Cotta CoFSE:3359 12 Piotroski F-Score is 6 as of Jun. 28, 2026, which is at its 10-year median of 6.00. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 5 warning signs investors should review. Among 386 Packaging & Containers companies, Cotta Co ranks better than 76.68% 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
Cotta 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 Cotta Co's Piotroski F-Score or its related term are showing as below:
FSE:3359'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 8
Current: 6
During the past 13 years, the highest Piotroski F-Score of Cotta Co was 8. The lowest was 3. And the median was 6.
Cotta Co (FSE:3359) 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.
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.
Cotta Co Piotroski F-Score Related Terms
Cotta Co Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Cotta 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.
FSE:3359 vs SW, PKG, AMCR: Piotroski F-Score Comparison
For the Packaging & Containers subindustry, Cotta 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.
Cotta Co Piotroski F-Score vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Cotta Co's Piotroski F-Score falls into.
* 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.
*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.
Cotta Co's current Net Income (TTM) was 437.
==> 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.
Cotta Co's return on assets of this year was 0.06835592. Cotta Co's return on assets of last year was 0.05316268.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Cotta Co's current ratio of this year was 1.77818223. Cotta Co's current ratio of last year was 2.35255507.
==> 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.
Cotta Co's number of shares in issue this year was 10.622. Cotta Co's number of shares in issue last year was 10.681.
==> 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.
Cotta Co's gross margin of this year was 0.29708827. Cotta Co's gross margin of last year was 0.3154469.
==> 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
Cotta Co's asset turnover of this year was 2.13856321. Cotta Co's asset turnover of last year was 1.39437628.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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6
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Cotta Co has an F-score of 6 indicating the company's financial situation is typical for a stable company.
Cotta Co (FSE:3359) has a Piotroski F-Score of 6 as of Jun. 28, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Cotta Co and its competitors. This is near median its historical median of 6.00. Over the past decade, Cotta Co's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, Cotta Co ranks #90 out of 386 companies in the Packaging & Containers industry, placing it in the top 23.3%.
Is Cotta Co's Piotroski F-Score too high?
Cotta 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 3.00 to a high of 8.00. The Packaging & Containers industry median Piotroski F-Score is 5.00. Cotta Co's value of 6 is 20% above this industry median. Based on the distribution chart, Cotta Co ranks #90 out of 386 companies in the Packaging & Containers industry, which is in the top quartile — a strong position relative to peers. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Piotroski F-Score compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Cotta Co ranks #90 out of 386 companies for Piotroski F-Score. This places Cotta Co in the top 23% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Cotta Co's value of 6 is 20% above this benchmark. Historically, Cotta Co'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 6.00 vs. the industry median of 5.00, Cotta 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 Packaging & Containers company?
The median Piotroski F-Score among Packaging & Containers companies is 5.00, based on 386 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. Cotta 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 Cotta Co and its competitors. For the Packaging & Containers 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. Cotta 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 Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Piotroski F-Score of 6. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below 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 Packaging & Containers industry median of 5.00. Cotta Co's overall GF Score™ is 12/100 with 5 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 Cotta Co (FSE:3359), the current Piotroski F-Score is 6 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 Cotta Co (FSE:3359) Overvalued in 2026?
Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued.
The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.
Key valuation signals for FSE:3359:
Piotroski F-Score: 6 (near median its 10-year median of 6.00)
GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
Industry Position: 20% above the Packaging & Containers median (#90 of 386)
No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score
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