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Central PuertoBUE:CEPU -0.33%79 Piotroski F-Score is 4 as of Aug. 02, 2026, which is 33% below its 10-year median of 6.00. GuruFocus rates BUE:CEPU with a GF Score™ of 79/100 and a GF Value™ of ARS1,641.56 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 491 Utilities - Regulated companies, Central Puerto ranks worse than 77.6% on this metric.
The zones of discrimination were as such:
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Central Puerto has an F-score of 4 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Central Puerto's Piotroski F-Score or its related term are showing as below:
BUE:CEPU'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 8
Current: 4
During the past 13 years, the highest Piotroski F-Score of Central Puerto was 8. The lowest was 3. And the median was 6.
Central Puerto (BUE:CEPU) 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.
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.
Central Puerto Piotroski F-Score Related Terms
Central Puerto Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Central Puerto'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.
BUE:CEPU vs NEE, SO, DUK: Piotroski F-Score Comparison
For the Utilities - Regulated Electric subindustry, Central Puerto'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.
Central Puerto Piotroski F-Score vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Central Puerto's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Central Puerto'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 85641.743 + 139795.312 + 22849.077 + 187542.928 = ARS435,829 Mil. Cash Flow from Operations was 99466.437 + 71709.186 + 193002.728 + 39106.854 = ARS403,285 Mil. Revenue was 214516.305 + 319592.49 + 313808.528 + 343563.818 = ARS1,191,481 Mil. Gross Profit was 59690.088 + 131569.022 + 95136.367 + 141505.744 = ARS427,901 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(2966165 + 3198559.995 + 3655508.178 + 3669789.798 + 3978852.628) / 5 = ARS3493775.1198 Mil. Total Assets at the begining of this year (Mar25) was ARS2,966,165 Mil. Long-Term Debt & Capital Lease Obligation was ARS326,796 Mil. Total Current Assets was ARS685,664 Mil. Total Current Liabilities was ARS682,115 Mil.
Net Income was 8378.836 + 50246.862 + -35396.628 + 82745.805 = ARS105,975 Mil.
Revenue was 213938.726 + 236958.625 + 281919.697 + 210701.916 = ARS943,519 Mil. Gross Profit was 82721.418 + 95382.77 + 102712.977 + 91672.885 = ARS372,490 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(1963210.53 + 2262511.235 + 2572425.523 + 3501901.65 + 2966165) / 5 = ARS2653242.7876 Mil. Total Assets at the begining of last year (Mar24) was ARS1,963,211 Mil. Long-Term Debt & Capital Lease Obligation was ARS180,597 Mil. Total Current Assets was ARS615,122 Mil. Total Current Liabilities was ARS497,903 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.
Central Puerto's current Net Income (TTM) was 435,829.
==> 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.
Central Puerto's return on assets of this year was 0.14693352. Central Puerto's return on assets of last year was 0.05398039.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Central Puerto's gearing of this year was 0.09353665. Central Puerto's gearing of last year was 0.06806652.
==> Last year is lower than this year ==> Score 0.
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
Central Puerto's current ratio of this year was 1.0052029. Central Puerto's current ratio of last year was 1.23542537.
==> Last year's current ratio is higher ==> Score 0.
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.
Central Puerto's number of shares in issue this year was 1499.863. Central Puerto's number of shares in issue last year was 1502.83.
==> 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.
Central Puerto's gross margin of this year was 0.35913386. Central Puerto's gross margin of last year was 0.39478809.
==> Last year's gross margin is higher ==> Score 0.
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
Central Puerto's asset turnover of this year was 0.40169078. Central Puerto's asset turnover of last year was 0.48059999.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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4
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Central Puerto has an F-score of 4 indicating the company's financial situation is typical for a stable company.
Central Puerto (BUE:CEPU) has a Piotroski F-Score of 4 as of Aug. 02, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Central Puerto and its competitors. This is 33% below median its historical median of 6.00. Over the past decade, Central Puerto's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, Central Puerto ranks #381 out of 491 companies in the Utilities - Regulated industry, placing it in the top 77.6%.
Is Central Puerto's Piotroski F-Score too high?
Central Puerto's current Piotroski F-Score of 4 is 33% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 8.00. The Utilities - Regulated industry median Piotroski F-Score is 6.00. Central Puerto's value of 4 is 33.3% below this industry median. Based on the distribution chart, Central Puerto ranks #381 out of 491 companies in the Utilities - Regulated industry, which is in the bottom quartile relative to peers. Overall, Central Puerto has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Puerto's Piotroski F-Score compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Central Puerto ranks #381 out of 491 companies for Piotroski F-Score. This places Central Puerto in the lower half of its industry. The industry median Piotroski F-Score is 6.00. Central Puerto's value of 4 is 33.3% below this benchmark. Historically, Central Puerto's own Piotroski F-Score has ranged from 3.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 6.00, Central Puerto has consistently been below 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 Utilities - Regulated company?
The median Piotroski F-Score among Utilities - Regulated companies is 6.00, based on 491 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. Central Puerto's current Piotroski F-Score of 4 is 33.3% below 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 Central Puerto and its competitors. For the Utilities - Regulated 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. Central Puerto's current Piotroski F-Score is 4, which is 33% below 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 Central Puerto stock overvalued right now?
Based on GuruFocus' analysis, Central Puerto (BUE:CEPU) is currently considered Significantly Overvalued. The stock's GF Value™ is ARS1,641.56, compared to a current price of ARS2,396.00 — trading 46% above its estimated fair value. The current Piotroski F-Score is 4, which is 33% below median its 10-year median of 6.00 and 33.3% below the Utilities - Regulated industry median of 6.00. Central Puerto's overall GF Score™ is 79/100 with 6 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 Central Puerto (BUE:CEPU), the current Piotroski F-Score is 4 as of Aug. 02, 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 Central Puerto (BUE:CEPU) Overvalued in 2026?
Based on GuruFocus' analysis, Central Puerto stock appears to be overvalued.
The current stock price of ARS2,396.00 is trading 46% above its estimated GF Value™ of ARS1,641.56.
GuruFocus considers Central Puerto to be Significantly Overvalued.
Key valuation signals for BUE:CEPU:
Piotroski F-Score: 4 (33% below median its 10-year median of 6.00)
GF Value™: ARS1,641.56 vs. price of ARS2,396.00 (46% above fair value)
Industry Position: 33.3% below the Utilities - Regulated median (#381 of 491)
No single metric tells the full story. See the BUE:CEPU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Central Puerto SA is a power generation company. It is mainly engaged in electric power generation and commercialization. The company is also involved in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina. The Group has four reporting segments which includes electric power generation from conventional sources, electric power generation from renewable sources, natural gas transport and distribution, and forest activity. The company derives maximum revenue from Electric Power Generation from conventional sources segment.
79GF Score
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