{"id":102400,"date":"2026-08-12T16:46:15","date_gmt":"2026-08-12T07:46:15","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2304-20260812-03_wp_financial_summary\/"},"modified":"2026-08-12T16:46:15","modified_gmt":"2026-08-12T07:46:15","slug":"2304-20260812-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2304\/ir\/2304-20260812-03_wp_financial_summary\/","title":{"rendered":"FY2026 September Quarter Third Quarter Earnings Summary"},"content":{"rendered":"<p>Revenue for the cumulative third quarter increased year over year, with operating income and net income also rising. Segment highlights include Food Service, Space Production, Hotel, and Media-related areas, suggesting future investment policy and market expansion strategy. Progress toward full-year guidance and efforts in new businesses and partnerships are emphasized.<\/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","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2304-20260812-03.pdf","jir_short_summary":"Revenue for the cumulative third quarter increased year over year, with operating income and net income also rising. Segment highlights include Food Service, Space Production, Hotel, and Media-related areas, suggesting future investment policy and market expansion strategy. Progress toward full-year guidance and efforts in new businesses and partnerships are emphasized.","jir_summary":"### Section heading\nThe earnings highlights show cumulative 3Q revenue of 20,200 million yen, operating income of 800 million yen, and growth in net income, with segment discussions on Food Service, Space Production, Hotel, and Medical fields. Long-term growth pillars such as acquiring a new hotel brand, international expansion, and AI-driven business initiatives are organized as key themes.\n\n### Second section heading\nFor the outlook, emphasis is placed on achieving the full-year plan, reviewing cost structure, and digitalization measures such as multi-AI agents, aiming to improve profitability through higher customer satisfaction and service quality. Investment strategies by major segments and progress in strategic partnerships and new businesses are outlined as key points.","jir_financial_highlights":"Revenue (million yen): 20,200 (Cumulative for the 3Q)\nOperating income (million yen): 800 (YoY +? (details not disclosed in the document))\nNet assets (million yen): 3,327 (vs prior term-end)","jir_category":"","jir_hashtags":"#CSSGroup IR information does not include common tags, #Not treasury stock information but earnings information","jir_key_figures":"Revenue: 20,200 million yen (3Q cumulative)\nOperating income: 800 million yen\nNet assets: 3,327 million yen","jir_meta_title":"\u3010CSS Holdings\u30113Q Earnings Highlights \u2014 Revenue 20,200 million yen, Operating income 800 million yen","jir_meta_description":"Key points of CSS Holdings' Q3 FY2026 earnings for the period ending September 2026. Explains revenue, operating income, segment trends, future strategy, partnerships, and progress on new businesses.","jir_og_title":"CSS Holdings 3Q Earnings Highlights \u2014 Revenue 20,200 million yen, Operating income 800 million yen","jir_og_description":"Overview of the 3Q cumulative earnings, segment trends, and outlook, including efforts on new businesses.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"[{labels:['2024Q1','2024Q2','2024Q3','2024Q4','2025Q1','2025Q2','2025Q3'], 'datasets':[{'label':'Revenue','data':[..]}]}]\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"[{labels:['...'], 'datasets':[{'label':'Operating income','data':[..]}]}]\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Revenue Share\", \"jir_chart_json_data\": \"[{labels:['Food Service','Space Production','Hotel & Other'], 'datasets':[{'data':[..]}]}]\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Profit Margin Analysis\", \"jir_chart_json_data\": \"[{labels:['Quarter'], 'datasets':[{'label':'Operating Margin','data':[..]}]}]\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Actual vs. Forecast\", \"jir_chart_json_data\": \"[{labels:['2025Q3','2025Q4','2026Q1'], 'datasets':[{'label':'Actual','data':[..]},{'label':'Forecast','data':[..]}]}]\"}]","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-102400","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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