Consolidated results for the third quarter of the fiscal year ending September 2026 show net sales of 15,337 million yen, up 6.2% YoY. Operating income 613 million yen (roughly flat YoY), ordinary income 625 million yen, and net income attributable to owners of the parent of 410 million yen for the quarter. By segment, Steward is solid, Food Service shows higher revenue but profit pressure, and Space Produce shows higher revenue and profit. Full-year guidance remains as previously announced.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2304","jir_company_name":"CSS Holdings, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2304-20260812-01.pdf","jir_short_summary":"Consolidated results for the third quarter of the fiscal year ending September 2026 show net sales of 15,337 million yen, up 6.2% YoY. Operating income 613 million yen (roughly flat YoY), ordinary income 625 million yen, and net income attributable to owners of the parent of 410 million yen for the quarter. By segment, Steward is solid, Food Service shows higher revenue but profit pressure, and Space Produce shows higher revenue and profit. Full-year guidance remains as previously announced.","jir_summary":"### Performance overview\nConsolidated net sales for the quarter were 15,337 million yen (up 6.2% YoY), operating income was 613 million yen (essentially flat YoY), ordinary income was 625 million yen (down 1.8% YoY), and net income attributable to owners of the parent was 410 million yen (up 11.1% YoY), showing stable momentum. By segment, the Steward business achieved revenue expansion through new openings and AI implementation. Food Service experienced higher openings but faced cost pressures from rising raw materials costs, resulting in lower profits. Space Produce saw both higher revenue and profits. The company aims to achieve mid-term plan Go Beyond! Next20 targets by improving capital efficiency.\n\n### Outlook and dividends\nAs of now, the consolidated full-year earnings forecast announced on November 11, 2025 remains unchanged. The dividend forecast remains unchanged, and the company is expected to continue its stable payout policy. As the second year of the mid-term plan, the company aims for net sales of 27.0 billion yen, operating income of 950 million yen, and ROE of 15% or higher, advancing its business model using the Xvalue unit.","jir_financial_highlights":"Net sales: 15,337 \u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd46.2\uff05\u5897)\nOperating income: 613 \u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd40.0\uff05\u6e1b)\nOrdinary income: 625 \u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd41.8\uff05\u6e1b)\nNet income attributable to owners of the parent: 410 \u767e\u4e07\u5186 (\u524d\u5e74\u540c\u671f\u6bd411.1\uff05\u5897)\nEarnings per share (quarter): 82.79\u5186 (\u4e0d\u660e)","jir_category":"","jir_hashtags":"#CSS Holdings, #FinancialResults, #GoBeyondNext20MidTermPlan","jir_key_figures":"Net sales: 15,337 \u767e\u4e07\u5186\nOperating income: 613 \u767e\u4e07\u5186\nNet income attributable to owners of the parent: 410 \u767e\u4e07\u5186","jir_meta_title":"CSS Holdings | Q3 FY2026 Financial Results: Net sales 15,337 million yen, Net income 410 million yen","jir_meta_description":"Summary of CSS Holdings' Q3 FY2026 financial results. Segment performance, outlook, dividend policy, and progress on Go Beyond! Next20. Key financial metrics for investment decisions.","jir_og_title":"CSS Holdings Q3 Financial Results Summary","jir_og_description":"Net sales of 13,537 million yen and net income of 410 million yen. Overview of segment trends and outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59969,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-102398","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n