CUGCF (China Oriental Group Co) Piotroski F-Score: 6 (As of Jun. 25, 2026) — Near Median


CUGCF China Oriental Group Co Ltd CUGCF
66 GF Score
Price $0.19
GF Value $0.16
! 6 Warning Signs
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What is China Oriental Group Co Piotroski F-Score?

China Oriental Group Co CUGCF 66 Piotroski F-Score is 6 as of Jun. 25, 2026, which is at its 10-year median of 6.00. GuruFocus rates CUGCF with a GF Score™ of 66/100 and a GF Value™ of $0.16. The stock has 6 warning signs investors should review. Among 625 Steel companies, China Oriental Group Co ranks better than 78.72% 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

China Oriental Group Co 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 China Oriental Group Co's Piotroski F-Score or its related term are showing as below:

CUGCF' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 6   Max: 8
Current: 6

During the past 13 years, the highest Piotroski F-Score of China Oriental Group Co was 8. The lowest was 1. And the median was 6.

China Oriental Group Co  (OTCPK:CUGCF) 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.


China Oriental Group Co Piotroski F-Score Related Terms


China Oriental Group Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for China Oriental Group Co'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.

China Oriental Group Co Piotroski F-Score Chart

China Oriental Group Co 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 4.00 5.00 7.00 6.00

China Oriental Group Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 5.00 0.00 7.00 0.00 6.00

CUGCF vs NUE, STLD, RS: Piotroski F-Score Comparison

For the Steel subindustry, China Oriental Group Co'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.


China Oriental Group Co Piotroski F-Score vs Steel Industry

For the Steel industry and Basic Materials sector, China Oriental Group Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where China Oriental Group Co's Piotroski F-Score falls into.


CUGCF
66GF Score
China Oriental Group Co Ltd CUGCF
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 (Dec25) TTM:Last Year (Dec24) TTM:
Net Income was $32 Mil.
Cash Flow from Operations was $202 Mil.
Revenue was $5,708 Mil.
Gross Profit was $324 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (6878.039 + 7190.9) / 2 = $7034.4695 Mil.
Total Assets at the begining of this year (Dec24) was $6,878 Mil.
Long-Term Debt & Capital Lease Obligation was $383 Mil.
Total Current Assets was $4,019 Mil.
Total Current Liabilities was $3,222 Mil.
Net Income was $20 Mil.

Revenue was $5,887 Mil.
Gross Profit was $230 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (7006.831 + 6878.039) / 2 = $6942.435 Mil.
Total Assets at the begining of last year (Dec23) was $7,007 Mil.
Long-Term Debt & Capital Lease Obligation was $387 Mil.
Total Current Assets was $3,996 Mil.
Total Current Liabilities was $3,044 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.

China Oriental Group Co's current Net Income (TTM) was 32. ==> 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.

China Oriental Group Co's current Cash Flow from Operations (TTM) was 202. ==> 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)
=31.94/6878.039
=0.00464377

ROA (Last Year)=Net Income/Total Assets (Dec23)
=20.48/7006.831
=0.00292286

China Oriental Group Co's return on assets of this year was 0.00464377. China Oriental Group Co's return on assets of last year was 0.00292286. ==> 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.

China Oriental Group Co's current Net Income (TTM) was 32. China Oriental Group Co's current Cash Flow from Operations (TTM) was 202. ==> 202 > 32 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=383.13/7034.4695
=0.05446466

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=387.117/6942.435
=0.05576098

China Oriental Group Co's gearing of this year was 0.05446466. China Oriental Group Co's gearing of last year was 0.05576098. ==> 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
=4019.109/3222.217
=1.24731171

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=3995.639/3043.735
=1.31274208

China Oriental Group Co's current ratio of this year was 1.24731171. China Oriental Group Co's current ratio of last year was 1.31274208. ==> 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.

China Oriental Group Co's number of shares in issue this year was 3723.246. China Oriental Group Co's number of shares in issue last year was 3722.569. ==> 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
=323.962/5707.967
=0.05675611

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=230.366/5887.059
=0.03913091

China Oriental Group Co's gross margin of this year was 0.05675611. China Oriental Group Co's gross margin of last year was 0.03913091. ==> 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)
=5707.967/6878.039
=0.82988291

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=5887.059/7006.831
=0.84018852

China Oriental Group Co's asset turnover of this year was 0.82988291. China Oriental Group Co's asset turnover of last year was 0.84018852. ==> 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
=1+1+1+1+1+0+0+1+0
=6

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

China Oriental Group Co has an F-score of 6 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 6 mean?
China Oriental Group Co (CUGCF) has a Piotroski F-Score of 6 as of Jun. 25, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on China Oriental Group Co and its competitors. This is near median its historical median of 6.00. Over the past decade, China Oriental Group Co's Piotroski F-Score has ranged from 1.00 to 8.00. According to the industry distribution chart, China Oriental Group Co ranks #133 out of 625 companies in the Steel industry, placing it in the top 21.3%.
Is China Oriental Group Co's Piotroski F-Score too high?
China Oriental Group Co's current Piotroski F-Score of 6 is near median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 8.00. The Steel industry median Piotroski F-Score is 5.00. China Oriental Group Co's value of 6 is 20% above this industry median. Based on the distribution chart, China Oriental Group Co ranks #133 out of 625 companies in the Steel industry, which is in the top quartile — a strong position relative to peers. Overall, China Oriental Group Co has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does China Oriental Group Co's Piotroski F-Score compare to NUE and STLD?
According to the Steel industry distribution chart, China Oriental Group Co ranks #133 out of 625 companies for Piotroski F-Score. This places China Oriental Group Co in the top 21% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. China Oriental Group Co's value of 6 is 20% above this benchmark. Historically, China Oriental Group Co's own Piotroski F-Score has ranged from 1.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, China Oriental Group Co 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 a Steel company?
The median Piotroski F-Score among Steel companies is 5.00, based on 625 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. China Oriental Group Co's current Piotroski F-Score of 6 is 20% 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 China Oriental Group Co and its competitors. For the Steel 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. China Oriental Group Co's current Piotroski F-Score is 6, which is near 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 China Oriental Group Co stock overvalued right now?
China Oriental Group Co (CUGCF) has a current Piotroski F-Score of 6. The stock's GF Value™ is $0.16, compared to a current price of $0.19 — trading 18.9% above its estimated fair value. The current Piotroski F-Score is 6, which is near median its 10-year median of 6.00 and 20% above the Steel industry median of 5.00. China Oriental Group Co's overall GF Score™ is 66/100 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 China Oriental Group Co (CUGCF), the current Piotroski F-Score is 6 as of Jun. 25, 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 China Oriental Group Co (CUGCF) Overvalued in 2026?

Based on GuruFocus' analysis, China Oriental Group Co stock appears to be overvalued. The current stock price of $0.19 is trading 18.9% above its estimated GF Value™ of $0.16.

Key valuation signals for CUGCF:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: $0.16 vs. price of $0.19 (18.9% above fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 20% above the Steel median (#133 of 625)

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


China Oriental Group Co Business Description

Other Exchanges 00581:Hong KongORG:Germany
Address 23 Harbour Road, Suites 901-2 and 10, 9th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
China Oriental Group Co Ltd is involved in investment holding and trading of steel products and iron ore. The company, along with its subsidiaries, is engaged in the manufacturing and sale of iron and steel products, the trading of steel products, iron ore, and related raw materials, the sale of power equipment, and the real estate business. The Group's product offerings mainly include rebars, billets, cold-rolled sheets and galvanized sheets, steel strips and strip products, and H-section steel products, among others. Its operating segments are: Iron and steel, which generates the maximum revenue, and Real estate. Geographically, the Group generates the majority of its revenue from the People's Republic of China (PRC).
66GF Score

Get the complete analysis for CUGCF

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

$0.19
Price
$0.16
GF Value