Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Values Cultural InvestmentHKSE:01740 +2.53%48 Piotroski F-Score is 5 as of Aug. 09, 2026, which is 17% below its 10-year median of 6.00. GuruFocus rates HKSE:01740 with a GF Score™ of 48/100 and a GF Value™ of HK$0.17 (Fairly Valued). The stock has 4 warning signs investors should review. Among 999 Media - Diversified companies, Values Cultural Investment ranks better than 59.56% 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
Values Cultural Investment has an F-score of 5 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Values Cultural Investment's Piotroski F-Score or its related term are showing as below:
HKSE:01740'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 7
Current: 5
During the past 10 years, the highest Piotroski F-Score of Values Cultural Investment was 7. The lowest was 3. And the median was 6.
Values Cultural Investment (HKSE:01740) 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.
Values Cultural Investment Piotroski F-Score Related Terms
Values Cultural Investment Piotroski F-Score Historical Data
* 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.
Values Cultural Investment Piotroski F-Score Chart
HKSE:01740 vs NFLX, DIS, WBD: Piotroski F-Score Comparison
For the Entertainment subindustry, Values Cultural Investment'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.
Values Cultural Investment Piotroski F-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Values Cultural Investment's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Values Cultural Investment'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.
Values Cultural Investment's current Net Income (TTM) was -19.90.
==> 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.
Values Cultural Investment's current Cash Flow from Operations (TTM) was -1.54.
==> 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.
Values Cultural Investment's return on assets of this year was -0.18635006. Values Cultural Investment's return on assets of last year was -0.46905763.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Values Cultural Investment's gearing of this year was 0.00061928. Values Cultural Investment's gearing of last year was 0.
==> 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
Values Cultural Investment's current ratio of this year was 4.83011111. Values Cultural Investment's current ratio of last year was 5.2467133.
==> 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.
Values Cultural Investment's number of shares in issue this year was 1037.5. Values Cultural Investment's number of shares in issue last year was 1037.5.
==> 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.
Values Cultural Investment's gross margin of this year was -0.29267093. Values Cultural Investment's gross margin of last year was -9.4352567.
==> 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
Values Cultural Investment's asset turnover of this year was 0.20939335. Values Cultural Investment's asset turnover of last year was 0.01967049.
==> 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
+
1
+
1
+
0
+
0
+
1
+
1
+
1
=
5
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Values Cultural Investment has an F-score of 5 indicating the company's financial situation is typical for a stable company.
Values Cultural Investment (HKSE:01740) has a Piotroski F-Score of 5 as of Aug. 09, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Values Cultural Investment and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, Values Cultural Investment's Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Values Cultural Investment ranks #404 out of 999 companies in the Media - Diversified industry, placing it in the top 40.4%.
Is Values Cultural Investment's Piotroski F-Score too high?
Values Cultural Investment's current Piotroski F-Score of 5 is 17% below 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 7.00. The Media - Diversified industry median Piotroski F-Score is 5.00. Values Cultural Investment's value of 5 is 0% at this industry median. Based on the distribution chart, Values Cultural Investment ranks #404 out of 999 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Values Cultural Investment has a GF Score™ of 48/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Values Cultural Investment's Piotroski F-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Values Cultural Investment ranks #404 out of 999 companies for Piotroski F-Score. This puts Values Cultural Investment in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Values Cultural Investment's value of 5 is 0% at this benchmark. Historically, Values Cultural Investment's own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Values Cultural Investment has consistently been at 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 999 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. Values Cultural Investment's current Piotroski F-Score of 5 is 0% at 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 Values Cultural Investment 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. Values Cultural Investment's current Piotroski F-Score is 5, which is 17% below 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 Values Cultural Investment stock overvalued right now?
Based on GuruFocus' analysis, Values Cultural Investment (HKSE:01740) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.16 — trading 4.7% below its estimated fair value. The current Piotroski F-Score is 5, which is 17% below median its 10-year median of 6.00 and 0% at the Media - Diversified industry median of 5.00. Values Cultural Investment's overall GF Score™ is 48/100 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 Values Cultural Investment (HKSE:01740), the current Piotroski F-Score is 5 as of Aug. 09, 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 Values Cultural Investment (HKSE:01740) Overvalued in 2026?
Based on GuruFocus' analysis, Values Cultural Investment stock appears to be undervalued.
The current stock price of HK$0.16 is trading 4.7% below its estimated GF Value™ of HK$0.17.
GuruFocus considers Values Cultural Investment to be Fairly Valued.
Key valuation signals for HKSE:01740:
Piotroski F-Score: 5 (17% below median its 10-year median of 6.00)
GF Value™: HK$0.17 vs. price of HK$0.16 (4.7% below fair value)
Industry Position: 0% at the Media - Diversified median (#404 of 999)
No single metric tells the full story. See the HKSE:01740 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Values Cultural Investment Ltd is an investment holding company. Along with its subsidiaries, it is principally engaged in the business of licensing broadcasting rights of TV or web series; investments in TV or web series as a non-executive producer; and acting as a distribution agent of TV series. Geographically, all of the companies revenue is generated from customers located in Mainland China.
48GF Score
Get the complete analysis for HKSE:01740
Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:01740 has been successfully added to your 
