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eSun HoldingsHKSE:00571 Piotroski F-Score is 6 as of Aug. 22, 2026, which is 50% above its 10-year median of 4.00. The stock has 4 warning signs investors should review. Among 1,000 Media - Diversified companies, eSun Holdings ranks better than 78.3% 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
eSun Holdings 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 eSun Holdings's Piotroski F-Score or its related term are showing as below:
HKSE:00571'
s Piotroski F-Score Range Over the Past 10 Years
Min: 2 Med: 4 Max: 6
Current: 6
During the past 13 years, the highest Piotroski F-Score of eSun Holdings was 6. The lowest was 2. And the median was 4.
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.
eSun Holdings Piotroski F-Score Related Terms
eSun Holdings Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for eSun Holdings'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.
HKSE:00571 vs NFLX, DIS, WBD: Piotroski F-Score Comparison
For the Entertainment subindustry, eSun Holdings'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.
eSun Holdings Piotroski F-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, eSun Holdings's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where eSun Holdings'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.
eSun Holdings's current Net Income (TTM) was -12.8.
==> 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.
eSun Holdings's return on assets of this year was -0.00697053. eSun Holdings's return on assets of last year was -0.20345848.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
eSun Holdings's gearing of this year was 0.25189667. eSun Holdings's gearing of last year was 0.39400942.
==> 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
eSun Holdings's current ratio of this year was 0.9516743. eSun Holdings's current ratio of last year was 1.18040731.
==> 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.
eSun Holdings's number of shares in issue this year was 1755.877. eSun Holdings's number of shares in issue last year was 1755.877.
==> 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.
eSun Holdings's gross margin of this year was 0.48454351. eSun Holdings's gross margin of last year was 0.38638914.
==> 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
eSun Holdings's asset turnover of this year was 0.42455303. eSun Holdings's asset turnover of last year was 0.46497137.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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6
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
eSun Holdings has an F-score of 6 indicating the company's financial situation is typical for a stable company.
eSun Holdings (HKSE:00571) has a Piotroski F-Score of 6 as of Aug. 22, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on eSun Holdings and its competitors. This is 50% above median its historical median of 4.00. Over the past decade, eSun Holdings' Piotroski F-Score has ranged from 2.00 to 6.00. According to the industry distribution chart, eSun Holdings ranks #217 out of 1000 companies in the Media - Diversified industry, placing it in the top 21.7%.
Is eSun Holdings' Piotroski F-Score too high?
eSun Holdings' current Piotroski F-Score of 6 is 50% above median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 6.00. The Media - Diversified industry median Piotroski F-Score is 5.00. eSun Holdings' value of 6 is 20% above this industry median. Based on the distribution chart, eSun Holdings ranks #217 out of 1000 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers.
How does eSun Holdings' Piotroski F-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #217 out of 1000 companies for Piotroski F-Score. This places eSun Holdings in the top 22% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. eSun Holdings' value of 6 is 20% above this benchmark. Historically, eSun Holdings' own Piotroski F-Score has ranged from 2.00 to 6.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 5.00, eSun Holdings 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 Media - Diversified company?
The median Piotroski F-Score among Media - Diversified companies is 5.00, based on 1,000 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. eSun Holdings'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 eSun Holdings and its competitors. For the Media - Diversified 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. eSun Holdings's current Piotroski F-Score is 6, which is 50% above median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
Based on GuruFocus' analysis, eSun Holdings (HKSE:00571) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.04 — trading 2.5% above its estimated fair value. The current Piotroski F-Score is 6, which is 50% above median its 10-year median of 4.00 and 20% above the Media - Diversified industry median of 5.00. 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 eSun Holdings (HKSE:00571), the current Piotroski F-Score is 6 as of Aug. 22, 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.
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
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