Gala Technology Holding (HKSE:02458) Piotroski F-Score: 5 (As of Aug. 08, 2026) — 17% Below Median

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HKSE:02458 Gala Technology Holding Ltd HKSE:02458
91 GF Score
Price HK$6.66
GF Value HK$6.68
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Gala Technology Holding Piotroski F-Score?

Gala Technology Holding HKSE:02458 +0.30% 91 Piotroski F-Score is 5 as of Aug. 08, 2026, which is 17% below its 10-year median of 6.00. GuruFocus rates HKSE:02458 with a GF Score™ of 91/100 and a GF Value™ of HK$6.68 (Fairly Valued). The stock has 3 warning signs investors should review. Among 547 Interactive Media companies, Gala Technology Holding ranks better than 59.23% 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

Gala Technology Holding 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 Gala Technology Holding's Piotroski F-Score or its related term are showing as below:

HKSE:02458' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 6   Max: 8
Current: 5

During the past 7 years, the highest Piotroski F-Score of Gala Technology Holding was 8. The lowest was 4. And the median was 6.

Gala Technology Holding  (HKSE:02458) 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.


Gala Technology Holding Piotroski F-Score Related Terms


Gala Technology Holding Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Gala Technology Holding'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.

Gala Technology Holding Piotroski F-Score Chart

Gala Technology Holding Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial 6.00 7.00 8.00 4.00 5.00

Gala Technology Holding Semi-Annual Data
Dec19 Dec20 Jun21 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 Premium Member Only 8.00 0.00 4.00 0.00 5.00

HKSE:02458 vs NTES, EA, TTWO: Piotroski F-Score Comparison

For the Electronic Gaming & Multimedia subindustry, Gala Technology Holding'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.


Gala Technology Holding Piotroski F-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Gala Technology Holding's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Gala Technology Holding's Piotroski F-Score falls into.


HKSE:02458
91GF Score
Gala Technology Holding Ltd HKSE:02458
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$106 Mil.
Cash Flow from Operations was HK$220 Mil.
Revenue was HK$1,019 Mil.
Gross Profit was HK$530 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (674.356 + 808.172) / 2 = HK$741.264 Mil.
Total Assets at the begining of this year (Dec24) was HK$674 Mil.
Long-Term Debt & Capital Lease Obligation was HK$22 Mil.
Total Current Assets was HK$642 Mil.
Total Current Liabilities was HK$274 Mil.
Net Income was HK$90 Mil.

Revenue was HK$828 Mil.
Gross Profit was HK$444 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (576.879 + 674.356) / 2 = HK$625.6175 Mil.
Total Assets at the begining of last year (Dec23) was HK$577 Mil.
Long-Term Debt & Capital Lease Obligation was HK$13 Mil.
Total Current Assets was HK$519 Mil.
Total Current Liabilities was HK$206 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.

Gala Technology Holding's current Net Income (TTM) was 106. ==> 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.

Gala Technology Holding's current Cash Flow from Operations (TTM) was 220. ==> 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)
=105.928/674.356
=0.15708024

ROA (Last Year)=Net Income/Total Assets (Dec23)
=89.854/576.879
=0.15575883

Gala Technology Holding's return on assets of this year was 0.15708024. Gala Technology Holding's return on assets of last year was 0.15575883. ==> 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.

Gala Technology Holding's current Net Income (TTM) was 106. Gala Technology Holding's current Cash Flow from Operations (TTM) was 220. ==> 220 > 106 ==> 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
=22.444/741.264
=0.03027801

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=13.334/625.6175
=0.02131334

Gala Technology Holding's gearing of this year was 0.03027801. Gala Technology Holding's gearing of last year was 0.02131334. ==> 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

Current Ratio (This Year: Dec25)=Total Current Assets/Total Current Liabilities
=641.962/274.177
=2.34141449

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=518.797/206.107
=2.5171246

Gala Technology Holding's current ratio of this year was 2.34141449. Gala Technology Holding's current ratio of last year was 2.5171246. ==> 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.

Gala Technology Holding's number of shares in issue this year was 136.1. Gala Technology Holding's number of shares in issue last year was 133.157. ==> There is larger number of shares in issue this year. ==> Score 0.

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
=530.341/1018.879
=0.52051421

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=444.027/828.426
=0.53598873

Gala Technology Holding's gross margin of this year was 0.52051421. Gala Technology Holding's gross margin of last year was 0.53598873. ==> 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

Asset Turnover (This Year)=Revenue/Total Assets at the Beginning of This Year (Dec24)
=1018.879/674.356
=1.51089187

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=828.426/576.879
=1.43604811

Gala Technology Holding's asset turnover of this year was 1.51089187. Gala Technology Holding's asset turnover of last year was 1.43604811. ==> 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+0+0+0+0+1
=5

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

Gala Technology Holding has an F-score of 5 indicating the company's financial situation is typical for a stable company.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 5 mean?
Gala Technology Holding (HKSE:02458) has a Piotroski F-Score of 5 as of Aug. 08, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Gala Technology Holding and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, Gala Technology Holding's Piotroski F-Score has ranged from 4.00 to 8.00. According to the industry distribution chart, Gala Technology Holding ranks #223 out of 547 companies in the Interactive Media industry, placing it in the top 40.8%.
Is Gala Technology Holding's Piotroski F-Score too high?
Gala Technology Holding'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 4.00 to a high of 8.00. The Interactive Media industry median Piotroski F-Score is 5.00. Gala Technology Holding's value of 5 is 0% at this industry median. Based on the distribution chart, Gala Technology Holding ranks #223 out of 547 companies in the Interactive Media industry, which is above the industry midpoint. Overall, Gala Technology Holding has a GF Score™ of 91/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gala Technology Holding's Piotroski F-Score compare to NTES and EA?
According to the Interactive Media industry distribution chart, Gala Technology Holding ranks #223 out of 547 companies for Piotroski F-Score. This puts Gala Technology Holding in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Gala Technology Holding's value of 5 is 0% at this benchmark. Historically, Gala Technology Holding'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 6.00 vs. the industry median of 5.00, Gala Technology Holding 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 an Interactive Media company?
The median Piotroski F-Score among Interactive Media companies is 5.00, based on 547 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. Gala Technology Holding'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 Gala Technology Holding and its competitors. For the Interactive Media 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. Gala Technology Holding'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 Gala Technology Holding stock overvalued right now?
Based on GuruFocus' analysis, Gala Technology Holding (HKSE:02458) is currently considered Fairly Valued. The stock's GF Value™ is HK$6.68, compared to a current price of HK$6.66 — trading 0.3% 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 Interactive Media industry median of 5.00. Gala Technology Holding's overall GF Score™ is 91/100 with 3 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 Gala Technology Holding (HKSE:02458), the current Piotroski F-Score is 5 as of Aug. 08, 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 Gala Technology Holding (HKSE:02458) Overvalued in 2026?

Based on GuruFocus' analysis, Gala Technology Holding stock appears to be undervalued. The current stock price of HK$6.66 is trading 0.3% below its estimated GF Value™ of HK$6.68. GuruFocus considers Gala Technology Holding to be Fairly Valued.

Key valuation signals for HKSE:02458:

  • Piotroski F-Score: 5 (17% below median its 10-year median of 6.00)
  • GF Value™: HK$6.68 vs. price of HK$6.66 (0.3% below fair value)
  • GF Score™: 91/100 with 3 warning signs
  • Industry Position: 0% at the Interactive Media median (#223 of 547)

No single metric tells the full story. See the HKSE:02458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gala Technology Holding Business Description

Address 66 Shuniu Street, 15th Floor, Qianhai CTF Finance Tower, Qianhai Shenzhen-Hong Kong Cooperation Zone, Nanshan Subdistrict, Nanshan District, Shenzhen, CHN
Gala Technology Holding Ltd is an investment holding company. Along with its subsidiaries, it is mainly engaged in the mobile sports game development, publishing, and operation in the People's Republic of China. Its portfolio of games mainly covers mainstream sports categories, namely football, basketball, and baseball, including Football Master, NBA Basketball Master, Total Football, Football Champion, Clutch Hit Baseball, and NBA Rivals. These sports games rely on licensing resources from international sports leagues and clubs. The Group derives revenue from self-development games through various arrangements, including games published through its platforms or third-party distribution channels, and games published by other third-party game publishers under game distribution arrangements.
91GF Score

Get the complete analysis for HKSE:02458

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

HK$6.66
Price
HK$6.68
GF Value