /v1/companies/2304/cross-holdings 
GET /v1/companies/2304/brief

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