EPTMF (Epitomee Medical) Piotroski F-Score: 2 (As of Jun. 26, 2026) — 33% Below Median


EPTMF Epitomee Medical Ltd EPTMF
29 GF Score
Price $0.99
! 3 Warning Signs
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What is Epitomee Medical Piotroski F-Score?

Epitomee Medical EPTMF 29 Piotroski F-Score is 2 as of Jun. 26, 2026, which is 33% below its 10-year median of 3.00. GuruFocus rates EPTMF with a GF Score™ of 29/100. The stock has 3 warning signs investors should review. Among 805 Medical Devices & Instruments companies, Epitomee Medical ranks worse than 90.43% on this metric.

Warning Sign:

Piotroski F-Score of 2 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

Epitomee Medical 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 Epitomee Medical's Piotroski F-Score or its related term are showing as below:

EPTMF' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 3   Max: 5
Current: 2

During the past 8 years, the highest Piotroski F-Score of Epitomee Medical was 5. The lowest was 1. And the median was 3.

Epitomee Medical  (OTCPK:EPTMF) 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.


Epitomee Medical Piotroski F-Score Related Terms


Epitomee Medical Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Epitomee Medical'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.

Epitomee Medical Piotroski F-Score Chart

Epitomee Medical Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial 3.00 2.00 3.00 1.00 2.00

Epitomee Medical Semi-Annual Data
Dec18 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 3.00 0.00 1.00 0.00 2.00

EPTMF vs ABT, SYK, MDT: Piotroski F-Score Comparison

For the Medical Devices subindustry, Epitomee Medical'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.


Epitomee Medical Piotroski F-Score vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Epitomee Medical's Piotroski F-Score distribution charts can be found below:

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


EPTMF
29GF Score
Epitomee Medical Ltd EPTMF
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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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 $-8.61 Mil.
Cash Flow from Operations was $-7.66 Mil.
Revenue was $0.21 Mil.
Gross Profit was $-0.65 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (40.213 + 33.106) / 2 = $36.6595 Mil.
Total Assets at the begining of this year (Dec24) was $40.21 Mil.
Long-Term Debt & Capital Lease Obligation was $4.83 Mil.
Total Current Assets was $14.40 Mil.
Total Current Liabilities was $2.31 Mil.
Net Income was $-1.46 Mil.

Revenue was $0.00 Mil.
Gross Profit was $0.00 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (40.265 + 40.213) / 2 = $40.239 Mil.
Total Assets at the begining of last year (Dec23) was $40.27 Mil.
Long-Term Debt & Capital Lease Obligation was $3.76 Mil.
Total Current Assets was $22.49 Mil.
Total Current Liabilities was $2.50 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.

Epitomee Medical's current Net Income (TTM) was -8.61. ==> 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.

Epitomee Medical's current Cash Flow from Operations (TTM) was -7.66. ==> 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 (Dec24)
=-8.612/40.213
=-0.2141596

ROA (Last Year)=Net Income/Total Assets (Dec23)
=-1.464/40.265
=-0.03635912

Epitomee Medical's return on assets of this year was -0.2141596. Epitomee Medical's return on assets of last year was -0.03635912. ==> 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.

Epitomee Medical's current Net Income (TTM) was -8.61. Epitomee Medical's current Cash Flow from Operations (TTM) was -7.66. ==> -7.66 > -8.61 ==> 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
=4.833/36.6595
=0.13183486

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=3.762/40.239
=0.09349139

Epitomee Medical's gearing of this year was 0.13183486. Epitomee Medical's gearing of last year was 0.09349139. ==> 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: Dec25)=Total Current Assets/Total Current Liabilities
=14.4/2.312
=6.2283737

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=22.487/2.499
=8.99839936

Epitomee Medical's current ratio of this year was 6.2283737. Epitomee Medical's current ratio of last year was 8.99839936. ==> 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.

Epitomee Medical's number of shares in issue this year was 0. Epitomee Medical's number of shares in issue last year was 29.771. ==> 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
=-0.654/0.213
=-3.07042254

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=0/0
=

Epitomee Medical's gross margin of this year was -3.07042254. Epitomee Medical's gross margin of last year was . ==> 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)
=0.213/40.213
=0.00529679

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=0/40.265
=0

Epitomee Medical's asset turnover of this year was 0.00529679. Epitomee Medical's asset turnover of last year was 0. ==> 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+0+1+0+0+1+1+1
=4

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

Epitomee Medical has an F-score of 4 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 2 mean?
Epitomee Medical (EPTMF) has a Piotroski F-Score of 2 as of Jun. 26, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Epitomee Medical and its competitors. This is 33% below median its historical median of 3.00. Over the past decade, Epitomee Medical's Piotroski F-Score has ranged from 1.00 to 5.00. According to the industry distribution chart, Epitomee Medical ranks #728 out of 805 companies in the Medical Devices & Instruments industry, placing it in the top 90.4%.
Is Epitomee Medical's Piotroski F-Score too high?
Epitomee Medical's current Piotroski F-Score of 2 is 33% below median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 5.00. The Medical Devices & Instruments industry median Piotroski F-Score is 5.00. Epitomee Medical's value of 2 is 60% below this industry median. Based on the distribution chart, Epitomee Medical ranks #728 out of 805 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Epitomee Medical has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Epitomee Medical's Piotroski F-Score compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Epitomee Medical ranks #728 out of 805 companies for Piotroski F-Score. This places Epitomee Medical in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Epitomee Medical's value of 2 is 60% below this benchmark. Historically, Epitomee Medical's own Piotroski F-Score has ranged from 1.00 to 5.00 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 5.00, Epitomee Medical 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 Medical Devices & Instruments company?
The median Piotroski F-Score among Medical Devices & Instruments companies is 5.00, based on 805 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. Epitomee Medical's current Piotroski F-Score of 2 is 60% 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 Epitomee Medical and its competitors. For the Medical Devices & Instruments 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. Epitomee Medical's current Piotroski F-Score is 2, which is 33% below median its own 10-year median of 3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epitomee Medical stock overvalued right now?
Epitomee Medical (EPTMF) has a current Piotroski F-Score of 2. The current Piotroski F-Score is 2, which is 33% below median its 10-year median of 3.00 and 60% below the Medical Devices & Instruments industry median of 5.00. Epitomee Medical's overall GF Score™ is 29/100 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 Epitomee Medical (EPTMF), the current Piotroski F-Score is 2 as of Jun. 26, 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.

Epitomee Medical Business Description

Other Exchanges EPIT:Israel
Address Tarshish 19, Caesarea, ISR, 3088900
Epitomee Medical Ltd is engaged in developing and commercializing ingestible therapeutic devices.
29GF Score

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