YH Entertainment Group (HKSE:02306) Piotroski F-Score: 8 (As of Aug. 06, 2026) — 60% Above Median

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HKSE:02306 YH Entertainment Group HKSE:02306
86 GF Score
Price HK$2.05
GF Value HK$2.55
Valuation Modestly Undervalued
! 4 Warning Signs
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What is YH Entertainment Group Piotroski F-Score?

YH Entertainment Group HKSE:02306 +2.24% 86 Piotroski F-Score is 8 as of Aug. 06, 2026, which is 60% above its 10-year median of 5.00. GuruFocus rates HKSE:02306 with a GF Score™ of 86/100 and a GF Value™ of HK$2.55 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,003 Media - Diversified companies, YH Entertainment Group ranks better than 98.6% on this metric.

Good Sign:

Piotroski F-Score is 8, 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

YH Entertainment Group has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.

The historical rank and industry rank for YH Entertainment Group's Piotroski F-Score or its related term are showing as below:

HKSE:02306' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 5   Max: 8
Current: 8

During the past 7 years, the highest Piotroski F-Score of YH Entertainment Group was 8. The lowest was 4. And the median was 5.

YH Entertainment Group  (HKSE:02306) 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.


YH Entertainment Group Piotroski F-Score Related Terms


YH Entertainment Group Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for YH Entertainment Group'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.

YH Entertainment Group Piotroski F-Score Chart

YH Entertainment Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial 6.00 4.00 5.00 5.00 8.00

YH Entertainment Group Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 5.00 0.00 5.00 0.00 8.00

HKSE:02306 vs NFLX, DIS, WBD: Piotroski F-Score Comparison

For the Entertainment subindustry, YH Entertainment Group'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.


YH Entertainment Group Piotroski F-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, YH Entertainment Group's Piotroski F-Score distribution charts can be found below:

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


HKSE:02306
86GF Score
YH Entertainment Group HKSE:02306
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 (Dec24) TTM:
Net Income was HK$70.9 Mil.
Cash Flow from Operations was HK$124.4 Mil.
Revenue was HK$1,002.0 Mil.
Gross Profit was HK$246.6 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (2187.795 + 2205.638) / 2 = HK$2196.7165 Mil.
Total Assets at the begining of this year (Dec24) was HK$2,187.8 Mil.
Long-Term Debt & Capital Lease Obligation was HK$1.4 Mil.
Total Current Assets was HK$1,343.6 Mil.
Total Current Liabilities was HK$631.2 Mil.
Net Income was HK$50.1 Mil.

Revenue was HK$816.3 Mil.
Gross Profit was HK$166.6 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (2236.697 + 2187.795) / 2 = HK$2212.246 Mil.
Total Assets at the begining of last year (Dec23) was HK$2,236.7 Mil.
Long-Term Debt & Capital Lease Obligation was HK$98.3 Mil.
Total Current Assets was HK$1,323.9 Mil.
Total Current Liabilities was HK$592.8 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.

YH Entertainment Group's current Net Income (TTM) was 70.9. ==> 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.

YH Entertainment Group's current Cash Flow from Operations (TTM) was 124.4. ==> 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 (Dec24)
=70.888/2187.795
=0.03240157

ROA (Last Year)=Net Income/Total Assets (Dec23)
=50.119/2236.697
=0.02240759

YH Entertainment Group's return on assets of this year was 0.03240157. YH Entertainment Group's return on assets of last year was 0.02240759. ==> 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.

YH Entertainment Group's current Net Income (TTM) was 70.9. YH Entertainment Group's current Cash Flow from Operations (TTM) was 124.4. ==> 124.4 > 70.9 ==> CFROA > ROA ==> Score 1.

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 Dec24 to Dec25
=1.371/2196.7165
=0.00062411

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=98.298/2212.246
=0.04443358

YH Entertainment Group's gearing of this year was 0.00062411. YH Entertainment Group's gearing of last year was 0.04443358. ==> 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
=1343.59/631.175
=2.12871232

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=1323.92/592.846
=2.23316004

YH Entertainment Group's current ratio of this year was 2.12871232. YH Entertainment Group's current ratio of last year was 2.23316004. ==> 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.

YH Entertainment Group's number of shares in issue this year was 829.736. YH Entertainment Group's number of shares in issue last year was 846.021. ==> 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
=246.564/1001.955
=0.24608291

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=166.611/816.276
=0.20411111

YH Entertainment Group's gross margin of this year was 0.24608291. YH Entertainment Group's gross margin of last year was 0.20411111. ==> 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 (Dec24)
=1001.955/2187.795
=0.45797481

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=816.276/2236.697
=0.36494706

YH Entertainment Group's asset turnover of this year was 0.45797481. YH Entertainment Group's asset turnover of last year was 0.36494706. ==> 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
=1+1+1+1+1+0+1+1+1
=8

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

YH Entertainment Group has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 8 mean?
YH Entertainment Group (HKSE:02306) has a Piotroski F-Score of 8 as of Aug. 06, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on YH Entertainment Group and its competitors. This is 60% above median its historical median of 5.00. Over the past decade, YH Entertainment Group's Piotroski F-Score has ranged from 4.00 to 8.00. According to the industry distribution chart, YH Entertainment Group ranks #14 out of 1003 companies in the Media - Diversified industry, placing it in the top 1.4%.
Is YH Entertainment Group's Piotroski F-Score too high?
YH Entertainment Group's current Piotroski F-Score of 8 is 60% above median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 8.00. The Media - Diversified industry median Piotroski F-Score is 5.00. YH Entertainment Group's value of 8 is 60% above this industry median. Based on the distribution chart, YH Entertainment Group ranks #14 out of 1003 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, YH Entertainment Group has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does YH Entertainment Group's Piotroski F-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, YH Entertainment Group ranks #14 out of 1003 companies for Piotroski F-Score. This places YH Entertainment Group in the top 1% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. YH Entertainment Group's value of 8 is 60% above this benchmark. Historically, YH Entertainment Group's own Piotroski F-Score has ranged from 4.00 to 8.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, YH Entertainment Group 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 1,003 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. YH Entertainment Group's current Piotroski F-Score of 8 is 60% 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 YH Entertainment Group 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. YH Entertainment Group's current Piotroski F-Score is 8, which is 60% above median its own 10-year median of 5.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YH Entertainment Group stock overvalued right now?
Based on GuruFocus' analysis, YH Entertainment Group (HKSE:02306) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$2.55, compared to a current price of HK$2.05 — trading 19.6% below its estimated fair value. The current Piotroski F-Score is 8, which is 60% above median its 10-year median of 5.00 and 60% above the Media - Diversified industry median of 5.00. YH Entertainment Group's overall GF Score™ is 86/100 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 YH Entertainment Group (HKSE:02306), the current Piotroski F-Score is 8 as of Aug. 06, 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 YH Entertainment Group (HKSE:02306) Overvalued in 2026?

Based on GuruFocus' analysis, YH Entertainment Group stock appears to be undervalued. The current stock price of HK$2.05 is trading 19.6% below its estimated GF Value™ of HK$2.55. GuruFocus considers YH Entertainment Group to be Modestly Undervalued.

Key valuation signals for HKSE:02306:

  • Piotroski F-Score: 8 (60% above median its 10-year median of 5.00)
  • GF Value™: HK$2.55 vs. price of HK$2.05 (19.6% below fair value)
  • GF Score™: 86/100 with 4 warning signs
  • Industry Position: 60% above the Media - Diversified median (#14 of 1003)

No single metric tells the full story. See the HKSE:02306 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


YH Entertainment Group Business Description

Address Yard 28, Chuangyuan Road, Room 6006, 6/F, Building One, Chaoyang District, Beijing, CHN
YH Entertainment Group is an artist management company in China. The company has grown into a cultural and entertainment platform whose business covers the whole lifecycle of artist management, including artist training, artist operation, and artist promotion. The firm's business model consists of the following four business segments: (i) artist management; (ii) music IP production and operation, (iii) IP commercialization business, and (iv) pop toy operation. The firm generates the majority of its revenue from Artist management. Geographically, the company generates the majority of its revenue from the Chinese Mainland and Korea.
86GF Score

Get the complete analysis for HKSE:02306

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

HK$2.05
Price
HK$2.55
GF Value