CSS HOLDINGS, Oct-Dec (1Q) Ordinary Profit Decreases by 2%

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Tue Feb 10, 2026 5:00 pm JST Earnings

2304 CSS HOLDINGS,LTD. 【J-GAAP】

Earnings Report

CSS HOLDINGS,LTD. <2304> [TSE Std] announced its financial results after the market closed on February 10th (17:00). The consolidated ordinary profit for the first quarter of the fiscal year ending September 2026 (October to December) was 239 million yen, a 2.0% decrease compared to the same period last year. Progress toward the plan for the six months ending March (first half) of 515 million yen was 46.4%, also falling below the five-year average of 68.9%.

In the most recent three-month period, from October to December (1Q), the operating profit margin remained almost flat, changing from 4.7% in the same period last year to 4.6%.

Kabutan News

Actual Results

Accumulated Results 1st Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Oct - Dec, 2023	4,205	133	148	105	21.2	28.5	Feb 13, 2024	J-GAAP
Oct - Dec, 2024	4,936	233	244	151	30.3	46.0	Feb 12, 2025	J-GAAP
Oct - Dec, 2025	5,090	232	239	177	35.9	46.4	Feb 10, 2026	J-GAAP
YoY	+3.1%	-0.4%	-2.0%	+17.2%	+18.4%

Current Period Guidance

H1 Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct - Mar, 2024	9,886	512	530	302	60.5	15	May 13, 2025	J-GAAP
Oct - Mar, 2025 Guidance	10,450	515	515	320	64.5	15	Nov 11, 2025	J-GAAP
YoY	+5.7%	+0.6%	-2.8%	+6.0%	+6.6%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep, 2024	17,631	595	630	429	85.9	30	Nov 12, 2024	J-GAAP
Sep, 2025	19,499	717	742	587	117.4	45	Nov 11, 2025	J-GAAP
Sep, 2026 Guidance	20,200	800	800	590	118.9	35	Nov 11, 2025	J-GAAP
YoY	+3.6%	+11.6%	+7.8%	+0.5%	+1.3%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2024	4,936	233	244	151	30.3	4.7	Feb 12, 2025	J-GAAP
Jan - Mar, 2025	4,950	279	286	151	30.2	5.6	May 13, 2025	J-GAAP
Apr - Jun, 2025	4,561	101	106	67	13.4	2.2	Aug 12, 2025	J-GAAP
Jul - Sep, 2025	5,052	104	106	218	43.6	2.1	Nov 11, 2025	J-GAAP
Oct - Dec, 2025	5,090	232	239	177	35.9	4.6	Feb 10, 2026	J-GAAP
YoY	+3.1%	-0.4%	-2.0%	+17.2%	+18.4%