Osotspa PCLBKK:OSP 69 Piotroski F-Score is 8 as of Jun. 27, 2026, which is 33% above its 10-year median of 6.00. GuruFocus rates BKK:OSP with a GF Score™ of 69/100 and a GF Value™ of ฿19.70 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 112 Beverages - Non-Alcoholic companies, Osotspa PCL ranks better than 97.32% on this metric.
Good Sign:
Piotroski F-Score is 8, indicates a very healthy situation.
The zones of discrimination were as such:
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Osotspa PCL has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.
The historical rank and industry rank for Osotspa PCL's Piotroski F-Score or its related term are showing as below:
BKK:OSP'
s Piotroski F-Score Range Over the Past 10 Years
Min: 2 Med: 6 Max: 9
Current: 8
During the past 11 years, the highest Piotroski F-Score of Osotspa PCL was 9. The lowest was 2. And the median was 6.
The developer of the system is Joseph D. Piotroski is relatively unknown accounting professor who shuns publicity and rarely gives interviews.
He graduated from the University of Illinois with a B.S. in accounting in 1989, received an M.B.A. from Indiana University in 1994. Five years later, in 1999, after earning a Ph.D. in accounting from the University of Michigan, he became an associate professor of accounting at the University of Chicago.
He wanted to see if he can develop a system (using a simple nine-point scoring system) that can increase the returns of a strategy of investing in low price to book (referred to in the paper as high book to market) value companies.
What he found was something that exceeded his most optimistic expectations.
Buying only those companies that scored highest (8 or 9) on his nine-point scale, or F-Score as he called it, over the 20 year period from 1976 to 1996 led to an average out-performance over the market of 13.4%.
Even more impressive were the results of a strategy of investing in the highest F-Score companies (8 or 9) and shorting companies with the lowest F-Score (0 or 1).
Over the same period from 1976 to 1996 (20 years) this strategy led to an average yearly return of 23%, substantially outperforming the average S&P 500 index return of 15.83% over the same period.
Osotspa PCL Piotroski F-Score Related Terms
Osotspa PCL Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Osotspa PCL's Piotroski F-Score can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
BKK:OSP vs KO, PEP, MNST: Piotroski F-Score Comparison
For the Beverages - Non-Alcoholic subindustry, Osotspa PCL's Piotroski F-Score, along with its competitors' market caps and Piotroski F-Score data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Osotspa PCL Piotroski F-Score vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Osotspa PCL's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Osotspa PCL's Piotroski F-Score falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
This Year (Mar26) TTM:
Last Year (Mar25) TTM:
Net Income was 1009.672 + 699.975 + 691.831 + 1156.919 = ฿3,558 Mil. Cash Flow from Operations was 1373.545 + 1855.986 + 2083.102 + 1852.806 = ฿7,165 Mil. Revenue was 6807.317 + 5603.548 + 6318.687 + 6345.084 = ฿25,075 Mil. Gross Profit was 2853.867 + 2157.309 + 2498.647 + 2697.082 = ฿10,207 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(25492.172 + 24578.867 + 24318.777 + 24584.305 + 23981.236) / 5 = ฿24591.0714 Mil. Total Assets at the begining of this year (Mar25) was ฿25,492 Mil. Long-Term Debt & Capital Lease Obligation was ฿304 Mil. Total Current Assets was ฿11,779 Mil. Total Current Liabilities was ฿6,194 Mil.
Net Income was 604.025 + -361.197 + 566.781 + 1265.089 = ฿2,075 Mil.
Revenue was 7345.046 + 6042.871 + 6421.67 + 6831.385 = ฿26,641 Mil. Gross Profit was 2804.09 + 2180.195 + 2471.665 + 2751.846 = ฿10,208 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(24938.33 + 24629.974 + 23993.729 + 25134.857 + 25492.172) / 5 = ฿24837.8124 Mil. Total Assets at the begining of last year (Mar24) was ฿24,938 Mil. Long-Term Debt & Capital Lease Obligation was ฿579 Mil. Total Current Assets was ฿11,768 Mil. Total Current Liabilities was ฿7,283 Mil.
*Note: If the latest quarterly/semi-annual/annual total assets data is 0, then we will use previous quarterly/semi-annual/annual data for all the items in the balance sheet.
Profitability
Question 1. Return on Assets (ROA)
Net income before extraordinary items for the year divided by Total Assets at the beginning of the year.
Score 1 if positive, 0 if negative.
Osotspa PCL's current Net Income (TTM) was 3,558.
==> Positive ==> Score 1.
Question 2. Cash Flow Return on Assets (CFROA)
Net cash flow from operating activities (operating cash flow) divided by Total Assets at the beginning of the year.
Osotspa PCL's return on assets of this year was 0.13958783. Osotspa PCL's return on assets of last year was 0.08319314.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Osotspa PCL's gearing of this year was 0.01234899. Osotspa PCL's gearing of last year was 0.02330197.
==> This year is lower or equal to last year. ==> Score 1.
Question 6. Change in Working Capital (Liquidity)
Compare this year's current ratio (current assets divided by current liabilities) to last year's current ratio.
Score 1 if this year's current ratio is higher, 0 if it's lower
Osotspa PCL's current ratio of this year was 1.90160604. Osotspa PCL's current ratio of last year was 1.61573136.
==> This year's current ratio is higher. ==> Score 1.
Question 7. Change in Shares in Issue
Compare the number of shares in issue this year, to the number in issue last year.
Score 0 if there is larger number of shares in issue this year, 1 otherwise.
Osotspa PCL's number of shares in issue this year was 2966.459. Osotspa PCL's number of shares in issue last year was 3012.117.
==> There is smaller number of shares in issue this year, or the same. ==> Score 1.
Efficiency
Question 8. Change in Gross Margin
Compare this year's gross margin (Gross Profit divided by sales) to last year's.
Score 1 if this year's gross margin is higher, 0 if it's lower.
Osotspa PCL's gross margin of this year was 0.40706094. Osotspa PCL's gross margin of last year was 0.38316155.
==> This year's gross margin is higher. ==> Score 1.
Question 9. Change in asset turnover
Compare this year's asset turnover (total sales for the year divided by total assets at the beginning of the year) to last year's asset turnover ratio.
Score 1 if this year's asset turnover ratio is higher, 0 if it's lower
Osotspa PCL's asset turnover of this year was 0.98362101. Osotspa PCL's asset turnover of last year was 1.0682741.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Osotspa PCL has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.
Osotspa PCL (BKK:OSP) has a Piotroski F-Score of 8 as of Jun. 27, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Osotspa PCL and its competitors. This is 33% above median its historical median of 6.00. Over the past decade, Osotspa PCL's Piotroski F-Score has ranged from 2.00 to 9.00. According to the industry distribution chart, Osotspa PCL ranks #3 out of 112 companies in the Beverages - Non-Alcoholic industry, placing it in the top 2.7%.
Is Osotspa PCL's Piotroski F-Score too high?
Osotspa PCL's current Piotroski F-Score of 8 is 33% above median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 9.00. The Beverages - Non-Alcoholic industry median Piotroski F-Score is 5.50. Osotspa PCL's value of 8 is 45.5% above this industry median. Based on the distribution chart, Osotspa PCL ranks #3 out of 112 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Osotspa PCL has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Osotspa PCL's Piotroski F-Score compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Osotspa PCL ranks #3 out of 112 companies for Piotroski F-Score. This places Osotspa PCL in the top 3% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.50. Osotspa PCL's value of 8 is 45.5% above this benchmark. Historically, Osotspa PCL's own Piotroski F-Score has ranged from 2.00 to 9.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.50, Osotspa PCL has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Piotroski F-Score for a Beverages - Non-Alcoholic company?
The median Piotroski F-Score among Beverages - Non-Alcoholic companies is 5.50, based on 112 companies in the industry. Companies in the top quartile (top 25%) have a Piotroski F-Score significantly above this median, while those in the bottom quartile fall well below. However, Piotroski F-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Osotspa PCL's current Piotroski F-Score of 8 is 45.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Piotroski F-Score mean?
A high Piotroski F-Score can signal that a stock is expensive relative to its fundamentals. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Osotspa PCL and its competitors. For the Beverages - Non-Alcoholic industry, the median Piotroski F-Score is 5.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Osotspa PCL's current Piotroski F-Score is 8, which is 33% above median its own 10-year median of 6.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Osotspa PCL stock overvalued right now?
Based on GuruFocus' analysis, Osotspa PCL (BKK:OSP) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿19.70, compared to a current price of ฿17.70 — trading 10.2% below its estimated fair value. The current Piotroski F-Score is 8, which is 33% above median its 10-year median of 6.00 and 45.5% above the Beverages - Non-Alcoholic industry median of 5.50. Osotspa PCL's overall GF Score™ is 69/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Piotroski F-Score calculated?
Piotroski F-Score is calculated from a company's financial statements. For Osotspa PCL (BKK:OSP), the current Piotroski F-Score is 8 as of Jun. 27, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Osotspa PCL (BKK:OSP) Overvalued in 2026?
Based on GuruFocus' analysis, Osotspa PCL stock appears to be undervalued.
The current stock price of ฿17.70 is trading 10.2% below its estimated GF Value™ of ฿19.70.
GuruFocus considers Osotspa PCL to be Modestly Undervalued.
Key valuation signals for BKK:OSP:
Piotroski F-Score: 8 (33% above median its 10-year median of 6.00)
GF Value™: ฿19.70 vs. price of ฿17.70 (10.2% below fair value)
Industry Position: 45.5% above the Beverages - Non-Alcoholic median (#3 of 112)
No single metric tells the full story. See the BKK:OSP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Osotspa PCL is engaged in the manufacturing and distribution of consumer products, comprising energy drinks and personal care products. In addition, the Group also engaged in providing manufacturing services, distribution of consumer goods including energy drinks and personal care products and providing marketing services. The company operates in three reportable segments Beverage, Personal care and Others. The majority of its revenue comes from the Beverage segment. Some of its Energy Drink brands include M-150, Calpis Lacto, White Shark, Som In Sum, Peptine and others. Geographically, it generates majority of its revenue from Thailand.
69GF Score
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