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Telefonica BrasilBUE:VIV -2.68%71 Piotroski F-Score is 6 as of Jul. 30, 2026, which is 14% below its 10-year median of 7.00. GuruFocus rates BUE:VIV with a GF Score™ of 71/100 and a GF Value™ of ARS20,066.58 (Fairly Valued). The stock has 3 warning signs investors should review. Among 352 Telecommunication Services companies, Telefonica Brasil ranks better than 69.32% 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
Telefonica Brasil has an F-score of 6 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Telefonica Brasil's Piotroski F-Score or its related term are showing as below:
BUE:VIV'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 7 Max: 9
Current: 6
During the past 13 years, the highest Piotroski F-Score of Telefonica Brasil was 9. The lowest was 3. And the median was 7.
Telefonica Brasil (BUE:VIV) 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.
Telefonica Brasil Piotroski F-Score Related Terms
Telefonica Brasil Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Telefonica Brasil'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:VIV vs VZ, TMUS, T: Piotroski F-Score Comparison
For the Telecom Services subindustry, Telefonica Brasil'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.
Telefonica Brasil Piotroski F-Score vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Telefonica Brasil's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Telefonica Brasil'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 (Jun26) TTM:
Last Year (Jun25) TTM:
Net Income was 478168.009 + 499344.158 + 337177.441 + 454700.791 = ARS1,769,390 Mil. Cash Flow from Operations was 1167108.768 + 1368810.933 + 1416368.081 + 0 = ARS3,952,288 Mil. Revenue was 3785382.096 + 4153194.276 + 4132762.687 + 4554812.692 = ARS16,626,152 Mil. Gross Profit was 1723127.127 + 1833518.576 + 1856226.274 + 3704091.505 = ARS9,116,963 Mil.
Average Total Assets from the begining of this year (Jun25)
to the end of this year (Jun26) was
(27075646.955 + 31373662.818 + 34073475.721 + 34887935.406 + 37264941.184) / 5 = ARS32935132.4168 Mil. Total Assets at the begining of this year (Jun25) was ARS27,075,647 Mil. Long-Term Debt & Capital Lease Obligation was ARS4,193,480 Mil. Total Current Assets was ARS8,075,636 Mil. Total Current Liabilities was ARS8,493,626 Mil.
Net Income was 286197.682 + 291865.83 + 195914.127 + 287720.682 = ARS1,061,698 Mil.
Revenue was 2409643.483 + 2413904.966 + 2664171.042 + 3135170.678 = ARS10,622,890 Mil. Gross Profit was 1071673.732 + 1018285.278 + 1176432.476 + 2563582.715 = ARS5,829,974 Mil.
Average Total Assets from the begining of last year (Jun24)
to the end of last year (Jun25) was
(20631164.983 + 21226140.748 + 20683507.577 + 23439273.731 + 27075646.955) / 5 = ARS22611146.7988 Mil. Total Assets at the begining of last year (Jun24) was ARS20,631,165 Mil. Long-Term Debt & Capital Lease Obligation was ARS2,894,852 Mil. Total Current Assets was ARS5,638,252 Mil. Total Current Liabilities was ARS5,738,178 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.
Telefonica Brasil's current Net Income (TTM) was 1,769,390.
==> 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.
Telefonica Brasil's current Cash Flow from Operations (TTM) was 3,952,288.
==> 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.
Telefonica Brasil's return on assets of this year was 0.06534988. Telefonica Brasil's return on assets of last year was 0.0514609.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Telefonica Brasil's gearing of this year was 0.12732544. Telefonica Brasil's gearing of last year was 0.12802767.
==> 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
Telefonica Brasil's current ratio of this year was 0.95078787. Telefonica Brasil's current ratio of last year was 0.98258584.
==> 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.
Telefonica Brasil's number of shares in issue this year was 3210.204. Telefonica Brasil's number of shares in issue last year was 3200.
==> There is larger number of shares in issue this year. ==> Score 0.
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.
Telefonica Brasil's gross margin of this year was 0.54835079. Telefonica Brasil's gross margin of last year was 0.54881243.
==> 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
Telefonica Brasil's asset turnover of this year was 0.61406295. Telefonica Brasil's asset turnover of last year was 0.51489531.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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6
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Telefonica Brasil has an F-score of 6 indicating the company's financial situation is typical for a stable company.
Telefonica Brasil (BUE:VIV) has a Piotroski F-Score of 6 as of Jul. 30, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Telefonica Brasil and its competitors. This is 14% below median its historical median of 7.00. Over the past decade, Telefonica Brasil's Piotroski F-Score has ranged from 3.00 to 9.00. According to the industry distribution chart, Telefonica Brasil ranks #108 out of 352 companies in the Telecommunication Services industry, placing it in the top 30.7%.
Is Telefonica Brasil's Piotroski F-Score too high?
Telefonica Brasil's current Piotroski F-Score of 6 is 14% below median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 9.00. The Telecommunication Services industry median Piotroski F-Score is 6.00. Telefonica Brasil's value of 6 is 0% at this industry median. Based on the distribution chart, Telefonica Brasil ranks #108 out of 352 companies in the Telecommunication Services industry, which is above the industry midpoint. Overall, Telefonica Brasil has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Telefonica Brasil's Piotroski F-Score compare to VZ and TMUS?
According to the Telecommunication Services industry distribution chart, Telefonica Brasil ranks #108 out of 352 companies for Piotroski F-Score. This puts Telefonica Brasil in the upper half of its industry. The industry median Piotroski F-Score is 6.00. Telefonica Brasil's value of 6 is 0% at this benchmark. Historically, Telefonica Brasil's own Piotroski F-Score has ranged from 3.00 to 9.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 6.00, Telefonica Brasil has consistently been at 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 Telecommunication Services company?
The median Piotroski F-Score among Telecommunication Services companies is 6.00, based on 352 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. Telefonica Brasil's current Piotroski F-Score of 6 is 0% at 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 Telefonica Brasil and its competitors. For the Telecommunication Services 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. Telefonica Brasil's current Piotroski F-Score is 6, which is 14% below 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 Telefonica Brasil stock overvalued right now?
Based on GuruFocus' analysis, Telefonica Brasil (BUE:VIV) is currently considered Fairly Valued. The stock's GF Value™ is ARS20,066.58, compared to a current price of ARS20,310.00 — trading 1.2% above its estimated fair value. The current Piotroski F-Score is 6, which is 14% below median its 10-year median of 7.00 and 0% at the Telecommunication Services industry median of 6.00. Telefonica Brasil's overall GF Score™ is 71/100 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 Telefonica Brasil (BUE:VIV), the current Piotroski F-Score is 6 as of Jul. 30, 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 Telefonica Brasil (BUE:VIV) Overvalued in 2026?
Based on GuruFocus' analysis, Telefonica Brasil stock appears to be overvalued.
The current stock price of ARS20,310.00 is trading 1.2% above its estimated GF Value™ of ARS20,066.58.
GuruFocus considers Telefonica Brasil to be Fairly Valued.
Key valuation signals for BUE:VIV:
Piotroski F-Score: 6 (14% below median its 10-year median of 7.00)
GF Value™: ARS20,066.58 vs. price of ARS20,310.00 (1.2% above fair value)
Industry Position: 0% at the Telecommunication Services median (#108 of 352)
No single metric tells the full story. See the BUE:VIV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Telefonica Brasil, known as Vivo, is the largest wireless carrier in Brazil with 103 million customers, which is equal to about 38% market share. The firm is strongest in the postpaid business, where it has 72 million customers, or about 40% share of this market. Wireless services and equipment contribute about 70% of total revenue. Vivo is the incumbent fixed-line telephone operator in Sao Paulo state and also owns an extensive fiber network across the country. The firm provides internet access to 8 million households on this network. The firm also sells pay-TV and phone services to its fixed-line customers. Finally, corporate data and IT services, including cloud computing support, contribute about 10% of total revenue.
71GF Score
Get the complete analysis for BUE:VIV
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