Income Statement CSS Holdings,Ltd.

Stocks

2304

JP3425500000

Entertainment Production

Delayed Japan Exchange Other stock markets 21:15:07 2026-07-27 EDT			5-day change	1st Jan Change
939.00 ^JPY	+0.43%		+1.52%	-5.85%

05-26	Css Holdings,Ltd. Announces Dividend for the Second Quarter Ended March 31, 2026, Payable on June 22, 2026	CI
02-09	CSS Holdings,Ltd. Reports Earnings Results for the First Quarter Ended December 31, 2025	CI

54f3312ad805ef2f575b986.Nj4qoUKOua-xRbn1SMlTEaRiGIAJ0kVmjGYX73ql2tY.D3UTxRPlz_jID_LFH_0GaOckb9Vg6g4IwyFgtSztj71ASGjvB-Hg1ekJ0g

Published financial data: CSS HOLDINGS,LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021	2022	2023	2024	2025
Revenues	9.41B	10.88B	14.83B	17.63B	19.5B
Total Revenues	9.41B	10.88B	14.83B	17.63B	19.5B
Cost of Goods Sold, Total	8.14B	9.06B	12.41B	14.77B	16.28B
Gross Profit	1.28B	1.82B	2.42B	2.86B	3.22B
Selling General & Admin Expenses, Total	1.92B	1.94B	2.09B	2.2B	2.43B
Depreciation & Amortization - (IS)	78M	75M	62M	65M	74M
Other Operating Expenses, Total	1.99B	2.01B	2.15B	2.26B	2.5B
Operating Income	-717M	-186M	276M	596M	718M
Interest Expense, Total	-9M	-7M	-8M	-8M	-11M
Interest And Investment Income	7M	12M	11M	14M	17M
Net Interest Expenses	-2M	5M	3M	6M	6M
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	-3M	-16M	-2M	3M	-4M
Other Non Operating Income (Expenses)	756M	278M	35M	24M	22M
EBT, Excl. Unusual Items	34M	81M	312M	629M	742M
Gain (Loss) On Sale Of Investments	-	-	-	-	8M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-	-	-	-	-
Legal Settlements	-	-	-	-	-
Other Unusual Items	-215M	-	-	-	1M
EBT, Incl. Unusual Items	-181M	81M	312M	629M	751M
Income Tax Expense	239M	-21M	82M	200M	164M
Earnings From Continuing Operations	-420M	102M	230M	429M	587M
Net Income to Company	-420M	102M	230M	429M	587M
Net Income - (IS)	-420M	102M	230M	429M	587M
Net Income to Common Incl Extra Items	-420M	102M	230M	429M	587M
Net Income to Common Excl. Extra Items	-420M	102M	230M	429M	587M
Per Share Items
Net EPS - Basic	-83.3	20.44	46.05	85.89	117.35
Basic EPS - Continuing Operations	-83.3	20.44	46.05	85.89	117.35
Basic Weighted Average Shares Outstanding	5.04M	4.99M	4.99M	4.99M	5M
Net EPS - Diluted	-83.3	20.44	45.66	85.11	116.78
Diluted EPS - Continuing Operations	-83.3	20.44	45.66	85.11	116.78
Diluted Weighted Average Shares Outstanding	5.04M	5.04M	5.04M	5.04M	5.03M
Normalized Basic EPS	4.21	10.14	39.04	78.71	92.71
Normalized Diluted EPS	4.21	10.05	38.68	77.99	92.25
Dividend Per Share	5	5	17	20	35
Payout Ratio	-6.19	24.51	48.7	23.54	30.32
Supplemental Items
EBITDA	-633M	-105M	344M	667M	798M
EBITA	-711M	-180M	282M	602M	724M
EBIT	-717M	-186M	276M	596M	718M
EBITDAR	-569M	-42M	409M	730M	859M
Effective Tax Rate - (Ratio)	-132.04	-25.93	26.28	31.8	21.84
Normalized Net Income	21.25M	50.62M	195M	393M	464M
Non-Cash Pension Expense	42.33M	46.03M	46.75M	45.79M	39.79M
Supplemental Operating Expense Items
General and Administrative Expenses	148M	134M	138M	174M	189M
Net Rental Expense, Total	64M	63M	65M	63M	61M
Imputed Operating Lease Interest Expense	3.78M	3.18M	4.5M	6.34M	13.56M
Imputed Operating Lease Depreciation	60.22M	59.82M	60.5M	56.66M	47.44M

Fiscal Period: September	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	631M	713M	807M	906M	1.14B
Short Term Investments	50M	-	-	-	49M
Total Cash And Short Term Investments	681M	713M	807M	906M	1.19B
Accounts Receivable, Total	1.2B	1.5B	1.94B	2.04B	2.14B
Other Receivables	112M	62M	46M	5M	6M
Notes Receivable	-	-	-	10M	20M
Total Receivables	1.31B	1.56B	1.98B	2.06B	2.16B
Inventory	427M	560M	609M	589M	429M
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	126M	93M	97M	124M	133M
Total Current Assets	2.54B	2.93B	3.5B	3.67B	3.91B
Net Property Plant And Equipment	1.43B	1.39B	1.37B	1.38B	1.37B
Long-term Investments	619M	638M	704M	694M	765M
Goodwill	32M	26M	19M	13M	6M
Other Intangibles, Total	70M	68M	61M	58M	56M
Deferred Tax Assets Long-Term	10M	46M	47M	104M	201M
Other Long-Term Assets, Total	1M	2M	1M	3M	2M
Total Assets	4.7B	5.1B	5.7B	5.93B	6.32B
Liabilities
Accounts Payable, Total	350M	429M	538M	490M	569M
Accrued Expenses, Total	150M	147M	141M	136M	183M
Short-term Borrowings	450M	450M	750M	450M	300M
Current Portion of Long-Term Debt	138M	539M	-	-	-
Current Portion of Leases	27M	22M	18M	15M	7M
Current Income Taxes Payable	397M	569M	1.14B	1.4B	1.39B
Other Current Liabilities	156M	387M	376M	366M	392M
Total Current Liabilities	1.67B	2.54B	2.96B	2.86B	2.84B
Long-Term Debt	516M	-	-	-	-
Long-Term Leases	33M	43M	25M	14M	6M
Pension & Other Post Retirement Benefits	289M	306M	324M	344M	344M
Deferred Tax Liability Non Current	17M	3M	7M	7M	8M
Other Non Current Liabilities	54M	33M	38M	35M	27M
Total Liabilities	2.58B	2.93B	3.36B	3.26B	3.23B
Common Stock, Total	393M	393M	393M	393M	393M
Additional Paid In Capital	279M	279M	279M	279M	272M
Retained Earnings	1.49B	1.53B	1.65B	1.98B	2.38B
Treasury Stock	-112M	-109M	-109M	-109M	-177M
Comprehensive Income and Other	77M	73M	132M	135M	217M
Total Common Equity	2.12B	2.17B	2.34B	2.67B	3.09B
Total Equity	2.12B	2.17B	2.34B	2.67B	3.09B
Total Liabilities And Equity	4.7B	5.1B	5.7B	5.93B	6.32B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.99M	4.99M	4.99M	4.99M	4.94M
ECS Total Common Shares Outstanding	4.99M	4.99M	4.99M	4.99M	4.94M
Book Value / Share	425.93	434.07	469.5	535.38	625.86
Tangible Book Value	2.02B	2.07B	2.26B	2.6B	3.03B
Tangible Book Value Per Share	405.48	415.25	453.49	521.16	613.3
Total Debt	1.16B	1.05B	793M	479M	313M
Net Debt	483M	341M	-14M	-427M	-874M
Debt Equivalent of Unfunded Proj. Benefit Obligation	290M	307M	325M	345M	345M
Debt Equivalent Oper. Leases	512M	504M	520M	504M	488M
Inventories - Raw Materials, Total	12M	17M	21M	17M	20M
Inventories - Work In Process, Total	33M	59M	26M	27M	19M
Inventories - Finished Goods, Total	381M	483M	562M	545M	388M
Inventories - Others	1M	1M	-	-	2M
Full Time Employees	490	481	545	572	613
Accumulated Allowance for Doubtful Accounts (Supple)	4M	4M	6M	-	1M

Fiscal Period: September	2021	2022	2023	2024	2025
Net Income	-181M	81M	313M	629M	751M
Depreciation & Amortization - CF	78M	75M	62M	65M	74M
Amortization of Goodwill and Intangible Assets - (CF)	6M	6M	6M	6M	6M
Depreciation & Amortization, Total	84M	81M	68M	71M	80M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-8M
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	535M	295M	-51M	-63M	-321M
Change In Accounts Receivable	-8M	-306M	-437M	-96M	-100M
Change In Inventories	22M	-133M	-49M	19M	160M
Change In Accounts Payable	-212M	226M	443M	55M	160M
Change in Other Net Operating Assets	-600M	41M	184M	-10M	-14M
Cash from Operations	-360M	285M	471M	605M	708M
Capital Expenditure	-9M	-9M	-22M	-64M	-44M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	-	-
Sale (Purchase) of Intangible assets	-5M	-24M	-5M	-21M	-17M
Investment in Marketable and Equity Securities, Total	-5M	23M	-14M	25M	10M
Net (Increase) Decrease in Loans Originated / Sold - Investing	40M	-	-	-10M	-10M
Other Investing Activities, Total	-13M	2M	6M	17M	3M
Cash from Investing	8M	-8M	-35M	-53M	-58M
Short Term Debt Issued, Total	-	-	300M	-	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	300M	-	-
Short Term Debt Repaid, Total	-	-	-	-300M	-150M
Long-Term Debt Repaid, Total	-110M	-145M	-539M	-	-
Total Debt Repaid	-110M	-145M	-539M	-300M	-150M
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-	-	-	-	-75M
Common Dividends Paid	-26M	-25M	-112M	-101M	-178M
Common & Preferred Stock Dividends Paid	-26M	-25M	-112M	-101M	-178M
Other Financing Activities, Total	-30M	-27M	-22M	-19M	-15M
Cash from Financing	-166M	-197M	-373M	-420M	-418M
Foreign Exchange Rate Adjustments	-	-	1M	-2M	1M
Miscellaneous Cash Flow Adjustments	1M	1M	-1M	-1M	-1M
Net Change in Cash	-517M	81M	63M	129M	232M
Supplemental Items
Cash Interest Paid	9M	7M	8M	8M	11M
Cash Income Tax Paid (Refund)	161M	-26M	64M	69M	329M
Levered Free Cash Flow	-630M	51.38M	398M	474M	646M
Unlevered Free Cash Flow	-624M	55.75M	402M	478M	653M
Change In Net Working Capital	246M	-124M	-189M	-120M	-185M
Net Debt Issued / Repaid	-110M	-145M	-239M	-300M	-150M

Fiscal Period: September	2021	2022	2023	2024	2025
Profitability
Return on Assets	-8.7	-2.37	3.2	6.41	7.33
Return on Total Capital	-12.56	-3.57	5.42	11.84	13.69
Return On Equity %	-17.88	4.75	10.19	17.1	20.37
Return on Common Equity	-17.88	4.75	10.19	17.1	20.37
Margin Analysis
Gross Profit Margin %	13.57	16.76	16.34	16.22	16.51
SG&A Margin	20.36	17.78	14.06	12.47	12.45
EBITDA Margin %	-6.73	-0.96	2.32	3.78	4.09
EBITA Margin %	-7.55	-1.65	1.9	3.41	3.71
EBIT Margin %	-7.62	-1.71	1.86	3.38	3.68
Income From Continuing Operations Margin %	-4.46	0.94	1.55	2.43	3.01
Net Income Margin %	-4.46	0.94	1.55	2.43	3.01
Net Avail. For Common Margin %	-4.46	0.94	1.55	2.43	3.01
Normalized Net Income Margin	0.23	0.47	1.31	2.23	2.38
Levered Free Cash Flow Margin	-6.69	0.47	2.68	2.69	3.31
Unlevered Free Cash Flow Margin	-6.63	0.51	2.71	2.71	3.35
Asset Turnover
Asset Turnover	1.83	2.22	2.75	3.03	3.18
Fixed Assets Turnover	6.55	7.74	10.76	12.79	14.14
Receivables Turnover (Average Receivables)	7.88	8.06	8.63	8.87	9.33
Inventory Turnover (Average Inventory)	18.57	18.36	21.23	24.66	31.98
Short Term Liquidity
Current Ratio	1.52	1.15	1.18	1.29	1.38
Quick Ratio	1.19	0.9	0.94	1.03	1.17
Operating Cash Flow to Current Liabilities	-0.22	0.11	0.16	0.21	0.25
Days Sales Outstanding (Average Receivables)	46.32	45.26	42.31	41.28	39.11
Days Outstanding Inventory (Average Inventory)	19.65	19.88	17.19	14.84	11.41
Average Days Payable Outstanding	17.1	15.47	14.17	12.75	11.99
Cash Conversion Cycle (Average Days)	48.88	49.68	45.34	43.37	38.54
Long Term Solvency
Total Debt/Equity	54.8	48.62	33.82	17.91	10.13
Total Debt / Total Capital	35.4	32.71	25.27	15.19	9.2
LT Debt/Equity	25.85	1.98	1.07	0.52	0.19
Long-Term Debt / Total Capital	16.7	1.33	0.8	0.44	0.18
Total Liabilities / Total Assets	54.82	57.46	58.86	54.91	51.1
EBIT / Interest Expense	-79.67	-26.57	34.5	74.5	65.27
EBITDA / Interest Expense	-70.33	-15	43	83.38	72.55
(EBITDA - Capex) / Interest Expense	-71.33	-16.29	40.25	75.38	68.55
Total Debt / EBITDA	-1.84	-10.04	2.31	0.72	0.39
Net Debt / EBITDA	-0.76	-3.25	-0.04	-0.64	-1.1
Total Debt / (EBITDA - Capex)	-1.81	-9.25	2.46	0.79	0.42
Net Debt / (EBITDA - Capex)	-0.75	-2.99	-0.04	-0.71	-1.16
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-21.32	15.63	36.29	18.87	10.59
Gross Profit, 1 Yr. Growth %	18.79	42.83	32.89	17.95	12.63
EBITDA, 1 Yr. Growth %	-36	-83.41	-427.62	93.9	19.64
EBITA, 1 Yr. Growth %	-33.3	-74.68	-256.67	113.48	20.27
EBIT, 1 Yr. Growth %	-33.12	-74.06	-248.39	115.94	20.47
Earnings From Cont. Operations, 1 Yr. Growth %	-1.93K	-124.29	125.49	86.52	36.83
Net Income, 1 Yr. Growth %	-1.93K	-124.29	125.49	86.52	36.83
Normalized Net Income, 1 Yr. Growth %	-86.18	138.24	285.19	101.6	17.96
Diluted EPS Before Extra, 1 Yr. Growth %	-1.93K	-124.53	123.42	86.4	37.21
Accounts Receivable, 1 Yr. Growth %	0.42	25.48	28.96	5.32	4.85
Inventory, 1 Yr. Growth %	-4.9	31.15	8.75	-3.28	-27.16
Net Property, Plant and Equip., 1 Yr. Growth %	-1.52	-2.81	-1.01	0.95	-0.87
Total Assets, 1 Yr. Growth %	-16.11	8.4	11.85	4.05	6.51
Tangible Book Value, 1 Yr. Growth %	-17.2	2.57	9.21	14.92	16.29
Common Equity, 1 Yr. Growth %	-17.45	2.07	8.16	14.03	15.52
Cash From Operations, 1 Yr. Growth %	-204.35	-179.17	65.26	28.45	17.02
Capital Expenditures, 1 Yr. Growth %	-52.63	0	144.44	190.91	-31.25
Levered Free Cash Flow, 1 Yr. Growth %	24.83	-108.16	673.72	19.12	36.4
Unlevered Free Cash Flow, 1 Yr. Growth %	25.58	-108.93	621.97	18.88	36.42
Dividend Per Share, 1 Yr. Growth %	0	0	240	17.65	75
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-28.57	-4.62	25.53	27.28	14.66
Gross Profit, 2 Yr. CAGR %	-38.56	30.26	37.78	25.2	15.26
EBITDA, 2 Yr. CAGR %	6.32	-67.42	-26.28	152.04	52.31
EBITA, 2 Yr. CAGR %	23.13	-58.91	-37.02	82.88	60.23
EBIT, 2 Yr. CAGR %	25.53	-58.35	-37.96	79.01	61.29
Earnings From Cont. Operations, 2 Yr. CAGR %	95.4	110.59	-26	105.08	59.76
Net Income, 2 Yr. CAGR %	95.4	110.59	-26	105.08	59.76
Normalized Net Income, 2 Yr. CAGR %	-72.72	-42.62	202.93	178.67	54.21
Diluted EPS Before Extra, 2 Yr. CAGR %	95.47	111.86	-25.96	104.07	59.92
Accounts Receivable, 2 Yr. CAGR %	-18.68	12.25	27.21	16.54	5.08
Inventory, 2 Yr. CAGR %	-3.97	11.68	19.42	2.56	-16.07
Net Property, Plant and Equip., 2 Yr. CAGR %	-1.34	-2.16	-1.91	-0.04	0.04
Total Assets, 2 Yr. CAGR %	-10.4	-4.64	10.11	7.88	5.27
Tangible Book Value, 2 Yr. CAGR %	-9.74	-7.84	5.84	12.03	15.6
Common Equity, 2 Yr. CAGR %	-10.27	-8.21	5.07	11.06	14.77
Cash From Operations, 2 Yr. CAGR %	-8.18	-9.11	14.38	45.7	22.6
Capital Expenditures, 2 Yr. CAGR %	-50.68	-31.18	56.35	166.67	41.42
Levered Free Cash Flow, 2 Yr. CAGR %	54.74	-68.09	-20.55	203.59	27.47
Unlevered Free Cash Flow, 2 Yr. CAGR %	50	-66.51	-19.69	192.97	27.35
Dividend Per Share, 2 Yr. CAGR %	-29.29	0	84.39	100	43.49
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-18.41	-16.13	7.43	23.27	21.46
Gross Profit, 3 Yr. CAGR %	-25.25	-18.61	31.13	30.82	20.86
EBITDA, 3 Yr. CAGR %	21.61	-42.76	-29.67	1.76	96.61
EBITA, 3 Yr. CAGR %	38.09	-27.33	-35.81	-5.4	59.03
EBIT, 3 Yr. CAGR %	41.33	-25.78	-36.38	-5.98	56.87
Earnings From Cont. Operations, 3 Yr. CAGR %	38.53	-2.49	115.44	0.71	79.2
Net Income, 3 Yr. CAGR %	38.53	-2.49	115.44	0.71	79.2
Normalized Net Income, 3 Yr. CAGR %	-49.88	-43.83	8.24	164.48	109.24
Diluted EPS Before Extra, 3 Yr. CAGR %	38.86	-2.13	115.65	0.72	78.78
Accounts Receivable, 3 Yr. CAGR %	-16.97	-6.03	17.57	19.45	12.51
Inventory, 3 Yr. CAGR %	-2.45	6.55	10.69	11.32	-8.5
Net Property, Plant and Equip., 3 Yr. CAGR %	-8.26	-1.83	-1.78	-0.97	-0.31
Total Assets, 3 Yr. CAGR %	-12.56	-4.52	0.57	8.06	7.42
Tangible Book Value, 3 Yr. CAGR %	-7.89	-5.81	-2.48	8.78	13.43
Common Equity, 3 Yr. CAGR %	-9.1	-6.33	-3.05	7.98	12.53
Cash From Operations, 3 Yr. CAGR %	1.43	-12.61	10.93	18.89	35.43
Capital Expenditures, 3 Yr. CAGR %	-59.55	-37.58	5.01	92.3	69.72
Levered Free Cash Flow, 3 Yr. CAGR %	42.8	-41.98	-7.64	-9.07	132.52
Unlevered Free Cash Flow, 3 Yr. CAGR %	38.73	-41.42	-6.79	-8.48	127.07
Dividend Per Share, 3 Yr. CAGR %	-20.63	-20.63	50.37	58.74	91.29
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-12.29	-8.42	-3.06	-0.9	10.27
Gross Profit, 5 Yr. CAGR %	-16.87	-9.04	-4.54	-3.31	24.53
EBITDA, 5 Yr. CAGR %	3.77	-21.17	-0.46	3.56	-4.2
EBITA, 5 Yr. CAGR %	8.96	-8.39	0.87	5.12	-7.45
EBIT, 5 Yr. CAGR %	9.86	-6.69	1.68	5.55	-7.7
Earnings From Cont. Operations, 5 Yr. CAGR %	-1.97	-7.67	7.8	31.28	91.15
Net Income, 5 Yr. CAGR %	-1.97	-7.67	7.8	31.28	91.15
Normalized Net Income, 5 Yr. CAGR %	-41.63	-22.57	2.93	6.6	24.71
Diluted EPS Before Extra, 5 Yr. CAGR %	-1.79	-7.35	7.98	31.31	91.34
Accounts Receivable, 5 Yr. CAGR %	-8.93	-4.86	-1.52	2.42	12.41
Inventory, 5 Yr. CAGR %	0.14	5.09	5.77	4.93	-0.91
Net Property, Plant and Equip., 5 Yr. CAGR %	-4.27	-4.68	-5.77	-1.12	-1.06
Total Assets, 5 Yr. CAGR %	-6.86	-5.26	-4.11	0.26	2.42
Tangible Book Value, 5 Yr. CAGR %	-3.18	-3.73	-2.62	0.96	4.39
Common Equity, 5 Yr. CAGR %	-3.64	-4.39	-3.68	0.27	3.72
Cash From Operations, 5 Yr. CAGR %	-0.87	6.3	6.42	7.22	15.46
Capital Expenditures, 5 Yr. CAGR %	-16.37	-32.87	-30.53	11.58	18.29
Levered Free Cash Flow, 5 Yr. CAGR %	22.99	-0.15	12.95	12.48	5.06
Unlevered Free Cash Flow, 5 Yr. CAGR %	20.08	-5.09	11.48	11.52	5.6
Dividend Per Share, 5 Yr. CAGR %	-12.94	-12.94	11.2	14.87	47.58