CGUIF (Casino Guichard-Perrachon) Piotroski F-Score: 3 (As of Sep. 16, 2026) — 25% Below Median

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CGUIF Casino Guichard-Perrachon SA CGUIF
20 GF Score
Price $0.29
GF Value $0.77
! 4 Warning Signs
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What is Casino Guichard-Perrachon Piotroski F-Score?

Casino Guichard-Perrachon CGUIF 20 Piotroski F-Score is 3 as of Sep. 16, 2026, which is 25% below its 10-year median of 4.00. GuruFocus rates CGUIF with a GF Score™ of 20/100 and a GF Value™ of $0.77. The stock has 4 warning signs investors should review. Among 304 Retail - Defensive companies, Casino Guichard-Perrachon ranks worse than 86.18% on this metric.

Warning Sign:

Piotroski F-Score of 3 is low, which usually implies poor business operation.

The zones of discrimination were as such:

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

Casino Guichard-Perrachon has an F-score of 3. It is a bad or low score, which usually implies poor business operation.

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

CGUIF' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 4   Max: 7
Current: 3

During the past 13 years, the highest Piotroski F-Score of Casino Guichard-Perrachon was 7. The lowest was 3. And the median was 4.

Casino Guichard-Perrachon  (OTCPK:CGUIF) 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.


Casino Guichard-Perrachon Piotroski F-Score Related Terms


Casino Guichard-Perrachon Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Casino Guichard-Perrachon'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.

Casino Guichard-Perrachon Piotroski F-Score Chart

Casino Guichard-Perrachon Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.00 4.00 4.00 5.00 3.00

Casino Guichard-Perrachon Semi-Annual Data
Jun15 Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Jun24 Dec24 Jun25
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 4.00 2.00 0.00 3.00 0.00

CGUIF vs KR: Piotroski F-Score Comparison

For the Grocery Stores subindustry, Casino Guichard-Perrachon'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.


Casino Guichard-Perrachon Piotroski F-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Casino Guichard-Perrachon's Piotroski F-Score distribution charts can be found below:

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


CGUIF
20GF Score
Casino Guichard-Perrachon SA CGUIF
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 (Dec24) TTM:Last Year (Dec23) TTM:
Net Income was $-310 Mil.
Cash Flow from Operations was $-1,506 Mil.
Revenue was $9,166 Mil.
Gross Profit was $1,884 Mil.
Average Total Assets from the begining of this year (Dec23)
to the end of this year (Dec24) was (20263.6996 + 8555.301) / 2 = $14409.5003 Mil.
Total Assets at the begining of this year (Dec23) was $20,264 Mil.
Long-Term Debt & Capital Lease Obligation was $1,890 Mil.
Total Current Assets was $3,140 Mil.
Total Current Liabilities was $3,808 Mil.
Net Income was $-6,122 Mil.

Revenue was $9,684 Mil.
Gross Profit was $2,065 Mil.
Average Total Assets from the begining of last year (Dec22)
to the end of last year (Dec23) was (33388.91625 + 20263.6996) / 2 = $26826.307925 Mil.
Total Assets at the begining of last year (Dec22) was $33,389 Mil.
Long-Term Debt & Capital Lease Obligation was $1,499 Mil.
Total Current Assets was $13,173 Mil.
Total Current Liabilities was $20,375 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.

Casino Guichard-Perrachon's current Net Income (TTM) was -310. ==> 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.

Casino Guichard-Perrachon's current Cash Flow from Operations (TTM) was -1,506. ==> Negative ==> Score 0.

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 (Dec23)
=-310.44524706465/20263.6996
=-0.01532026

ROA (Last Year)=Net Income/Total Assets (Dec22)
=-6122.3576597199/33388.91625
=-0.18336497

Casino Guichard-Perrachon's return on assets of this year was -0.01532026. Casino Guichard-Perrachon's return on assets of last year was -0.18336497. ==> 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.

Casino Guichard-Perrachon's current Net Income (TTM) was -310. Casino Guichard-Perrachon's current Cash Flow from Operations (TTM) was -1,506. ==> -1,506 <= -310 ==> 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: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=1889.7875/14409.5003
=0.13114872

Gearing (Last Year: Dec23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec22 to Dec23
=1499.01005/26826.307925
=0.05587836

Casino Guichard-Perrachon's gearing of this year was 0.13114872. Casino Guichard-Perrachon's gearing of last year was 0.05587836. ==> 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: Dec24)=Total Current Assets/Total Current Liabilities
=3139.636/3807.5335
=0.82458526

Current Ratio (Last Year: Dec23)=Total Current Assets/Total Current Liabilities
=13172.95125/20375.26925
=0.64651667

Casino Guichard-Perrachon's current ratio of this year was 0.82458526. Casino Guichard-Perrachon's current ratio of last year was 0.64651667. ==> 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.

Casino Guichard-Perrachon's number of shares in issue this year was 302.17. Casino Guichard-Perrachon's number of shares in issue last year was 1.081. ==> 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.

Gross Margin (This Year: TTM)=Gross Profit/Revenue
=1884.3052975144/9166.2474690799
=0.20556998

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2064.9308017067/9683.5524559616
=0.21324104

Casino Guichard-Perrachon's gross margin of this year was 0.20556998. Casino Guichard-Perrachon's gross margin of last year was 0.21324104. ==> 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

Asset Turnover (This Year)=Revenue/Total Assets at the Beginning of This Year (Dec23)
=9166.2474690799/20263.6996
=0.45234817

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec22)
=9683.5524559616/33388.91625
=0.29002296

Casino Guichard-Perrachon's asset turnover of this year was 0.45234817. Casino Guichard-Perrachon's asset turnover of last year was 0.29002296. ==> 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
=0+0+1+0+0+1+0+0+1
=3

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

Casino Guichard-Perrachon has an F-score of 3. It is a bad or low score, which usually implies poor business operation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 3 mean?
Casino Guichard-Perrachon (CGUIF) has a Piotroski F-Score of 3 as of Sep. 16, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Casino Guichard-Perrachon and its competitors. This is 25% below median its historical median of 4.00. Over the past decade, Casino Guichard-Perrachon's Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Casino Guichard-Perrachon ranks #262 out of 304 companies in the Retail - Defensive industry, placing it in the top 86.2%.
Is Casino Guichard-Perrachon's Piotroski F-Score too high?
Casino Guichard-Perrachon's current Piotroski F-Score of 3 is 25% below median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 7.00. The Retail - Defensive industry median Piotroski F-Score is 5.00. Casino Guichard-Perrachon's value of 3 is 40% below this industry median. Based on the distribution chart, Casino Guichard-Perrachon ranks #262 out of 304 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, Casino Guichard-Perrachon has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Casino Guichard-Perrachon's Piotroski F-Score compare to KR?
According to the Retail - Defensive industry distribution chart, Casino Guichard-Perrachon ranks #262 out of 304 companies for Piotroski F-Score. This places Casino Guichard-Perrachon in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Casino Guichard-Perrachon's value of 3 is 40% below this benchmark. Historically, Casino Guichard-Perrachon's own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 5.00, Casino Guichard-Perrachon 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 a Retail - Defensive company?
The median Piotroski F-Score among Retail - Defensive companies is 5.00, based on 304 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. Casino Guichard-Perrachon's current Piotroski F-Score of 3 is 40% 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 Casino Guichard-Perrachon and its competitors. For the Retail - Defensive 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. Casino Guichard-Perrachon's current Piotroski F-Score is 3, which is 25% below median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Casino Guichard-Perrachon stock overvalued right now?
Casino Guichard-Perrachon (CGUIF) has a current Piotroski F-Score of 3. The stock's GF Value™ is $0.77, compared to a current price of $0.29 — trading 62.3% below its estimated fair value. The current Piotroski F-Score is 3, which is 25% below median its 10-year median of 4.00 and 40% below the Retail - Defensive industry median of 5.00. Casino Guichard-Perrachon's overall GF Score™ is 20/100 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 Casino Guichard-Perrachon (CGUIF), the current Piotroski F-Score is 3 as of Sep. 16, 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 Casino Guichard-Perrachon (CGUIF) Overvalued in 2026?

Based on GuruFocus' analysis, Casino Guichard-Perrachon stock appears to be undervalued. The current stock price of $0.29 is trading 62.3% below its estimated GF Value™ of $0.77.

Key valuation signals for CGUIF:

  • Piotroski F-Score: 3 (25% below median its 10-year median of 4.00)
  • GF Value™: $0.77 vs. price of $0.29 (62.3% below fair value)
  • GF Score™: 20/100 with 4 warning signs
  • Industry Position: 40% below the Retail - Defensive median (#262 of 304)

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


Casino Guichard-Perrachon Business Description

Address No. 1, Cours Antoine Guichard, Saint-Etienne, FRA, 42008
Casino Guichard-Perrachon SA is a multiformat retailer with a focused exposure on France and Latin America. The Group's reportable segments are as follows: Casino convenience banners: mainly comprising the Le Petit Casino, Vival, Spar and Sherpa retail banners; Monoprix: mainly comprising the Monoprix, Monop and Naturalia retail banners; Franprix: mainly comprising the Franprix and Le Marche da Cote retail banners; E-commerce: comprising Cdiscount and the Cnova NV holding company; and Other: segment comprising the activities not allocated to any of the other reportable segments, including real estate activities.
20GF Score

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

$0.29
Price
$0.77
GF Value