YPF (BUE:YPFD) Piotroski F-Score: 5 (As of Jun. 24, 2026) — Near Median


BUE:YPFD YPF SA BUE:YPFD
77 GF Score
Price ARS74,700.00
GF Value ARS67,956.57
Valuation Fairly Valued
! 4 Warning Signs
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What is YPF Piotroski F-Score?

YPF BUE:YPFD -1.06% 77 Piotroski F-Score is 5 as of Jun. 24, 2026, which is at its 10-year median of 5.00. GuruFocus rates BUE:YPFD with a GF Score™ of 77/100 and a GF Value™ of ARS67,956.57 (Fairly Valued). The stock has 4 warning signs investors should review. Among 974 Oil & Gas companies, YPF ranks better than 62.83% 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

YPF has an F-score of 5 indicating the company's financial situation is typical for a stable company.

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

BUE:YPFD' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 5   Max: 8
Current: 5

During the past 13 years, the highest Piotroski F-Score of YPF was 8. The lowest was 3. And the median was 5.

YPF  (BUE:YPFD) 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.


YPF Piotroski F-Score Related Terms


YPF Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for YPF'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.

YPF Piotroski F-Score Chart

YPF 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 7.00 6.00 3.00 7.00 5.00

YPF 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 6.00 6.00 4.00 5.00 5.00

BUE:YPFD vs XOM, CVX: Piotroski F-Score Comparison

For the Oil & Gas Integrated subindustry, YPF'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.


YPF Piotroski F-Score vs Oil & Gas Industry

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

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


BUE:YPFD
77GF Score
YPF SA BUE:YPFD
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 59361.66 + -279750.555 + -949273.798 + 564891.017 = ARS-604,772 Mil.
Cash Flow from Operations was 1360569.255 + 1663565.193 + 2522687.862 + 2607727.094 = ARS8,154,549 Mil.
Revenue was 5509949.311 + 6305251.583 + 6595565.962 + 6911525.483 = ARS25,322,292 Mil.
Gross Profit was 1392624.551 + 1798008.42 + 1904353.553 + 2453920.134 = ARS7,548,907 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(31676221.556 + 34447571.485 + 40155068.72 + 42730384.324 + 42447924.459) / 5 = ARS38291434.1088 Mil.
Total Assets at the begining of this year (Mar25) was ARS31,676,222 Mil.
Long-Term Debt & Capital Lease Obligation was ARS12,385,655 Mil.
Total Current Assets was ARS9,393,411 Mil.
Total Current Liabilities was ARS10,022,621 Mil.
Net Income was 464764.493 + 1397234.939 + -292900.003 + -17056.591 = ARS1,552,043 Mil.

Revenue was 4419292.437 + 5034798.279 + 4804570.048 + 4903769.912 = ARS19,162,431 Mil.
Gross Profit was 1323548.981 + 1538859.432 + 1011010.01 + 1377319.723 = ARS5,250,738 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(22451782.882 + 24661174.147 + 27334477.799 + 29684910.297 + 31676221.556) / 5 = ARS27161713.3362 Mil.
Total Assets at the begining of last year (Mar24) was ARS22,451,783 Mil.
Long-Term Debt & Capital Lease Obligation was ARS8,407,833 Mil.
Total Current Assets was ARS7,093,410 Mil.
Total Current Liabilities was ARS8,974,965 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.

YPF's current Net Income (TTM) was -604,772. ==> Negative ==> Score 0.

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.

YPF's current Cash Flow from Operations (TTM) was 8,154,549. ==> 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)
=-604771.676/31676221.556
=-0.01909229

ROA (Last Year)=Net Income/Total Assets (Mar24)
=1552042.838/22451782.882
=0.06912782

YPF's return on assets of this year was -0.01909229. YPF's return on assets of last year was 0.06912782. ==> Last year is higher ==> Score 0.

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.

YPF's current Net Income (TTM) was -604,772. YPF's current Cash Flow from Operations (TTM) was 8,154,549. ==> 8,154,549 > -604,772 ==> CFROA > ROA ==> Score 1.

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
=12385655.012/38291434.1088
=0.32345759

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=8407833.325/27161713.3362
=0.30954724

YPF's gearing of this year was 0.32345759. YPF's gearing of last year was 0.30954724. ==> 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

Current Ratio (This Year: Mar26)=Total Current Assets/Total Current Liabilities
=9393410.518/10022620.809
=0.93722098

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=7093409.781/8974964.975
=0.79035515

YPF's current ratio of this year was 0.93722098. YPF's current ratio of last year was 0.79035515. ==> 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.

YPF's number of shares in issue this year was 392.082. YPF's number of shares in issue last year was 392.204. ==> 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
=7548906.658/25322292.339
=0.29811308

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=5250738.146/19162430.676
=0.27401211

YPF's gross margin of this year was 0.29811308. YPF's gross margin of last year was 0.27401211. ==> 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)
=25322292.339/31676221.556
=0.79941013

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=19162430.676/22451782.882
=0.85349261

YPF's asset turnover of this year was 0.79941013. YPF's asset turnover of last year was 0.85349261. ==> 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
=0+1+0+1+0+1+1+1+0
=5

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

YPF has an F-score of 5 indicating the company's financial situation is typical for a stable company.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 5 mean?
YPF (BUE:YPFD) has a Piotroski F-Score of 5 as of Jun. 24, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on YPF and its competitors. This is near median its historical median of 5.00. Over the past decade, YPF's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, YPF ranks #362 out of 974 companies in the Oil & Gas industry, placing it in the top 37.2%.
Is YPF's Piotroski F-Score too high?
YPF's current Piotroski F-Score of 5 is near median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 8.00. The Oil & Gas industry median Piotroski F-Score is 5.00. YPF's value of 5 is 0% at this industry median. Based on the distribution chart, YPF ranks #362 out of 974 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, YPF has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does YPF's Piotroski F-Score compare to XOM and CVX?
According to the Oil & Gas industry distribution chart, YPF ranks #362 out of 974 companies for Piotroski F-Score. This puts YPF in the upper half of its industry. The industry median Piotroski F-Score is 5.00. YPF's value of 5 is 0% at this benchmark. Historically, YPF'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 5.00 vs. the industry median of 5.00, YPF 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 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. YPF's current Piotroski F-Score of 5 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 YPF 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. YPF's current Piotroski F-Score is 5, which is near median its own 10-year median of 5.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YPF stock overvalued right now?
Based on GuruFocus' analysis, YPF (BUE:YPFD) is currently considered Fairly Valued. The stock's GF Value™ is ARS67,956.57, compared to a current price of ARS74,700.00 — trading 9.9% above its estimated fair value. The current Piotroski F-Score is 5, which is near median its 10-year median of 5.00 and 0% at the Oil & Gas industry median of 5.00. YPF's overall GF Score™ is 77/100 with 4 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 YPF (BUE:YPFD), the current Piotroski F-Score is 5 as of Jun. 24, 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 YPF (BUE:YPFD) Overvalued in 2026?

Based on GuruFocus' analysis, YPF stock appears to be overvalued. The current stock price of ARS74,700.00 is trading 9.9% above its estimated GF Value™ of ARS67,956.57. GuruFocus considers YPF to be Fairly Valued.

Key valuation signals for BUE:YPFD:

  • Piotroski F-Score: 5 (near median its 10-year median of 5.00)
  • GF Value™: ARS67,956.57 vs. price of ARS74,700.00 (9.9% above fair value)
  • GF Score™: 77/100 with 4 warning signs
  • Industry Position: 0% at the Oil & Gas median (#362 of 974)

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


YPF Business Description

Industry EnergyOil & Gas
Address Macacha Guemes 515, Buenos Aires, ARG, C1106BKK
YPF SA is an Argentina-based integrated oil and gas company. The company operates through four business segments: Upstream, Midstream and Downstream, LNG and Integrated Gas, and New Energies. The Upstream segment focuses on the exploration and production of crude oil and natural gas. The Midstream and Downstream segment includes refining, transportation, and commercialization of crude oil, refined, and petrochemical products. The LNG and Integrated Gas segment is involved in natural gas transportation, processing, storage, and commercialization. The New Energies segment focuses on energy transition initiatives, including natural gas distribution, power generation, renewable energy, and related technology development. It generates majority of revenue from Midstream and Downstream segment.
77GF Score

Get the complete analysis for BUE:YPFD

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

ARS74,700.00
Price
ARS67,956.57
GF Value