Luxury Time (BOM:544635) Piotroski F-Score: 7 (As of Jul. 28, 2026) — Near Median

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BOM:544635 Luxury Time Ltd BOM:544635
19 GF Score
Price ₹69.37
! 2 Warning Signs
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What is Luxury Time Piotroski F-Score?

Luxury Time BOM:544635 -4.95% 19 Piotroski F-Score is 7 as of Jul. 28, 2026, which is at its 10-year median of 7.00. GuruFocus rates BOM:544635 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Luxury Time ranks better than 90.89% on this metric.

Good Sign:

Piotroski F-Score is 7, 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

Luxury Time has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

The historical rank and industry rank for Luxury Time's Piotroski F-Score or its related term are showing as below:

BOM:544635' s Piotroski F-Score Range Over the Past 10 Years
Min: 6   Med: 7   Max: 7
Current: 7

During the past 4 years, the highest Piotroski F-Score of Luxury Time was 7. The lowest was 6. And the median was 7.

Luxury Time  (BOM:544635) Piotroski F-Score Explanation

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.

In 2000, he wrote a research paper called "Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers" (pdf).

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.


Luxury Time Piotroski F-Score Related Terms


Luxury Time Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Luxury Time'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.

Luxury Time Piotroski F-Score Chart

Luxury Time Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Piotroski F-Score
N/A N/A 6.00 7.00

Luxury Time Semi-Annual Data
Mar23 Mar24 Mar25 Sep25 Mar26
Piotroski F-Score N/A N/A 6.00 0.00 7.00

BOM:544635 vs TPR: Piotroski F-Score Comparison

For the Luxury Goods subindustry, Luxury Time'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.


Luxury Time Piotroski F-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Luxury Time's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Luxury Time's Piotroski F-Score falls into.


BOM:544635
19GF Score
Luxury Time Ltd BOM:544635
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

How is the Piotroski F-Score calculated?

* 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 ₹55.3 Mil.
Cash Flow from Operations was ₹7.5 Mil.
Revenue was ₹599.9 Mil.
Gross Profit was ₹159.5 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was (301.21 + 480.197) / 2 = ₹390.7035 Mil.
Total Assets at the begining of this year (Mar25) was ₹301.2 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0.0 Mil.
Total Current Assets was ₹361.2 Mil.
Total Current Liabilities was ₹110.1 Mil.
Net Income was ₹36.9 Mil.

Revenue was ₹602.4 Mil.
Gross Profit was ₹130.9 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was (255.288 + 301.21) / 2 = ₹278.249 Mil.
Total Assets at the begining of last year (Mar24) was ₹255.3 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0.0 Mil.
Total Current Assets was ₹284.7 Mil.
Total Current Liabilities was ₹110.7 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.

Luxury Time's current Net Income (TTM) was 55.3. ==> 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.

Score 1 if positive, 0 if negative.

Luxury Time's current Cash Flow from Operations (TTM) was 7.5. ==> Positive ==> Score 1.

Question 3. Change in Return on Assets

Compare this year's return on assets (1) to last year's return on assets.

Score 1 if it's higher, 0 if it's lower.

ROA (This Year)=Net Income/Total Assets (Mar25)
=55.258/301.21
=0.1834534

ROA (Last Year)=Net Income/Total Assets (Mar24)
=36.861/255.288
=0.14438987

Luxury Time's return on assets of this year was 0.1834534. Luxury Time's return on assets of last year was 0.14438987. ==> This year is higher. ==> Score 1.

Question 4. Quality of Earnings (Accrual)

Compare Cash flow return on assets (2) to return on assets (1)

Score 1 if CFROA > ROA, 0 if CFROA <= ROA.

Luxury Time's current Net Income (TTM) was 55.3. Luxury Time's current Cash Flow from Operations (TTM) was 7.5. ==> 7.5 <= 55.3 ==> CFROA <= ROA ==> Score 0.

Funding

Question 5. Change in Gearing or Leverage

Compare this year's gearing (long-term debt divided by average total assets) to last year's gearing.

Score 0 if this year's gearing is higher, 1 otherwise.

Gearing (This Year: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=0/390.7035
=0

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=0/278.249
=0

Luxury Time's gearing of this year was 0. Luxury Time's gearing of last year was 0. ==> 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

Current Ratio (This Year: Mar26)=Total Current Assets/Total Current Liabilities
=361.174/110.112
=3.2800603

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=284.67/110.737
=2.5706855

Luxury Time's current ratio of this year was 3.2800603. Luxury Time's current ratio of last year was 2.5706855. ==> 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.

Luxury Time's number of shares in issue this year was 6.986. Luxury Time's number of shares in issue last year was 8.255. ==> 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.

Gross Margin (This Year: TTM)=Gross Profit/Revenue
=159.497/599.932
=0.26585846

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=130.885/602.396
=0.21727402

Luxury Time's gross margin of this year was 0.26585846. Luxury Time's gross margin of last year was 0.21727402. ==> 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

Asset Turnover (This Year)=Revenue/Total Assets at the Beginning of This Year (Mar25)
=599.932/301.21
=1.99173998

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=602.396/255.288
=2.35967221

Luxury Time's asset turnover of this year was 1.99173998. Luxury Time's asset turnover of last year was 2.35967221. ==> Last year's asset turnover is higher ==> Score 0.

Evaluation

Piotroski F-Score= Que. 1+ Que. 2+ Que. 3+Que. 4+Que. 5+Que. 6+Que. 7+Que. 8+Que. 9
=1+1+1+0+1+1+1+1+0
=7

Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3

Luxury Time has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 7 mean?
Luxury Time (BOM:544635) has a Piotroski F-Score of 7 as of Jul. 28, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Luxury Time and its competitors. This is near median its historical median of 7.00. Over the past decade, Luxury Time's Piotroski F-Score has ranged from 6.00 to 7.00. According to the industry distribution chart, Luxury Time ranks #100 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 9.1%.
Is Luxury Time's Piotroski F-Score too high?
Luxury Time's current Piotroski F-Score of 7 is near median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 6.00 to a high of 7.00. The Retail - Cyclical industry median Piotroski F-Score is 6.00. Luxury Time's value of 7 is 16.7% above this industry median. Based on the distribution chart, Luxury Time ranks #100 out of 1098 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Luxury Time has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Luxury Time's Piotroski F-Score compare to TPR?
According to the Retail - Cyclical industry distribution chart, Luxury Time ranks #100 out of 1098 companies for Piotroski F-Score. This places Luxury Time in the top 9% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 6.00. Luxury Time's value of 7 is 16.7% above this benchmark. Historically, Luxury Time's own Piotroski F-Score has ranged from 6.00 to 7.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 6.00, Luxury Time 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 Retail - Cyclical company?
The median Piotroski F-Score among Retail - Cyclical companies is 6.00, based on 1,098 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. Luxury Time's current Piotroski F-Score of 7 is 16.7% 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 Luxury Time and its competitors. For the Retail - Cyclical industry, the median Piotroski F-Score is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luxury Time's current Piotroski F-Score is 7, which is near median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luxury Time stock overvalued right now?
Luxury Time (BOM:544635) has a current Piotroski F-Score of 7. The current Piotroski F-Score is 7, which is near median its 10-year median of 7.00 and 16.7% above the Retail - Cyclical industry median of 6.00. Luxury Time's overall GF Score™ is 19/100 with 2 warning signs 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 Luxury Time (BOM:544635), the current Piotroski F-Score is 7 as of Jul. 28, 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.

Luxury Time Business Description

Address 713, 716, Pearls Omaxe Building, Tower- 2 Wazirpur, Netaji Subhash Place, Delhi, IND, 110034
Luxury Time Ltd trades in luxury watches and clocks such as TAG Heuer, Hublot, and Zenith, and provides watch servicing through a fully operational service center. The Company undertakes the distribution, marketing, retailing, and after-sales servicing of Swiss luxury watches, along with the distribution of watch service-related tools and equipment in India. Its business operates across five integrated segments, including Watch Distribution B2B, Direct to Consumer and e-commerce Sales, After Sales Services, Branding, PR and Marketing Support, and Tools and Machinery Distribution, with the majority of revenue derived from the Watch Distribution B2B segment.
19GF Score

Get the complete analysis for BOM:544635

Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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