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ELPQF (El Puerto de LiverpoolB de CV) Piotroski F-Score : 7 (As of Apr. 14, 2025)


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What is El Puerto de LiverpoolB de CV Piotroski F-Score?

Good Sign:

Piotroski F-Score is 7, indicates a very healthy situation.

The zones of discrimination were as such:

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

El Puerto de LiverpoolB de CV 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 El Puerto de LiverpoolB de CV's Piotroski F-Score or its related term are showing as below:

ELPQF' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 7   Max: 8
Current: 7

During the past 13 years, the highest Piotroski F-Score of El Puerto de LiverpoolB de CV was 8. The lowest was 4. And the median was 7.


El Puerto de LiverpoolB de CV Piotroski F-Score Historical Data

The historical data trend for El Puerto de LiverpoolB de CV'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.

* Premium members only.

El Puerto de LiverpoolB de CV Piotroski F-Score Chart

El Puerto de LiverpoolB de CV 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 5.00 7.00 8.00 7.00 7.00

El Puerto de LiverpoolB de CV Quarterly Data
Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24
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 7.00 7.00 8.00 7.00 7.00

Competitive Comparison of El Puerto de LiverpoolB de CV's Piotroski F-Score

For the Department Stores subindustry, El Puerto de LiverpoolB de CV'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.


El Puerto de LiverpoolB de CV's Piotroski F-Score Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, El Puerto de LiverpoolB de CV's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where El Puerto de LiverpoolB de CV's Piotroski F-Score falls into.


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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 (Dec24) TTM:Last Year (Dec23) TTM:
Net Income was 172.33 + 339.416 + 224.232 + 463.226 = $1,199 Mil.
Cash Flow from Operations was -167.78 + 296.762 + -39.912 + 800.924 = $890 Mil.
Revenue was 2483.714 + 2851.374 + 2338.985 + 3612.19 = $11,286 Mil.
Gross Profit was 1042.841 + 1159.068 + 977.167 + 1408.078 = $4,587 Mil.
Average Total Assets from the begining of this year (Dec23)
to the end of this year (Dec24) was
(15267.491 + 15291.294 + 14238.695 + 13464.675 + 13460.56) / 5 = $14344.543 Mil.
Total Assets at the begining of this year (Dec23) was $15,267 Mil.
Long-Term Debt & Capital Lease Obligation was $1,711 Mil.
Total Current Assets was $5,735 Mil.
Total Current Liabilities was $3,257 Mil.
Net Income was 118.88 + 274.266 + 227.732 + 511.061 = $1,132 Mil.

Revenue was 2084.3 + 2775.747 + 2394.052 + 4072.83 = $11,327 Mil.
Gross Profit was 844.207 + 1098.102 + 996.67 + 1632.867 = $4,572 Mil.
Average Total Assets from the begining of last year (Dec22)
to the end of last year (Dec23) was
(12098.633 + 12549.934 + 13610.486 + 13504.946 + 15267.491) / 5 = $13406.298 Mil.
Total Assets at the begining of last year (Dec22) was $12,099 Mil.
Long-Term Debt & Capital Lease Obligation was $1,984 Mil.
Total Current Assets was $6,546 Mil.
Total Current Liabilities was $4,117 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.

El Puerto de LiverpoolB de CV's current Net Income (TTM) was 1,199. ==> 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.

El Puerto de LiverpoolB de CV's current Cash Flow from Operations (TTM) was 890. ==> 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 (Dec23)
=1199.204/15267.491
=0.07854624

ROA (Last Year)=Net Income/Total Assets (Dec22)
=1131.939/12098.633
=0.09355925

El Puerto de LiverpoolB de CV's return on assets of this year was 0.07854624. El Puerto de LiverpoolB de CV's return on assets of last year was 0.09355925. ==> 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.

El Puerto de LiverpoolB de CV's current Net Income (TTM) was 1,199. El Puerto de LiverpoolB de CV's current Cash Flow from Operations (TTM) was 890. ==> 890 <= 1,199 ==> 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
=1711.498/14344.543
=0.11931353

Gearing (Last Year: Dec23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec22 to Dec23
=1984.368/13406.298
=0.1480176

El Puerto de LiverpoolB de CV's gearing of this year was 0.11931353. El Puerto de LiverpoolB de CV's gearing of last year was 0.1480176. ==> 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: Dec24)=Total Current Assets/Total Current Liabilities
=5735.378/3257.196
=1.76083294

Current Ratio (Last Year: Dec23)=Total Current Assets/Total Current Liabilities
=6546.474/4117.26
=1.59000743

El Puerto de LiverpoolB de CV's current ratio of this year was 1.76083294. El Puerto de LiverpoolB de CV's current ratio of last year was 1.59000743. ==> 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.

El Puerto de LiverpoolB de CV's number of shares in issue this year was 1341.793. El Puerto de LiverpoolB de CV's number of shares in issue last year was 1342.861. ==> 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
=4587.154/11286.263
=0.40643692

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=4571.846/11326.929
=0.40362626

El Puerto de LiverpoolB de CV's gross margin of this year was 0.40643692. El Puerto de LiverpoolB de CV's gross margin of last year was 0.40362626. ==> 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 (Dec23)
=11286.263/15267.491
=0.73923495

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec22)
=11326.929/12098.633
=0.9362156

El Puerto de LiverpoolB de CV's asset turnover of this year was 0.73923495. El Puerto de LiverpoolB de CV's asset turnover of last year was 0.9362156. ==> 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+0+0+1+1+1+1+0
=6

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

El Puerto de LiverpoolB de CV has an F-score of 6 indicating the company's financial situation is typical for a stable company.

El Puerto de LiverpoolB de CV  (OTCPK:ELPQF) 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.


El Puerto de LiverpoolB de CV Piotroski F-Score Related Terms

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El Puerto de LiverpoolB de CV Business Description

Traded in Other Exchanges
Address
Mario Pani 200, Santa Fe, Cuajimalpa, Mexico, DF, MEX, 05348
El Puerto de Liverpool SAB de CV is a retail company that operates throughout Mexico in three business segments: Liverpool, which offers clothing, home goods, furniture, and cosmetics in Liverpool stores as well as boutique locations; Suburbia, which includes Suburbia stores selling consumer products of its own brands; The credit segment is a complement to the Liverpool and Suburbia commercial segment. The company finances its clients in the form of Liverpool and Suburbia departmental credit cards, which customers can buy exclusively at company stores and real estate, which leases commercial space to tenants of its Galeria shopping malls. The Liverpool segment brings in the majority of revenue, with the Maximum portion coming from Mexico City and the surrounding areas.