Uxin (FRA:H90) Piotroski F-Score: 4 (As of Jun. 28, 2026) — 33% Above Median


FRA:H90 Uxin Ltd FRA:H90
28 GF Score
Price €1.32
GF Value €0.56
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Uxin Piotroski F-Score?

Uxin FRA:H90 +2.33% 28 Piotroski F-Score is 4 as of Jun. 28, 2026, which is 33% above its 10-year median of 3.00. GuruFocus rates FRA:H90 with a GF Score™ of 28/100 and a GF Value™ of €0.56 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,286 Vehicles & Parts companies, Uxin ranks worse than 69.6% 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

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

FRA:H90' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 3   Max: 6
Current: 4

During the past 9 years, the highest Piotroski F-Score of Uxin was 6. The lowest was 1. And the median was 3.

Uxin  (FRA:H90) 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.


Uxin Piotroski F-Score Related Terms


Uxin Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Uxin'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.

Uxin Piotroski F-Score Chart

Uxin Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Mar21 Mar22 Mar23 Mar24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only 1.00 3.00 4.00 3.00 4.00

Uxin 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 5.00 0.00 0.00 4.00 0.00

FRA:H90 vs CWH, RDNW, CRMT: Piotroski F-Score Comparison

For the Auto & Truck Dealerships subindustry, Uxin'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.


Uxin Piotroski F-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Uxin's Piotroski F-Score distribution charts can be found below:

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


FRA:H90
28GF Score
Uxin Ltd FRA:H90
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 (Mar24) TTM:
Net Income was €-33.7 Mil.
Cash Flow from Operations was €-61.2 Mil.
Revenue was €392.8 Mil.
Gross Profit was €26.2 Mil.
Average Total Assets from the begining of this year (Mar24)
to the end of this year (Dec25) was (266.763 + 293.278) / 2 = €280.0205 Mil.
Total Assets at the begining of this year (Mar24) was €266.8 Mil.
Long-Term Debt & Capital Lease Obligation was €162.1 Mil.
Total Current Assets was €90.2 Mil.
Total Current Liabilities was €118.5 Mil.
Net Income was €-47.6 Mil.

Revenue was €175.6 Mil.
Gross Profit was €10.3 Mil.
Average Total Assets from the begining of last year (Mar23)
to the end of last year (Mar24) was (97.406 + 266.763) / 2 = €182.0845 Mil.
Total Assets at the begining of last year (Mar23) was €97.4 Mil.
Long-Term Debt & Capital Lease Obligation was €172.0 Mil.
Total Current Assets was €28.9 Mil.
Total Current Liabilities was €113.1 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.

Uxin's current Net Income (TTM) was -33.7. ==> 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.

Uxin's current Cash Flow from Operations (TTM) was -61.2. ==> 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 (Mar24)
=-33.652/266.763
=-0.12614943

ROA (Last Year)=Net Income/Total Assets (Mar23)
=-47.573/97.406
=-0.48839907

Uxin's return on assets of this year was -0.12614943. Uxin's return on assets of last year was -0.48839907. ==> 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.

Uxin's current Net Income (TTM) was -33.7. Uxin's current Cash Flow from Operations (TTM) was -61.2. ==> -61.2 <= -33.7 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Dec25
=162.077/280.0205
=0.57880405

Gearing (Last Year: Mar24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar23 to Mar24
=171.965/182.0845
=0.94442415

Uxin's gearing of this year was 0.57880405. Uxin's gearing of last year was 0.94442415. ==> 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
=90.199/118.45
=0.7614943

Current Ratio (Last Year: Mar24)=Total Current Assets/Total Current Liabilities
=28.921/113.079
=0.25575925

Uxin's current ratio of this year was 0.7614943. Uxin's current ratio of last year was 0.25575925. ==> 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.

Uxin's number of shares in issue this year was 2091.877. Uxin's number of shares in issue last year was 72.845. ==> 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
=26.238/392.818
=0.06679429

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=10.293/175.623
=0.0586085

Uxin's gross margin of this year was 0.06679429. Uxin's gross margin of last year was 0.0586085. ==> 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 (Mar24)
=392.818/266.763
=1.47253555

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar23)
=175.623/97.406
=1.80299982

Uxin's asset turnover of this year was 1.47253555. Uxin's asset turnover of last year was 1.80299982. ==> 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+0+1+0+1+1+0+1+0
=4

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

Uxin 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 4 mean?
Uxin (FRA:H90) has a Piotroski F-Score of 4 as of Jun. 28, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Uxin and its competitors. This is 33% above median its historical median of 3.00. Over the past decade, Uxin's Piotroski F-Score has ranged from 1.00 to 6.00. According to the industry distribution chart, Uxin ranks #895 out of 1286 companies in the Vehicles & Parts industry, placing it in the top 69.6%.
Is Uxin's Piotroski F-Score too high?
Uxin's current Piotroski F-Score of 4 is 33% above 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 6.00. The Vehicles & Parts industry median Piotroski F-Score is 5.00. Uxin's value of 4 is 20% below this industry median. Based on the distribution chart, Uxin ranks #895 out of 1286 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Uxin has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uxin's Piotroski F-Score compare to CWH and RDNW?
According to the Vehicles & Parts industry distribution chart, Uxin ranks #895 out of 1286 companies for Piotroski F-Score. This places Uxin in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Uxin's value of 4 is 20% below this benchmark. Historically, Uxin's own Piotroski F-Score has ranged from 1.00 to 6.00 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 5.00, Uxin 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 Vehicles & Parts company?
The median Piotroski F-Score among Vehicles & Parts companies is 5.00, based on 1,286 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. Uxin's current Piotroski F-Score of 4 is 20% 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 Uxin and its competitors. For the Vehicles & Parts 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. Uxin's current Piotroski F-Score is 4, which is 33% above 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 Uxin stock overvalued right now?
Based on GuruFocus' analysis, Uxin (FRA:H90) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.56, compared to a current price of €1.32 — trading 135.7% above its estimated fair value. The current Piotroski F-Score is 4, which is 33% above median its 10-year median of 3.00 and 20% below the Vehicles & Parts industry median of 5.00. Uxin's overall GF Score™ is 28/100 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 Uxin (FRA:H90), the current Piotroski F-Score is 4 as of Jun. 28, 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 Uxin (FRA:H90) Overvalued in 2026?

Based on GuruFocus' analysis, Uxin stock appears to be overvalued. The current stock price of €1.32 is trading 135.7% above its estimated GF Value™ of €0.56. GuruFocus considers Uxin to be Significantly Overvalued.

Key valuation signals for FRA:H90:

  • Piotroski F-Score: 4 (33% above median its 10-year median of 3.00)
  • GF Value™: €0.56 vs. price of €1.32 (135.7% above fair value)
  • GF Score™: 28/100 with 4 warning signs
  • Industry Position: 20% below the Vehicles & Parts median (#895 of 1286)

No single metric tells the full story. See the FRA:H90 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Uxin Business Description

Other Exchanges UXIN:USA
Address No. 16 Guangshun South Avenue, 21st Floor, Donghuang Building, Chaoyang District, Beijing, CHN, 100102
Uxin Ltd is an investment holding company. Along with its subsidiaries, the firm operates a car retailer, pioneering industry transformation with production, new retail experiences, and digital empowerment in China. With its inventory-owning model, it provides customers a comprehensive transaction solution that encompasses the entire value chain, ranging from used-car acquisition, inspection, and reconditioning, warehousing, as well as pre-sales and after-sales services. The group offers high-quality and value-for-money used cars as well as superior full suites of services to customers through a reliable, one-stop, and hassle-free transaction experience. It derives revenues from retail vehicle sales, wholesale vehicle sales, and other businesses. The Group generates its revenues in China.
28GF Score

Get the complete analysis for FRA:H90

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

€1.32
Price
€0.56
GF Value