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.
Bosa Technology HoldingsHKSE:08140 64 Piotroski F-Score is 7 as of Aug. 19, 2026, which is 17% above its 10-year median of 6.00. GuruFocus rates HKSE:08140 with a GF Score™ of 64/100 and a GF Value™ of HK$0.07 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 623 Steel companies, Bosa Technology Holdings ranks better than 91.33% on this metric.
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
Bosa Technology Holdings has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.
The historical rank and industry rank for Bosa Technology Holdings's Piotroski F-Score or its related term are showing as below:
HKSE:08140'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 7
Current: 7
During the past 10 years, the highest Piotroski F-Score of Bosa Technology Holdings was 7. The lowest was 3. And the median was 6.
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.
Bosa Technology Holdings Piotroski F-Score Related Terms
Bosa Technology Holdings 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.
HKSE:08140 vs NUE, STLD, RS: Piotroski F-Score Comparison
For the Steel subindustry, Bosa Technology 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.
Bosa Technology Holdings Piotroski F-Score vs Steel Industry
For the Steel industry and Basic Materials sector, Bosa Technology Holdings's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Bosa Technology 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.
Bosa Technology Holdings's current Net Income (TTM) was 31.56.
==> 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.
Bosa Technology Holdings's current Cash Flow from Operations (TTM) was 41.90.
==> 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.
Bosa Technology Holdings's return on assets of this year was 0.15181294. Bosa Technology Holdings's return on assets of last year was 0.20341658.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Bosa Technology Holdings's gearing of this year was 0.00198646. Bosa Technology Holdings's gearing of last year was 0.00803566.
==> 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
Bosa Technology Holdings's current ratio of this year was 9.86584419. Bosa Technology Holdings's current ratio of last year was 7.24268153.
==> 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.
Bosa Technology Holdings's number of shares in issue this year was 800. Bosa Technology Holdings's number of shares in issue last year was 800.
==> 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.
Bosa Technology Holdings's gross margin of this year was 0.4910672. Bosa Technology Holdings's gross margin of last year was 0.46703864.
==> 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
Bosa Technology Holdings's asset turnover of this year was 0.3960528. Bosa Technology Holdings's asset turnover of last year was 0.59538348.
==> 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
+
1
+
1
+
1
+
1
+
1
+
0
=
7
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Bosa Technology Holdings has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.
Bosa Technology Holdings (HKSE:08140) has a Piotroski F-Score of 7 as of Aug. 19, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Bosa Technology Holdings and its competitors. This is 17% above median its historical median of 6.00. Over the past decade, Bosa Technology Holdings' Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Bosa Technology Holdings ranks #54 out of 623 companies in the Steel industry, placing it in the top 8.7%.
Is Bosa Technology Holdings' Piotroski F-Score too high?
Bosa Technology Holdings' current Piotroski F-Score of 7 is 17% above 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 Steel industry median Piotroski F-Score is 5.00. Bosa Technology Holdings' value of 7 is 40% above this industry median. Based on the distribution chart, Bosa Technology Holdings ranks #54 out of 623 companies in the Steel industry, which is in the top quartile — a strong position relative to peers. Overall, Bosa Technology Holdings has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bosa Technology Holdings' Piotroski F-Score compare to NUE and STLD?
According to the Steel industry distribution chart, Bosa Technology Holdings ranks #54 out of 623 companies for Piotroski F-Score. This places Bosa Technology Holdings in the top 9% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Bosa Technology Holdings' value of 7 is 40% above this benchmark. Historically, Bosa Technology Holdings' 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, Bosa Technology 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 Steel company?
The median Piotroski F-Score among Steel companies is 5.00, based on 623 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. Bosa Technology Holdings's current Piotroski F-Score of 7 is 40% 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 Bosa Technology Holdings and its competitors. For the Steel 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. Bosa Technology Holdings's current Piotroski F-Score is 7, which is 17% above 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 Bosa Technology Holdings stock overvalued right now?
Based on GuruFocus' analysis, Bosa Technology Holdings (HKSE:08140) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.07, compared to a current price of HK$0.12 — trading 71.4% above its estimated fair value. The current Piotroski F-Score is 7, which is 17% above median its 10-year median of 6.00 and 40% above the Steel industry median of 5.00. Bosa Technology Holdings' overall GF Score™ is 64/100 with 1 warning sign 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 Bosa Technology Holdings (HKSE:08140), the current Piotroski F-Score is 7 as of Aug. 19, 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 Bosa Technology Holdings (HKSE:08140) Overvalued in 2026?
Based on GuruFocus' analysis, Bosa Technology Holdings stock appears to be overvalued.
The current stock price of HK$0.12 is trading 71.4% above its estimated GF Value™ of HK$0.07.
GuruFocus considers Bosa Technology Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:08140:
Piotroski F-Score: 7 (17% above median its 10-year median of 6.00)
GF Value™: HK$0.07 vs. price of HK$0.12 (71.4% above fair value)
Industry Position: 40% above the Steel median (#54 of 623)
No single metric tells the full story. See the HKSE:08140 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bosa Technology Holdings Ltd is an investment holding company, and the principal activity of its subsidiaries is to provide mechanical splicing services to the reinforced concrete construction industry in Hong Kong. Its mechanical splicing services includes two elements: Processing reinforcing bars and Connecting reinforcing bars by couplers. The company provides two types of reinforcing bars processing services: Servisplice and the Seisplice.
64GF Score
Get the complete analysis for HKSE:08140
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:08140 has been successfully added to your 
