BPKKF (BP Castrol KK) Piotroski F-Score: 8 (As of Jun. 26, 2026) — 33% Above Median


BPKKF BP Castrol KK BPKKF
80 GF Score
Price $5.80
GF Value $6.42
! 3 Warning Signs
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What is BP Castrol KK Piotroski F-Score?

BP Castrol KK BPKKF 80 Piotroski F-Score is 8 as of Jun. 26, 2026, which is 33% above its 10-year median of 6.00. GuruFocus rates BPKKF with a GF Score™ of 80/100 and a GF Value™ of $6.42. The stock has 3 warning signs investors should review. Among 974 Oil & Gas companies, BP Castrol KK ranks better than 98.36% 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

BP Castrol KK 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 BP Castrol KK's Piotroski F-Score or its related term are showing as below:

BPKKF' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 6   Max: 8
Current: 8

During the past 13 years, the highest Piotroski F-Score of BP Castrol KK was 8. The lowest was 5. And the median was 6.

BP Castrol KK  (OTCPK:BPKKF) 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.


BP Castrol KK Piotroski F-Score Related Terms


BP Castrol KK Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for BP Castrol KK'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.

BP Castrol KK Piotroski F-Score Chart

BP Castrol KK Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 5.00 6.00 6.00 8.00

BP Castrol KK Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 8.00 0.00

BPKKF vs VLO, MPC, PSX: Piotroski F-Score Comparison

For the Oil & Gas Refining & Marketing subindustry, BP Castrol KK'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.


BP Castrol KK Piotroski F-Score vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, BP Castrol KK's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where BP Castrol KK's Piotroski F-Score falls into.


BPKKF
80GF Score
BP Castrol KK BPKKF
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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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 (Dec25) TTM:Last Year (Dec24) TTM:
Net Income was $6.74 Mil.
Cash Flow from Operations was $5.74 Mil.
Revenue was $94.22 Mil.
Gross Profit was $36.07 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (87.367 + 83.292) / 2 = $85.3295 Mil.
Total Assets at the begining of this year (Dec24) was $87.37 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Total Current Assets was $73.22 Mil.
Total Current Liabilities was $17.22 Mil.
Net Income was $6.06 Mil.

Revenue was $88.76 Mil.
Gross Profit was $33.00 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (88.99 + 87.367) / 2 = $88.1785 Mil.
Total Assets at the begining of last year (Dec23) was $88.99 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Total Current Assets was $77.18 Mil.
Total Current Liabilities was $21.15 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.

BP Castrol KK's current Net Income (TTM) was 6.74. ==> 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.

BP Castrol KK's current Cash Flow from Operations (TTM) was 5.74. ==> 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 (Dec24)
=6.739/87.367
=0.07713439

ROA (Last Year)=Net Income/Total Assets (Dec23)
=6.063/88.99
=0.06813125

BP Castrol KK's return on assets of this year was 0.07713439. BP Castrol KK's return on assets of last year was 0.06813125. ==> 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.

BP Castrol KK's current Net Income (TTM) was 6.74. BP Castrol KK's current Cash Flow from Operations (TTM) was 5.74. ==> 5.74 <= 6.74 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=0/85.3295
=0

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=0/88.1785
=0

BP Castrol KK's gearing of this year was 0. BP Castrol KK'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: Dec25)=Total Current Assets/Total Current Liabilities
=73.215/17.217
=4.25248301

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=77.179/21.145
=3.64998818

BP Castrol KK's current ratio of this year was 4.25248301. BP Castrol KK's current ratio of last year was 3.64998818. ==> 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.

BP Castrol KK's number of shares in issue this year was 22.958. BP Castrol KK's number of shares in issue last year was 22.958. ==> 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
=36.072/94.216
=0.38286491

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=32.996/88.763
=0.37173146

BP Castrol KK's gross margin of this year was 0.38286491. BP Castrol KK's gross margin of last year was 0.37173146. ==> 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 (Dec24)
=94.216/87.367
=1.07839344

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=88.763/88.99
=0.99744915

BP Castrol KK's asset turnover of this year was 1.07839344. BP Castrol KK's asset turnover of last year was 0.99744915. ==> This year's asset turnover is higher. ==> Score 1.

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+1
=8

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

BP Castrol KK has an F-score of 8. 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 8 mean?
BP Castrol KK (BPKKF) has a Piotroski F-Score of 8 as of Jun. 26, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on BP Castrol KK and its competitors. This is 33% above median its historical median of 6.00. Over the past decade, BP Castrol KK's Piotroski F-Score has ranged from 5.00 to 8.00. According to the industry distribution chart, BP Castrol KK ranks #16 out of 974 companies in the Oil & Gas industry, placing it in the top 1.6%.
Is BP Castrol KK's Piotroski F-Score too high?
BP Castrol KK'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 5.00 to a high of 8.00. The Oil & Gas industry median Piotroski F-Score is 5.00. BP Castrol KK's value of 8 is 60% above this industry median. Based on the distribution chart, BP Castrol KK ranks #16 out of 974 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, BP Castrol KK has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does BP Castrol KK's Piotroski F-Score compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, BP Castrol KK ranks #16 out of 974 companies for Piotroski F-Score. This places BP Castrol KK in the top 2% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. BP Castrol KK's value of 8 is 60% above this benchmark. Historically, BP Castrol KK's own Piotroski F-Score has ranged from 5.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, BP Castrol KK 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 an Oil & Gas company?
The median Piotroski F-Score among Oil & Gas companies is 5.00, based on 974 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. BP Castrol KK's current Piotroski F-Score of 8 is 60% 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 BP Castrol KK and its competitors. For the Oil & Gas industry, the median Piotroski F-Score is 5.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BP Castrol KK'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 BP Castrol KK stock overvalued right now?
BP Castrol KK (BPKKF) has a current Piotroski F-Score of 8. The stock's GF Value™ is $6.42, compared to a current price of $5.80 — trading 9.7% 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 60% above the Oil & Gas industry median of 5.00. BP Castrol KK's overall GF Score™ is 80/100 with 3 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 BP Castrol KK (BPKKF), the current Piotroski F-Score is 8 as of Jun. 26, 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 BP Castrol KK (BPKKF) Overvalued in 2026?

Based on GuruFocus' analysis, BP Castrol KK stock appears to be undervalued. The current stock price of $5.80 is trading 9.7% below its estimated GF Value™ of $6.42.

Key valuation signals for BPKKF:

  • Piotroski F-Score: 8 (33% above median its 10-year median of 6.00)
  • GF Value™: $6.42 vs. price of $5.80 (9.7% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 60% above the Oil & Gas median (#16 of 974)

No single metric tells the full story. See the BPKKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BP Castrol KK Business Description

Industry EnergyOil & Gas
Other Exchanges 5015:Japan
Address 1-11-2 Osaki, 20th Floor, Gate City Osaki East Tower, Shinagawa-ku, Tokyo, JPN, 141-0032
BP Castrol KK engages in the development, manufacture, import, and sale of automotive lubricating oil in Japan. The company sells its product under the brand name BP brand and the Castrol brand. The BP brand is divided into Vervis, Vervis sport, and mini. The Castrol brand is the top brand of lubricant. Both the brands are used for the consumer business and professional business.
80GF Score

Get the complete analysis for BPKKF

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

$5.80
Price
$6.42
GF Value