GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Travel & Leisure » Gudou Holdings Ltd (HKSE:08308) » Definitions » Piotroski F-Score

Gudou Holdings (HKSE:08308) Piotroski F-Score : 6 (As of Apr. 16, 2025)


View and export this data going back to 2016. Start your Free Trial

What is Gudou Holdings Piotroski F-Score?

The zones of discrimination were as such:

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

Gudou 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 Gudou Holdings's Piotroski F-Score or its related term are showing as below:

HKSE:08308' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 5   Max: 8
Current: 6

During the past 11 years, the highest Piotroski F-Score of Gudou Holdings was 8. The lowest was 3. And the median was 5.


Gudou Holdings Piotroski F-Score Historical Data

The historical data trend for Gudou 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.

* Premium members only.

Gudou Holdings Piotroski F-Score Chart

Gudou Holdings Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 3.00 3.00 6.00 -

Gudou Holdings Quarterly Data
Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Jun24 Dec24
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only - - 6.00 - -

Competitive Comparison of Gudou Holdings's Piotroski F-Score

For the Resorts & Casinos subindustry, Gudou 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.


Gudou Holdings's Piotroski F-Score Distribution in the Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Gudou Holdings's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Gudou Holdings's Piotroski F-Score falls into.


;
;

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 (Dec23) TTM:Last Year (Dec22) TTM:
Net Income was HK$-107.77 Mil.
Cash Flow from Operations was HK$9.49 Mil.
Revenue was HK$57.63 Mil.
Gross Profit was HK$-5.74 Mil.
Average Total Assets from the begining of this year (Dec22)
to the end of this year (Dec23) was (1047.404 + 1007.44) / 2 = HK$1027.422 Mil.
Total Assets at the begining of this year (Dec22) was HK$1,047.40 Mil.
Long-Term Debt & Capital Lease Obligation was HK$29.28 Mil.
Total Current Assets was HK$216.09 Mil.
Total Current Liabilities was HK$602.49 Mil.
Net Income was HK$-148.18 Mil.

Revenue was HK$46.79 Mil.
Gross Profit was HK$-45.91 Mil.
Average Total Assets from the begining of last year (Dec21)
to the end of last year (Dec22) was (1310.878 + 1047.404) / 2 = HK$1179.141 Mil.
Total Assets at the begining of last year (Dec21) was HK$1,310.88 Mil.
Long-Term Debt & Capital Lease Obligation was HK$207.78 Mil.
Total Current Assets was HK$148.15 Mil.
Total Current Liabilities was HK$363.95 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.

Gudou Holdings's current Net Income (TTM) was -107.77. ==> 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.

Gudou Holdings's current Cash Flow from Operations (TTM) was 9.49. ==> 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 (Dec22)
=-107.769/1047.404
=-0.10289153

ROA (Last Year)=Net Income/Total Assets (Dec21)
=-148.18/1310.878
=-0.11303874

Gudou Holdings's return on assets of this year was -0.10289153. Gudou Holdings's return on assets of last year was -0.11303874. ==> 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.

Gudou Holdings's current Net Income (TTM) was -107.77. Gudou Holdings's current Cash Flow from Operations (TTM) was 9.49. ==> 9.49 > -107.77 ==> 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: Dec23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec22 to Dec23
=29.283/1027.422
=0.02850143

Gearing (Last Year: Dec22)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec21 to Dec22
=207.784/1179.141
=0.17621642

Gudou Holdings's gearing of this year was 0.02850143. Gudou Holdings's gearing of last year was 0.17621642. ==> 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: Dec23)=Total Current Assets/Total Current Liabilities
=216.086/602.487
=0.3586567

Current Ratio (Last Year: Dec22)=Total Current Assets/Total Current Liabilities
=148.149/363.95
=0.40705866

Gudou Holdings's current ratio of this year was 0.3586567. Gudou Holdings's current ratio of last year was 0.40705866. ==> 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.

Gudou Holdings's number of shares in issue this year was 1100.887. Gudou Holdings's number of shares in issue last year was 982.485. ==> 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
=-5.735/57.625
=-0.09952278

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=-45.91/46.79
=-0.98119256

Gudou Holdings's gross margin of this year was -0.09952278. Gudou Holdings's gross margin of last year was -0.98119256. ==> 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 (Dec22)
=57.625/1047.404
=0.05501698

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec21)
=46.79/1310.878
=0.03569363

Gudou Holdings's asset turnover of this year was 0.05501698. Gudou Holdings's asset turnover of last year was 0.03569363. ==> 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+1+1+1+1+0+0+1+1
=6

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

Gudou Holdings has an F-score of 6 indicating the company's financial situation is typical for a stable company.

Gudou Holdings  (HKSE:08308) 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.


Gudou Holdings Piotroski F-Score Related Terms

Thank you for viewing the detailed overview of Gudou Holdings's Piotroski F-Score provided by GuruFocus.com. Please click on the following links to see related term pages.


Gudou Holdings Business Description

Traded in Other Exchanges
N/A
Address
Gudou Hot Spring Resort, Yamen town, Xinhui District, Guangdong Province, Jiangmen, CHN
Gudou Holdings Ltd is an investment holding company. It is principally engaged in the operation of hot spring resorts and hotels, as well as the development of tourism property. The company mainly operates through two segments. The Property Development segment is engaged in the development and sale of properties in the People's Republic of China. The Hotel and resort operation segment, which derives the majority of revenue, is engaged in the operation of hotels and resorts in the PRC and the provision of consultancy services and management services to leisure hotels and resorts and other hot spring resort operators in the PRC.
Executives
Han Jim Zhao Ping 2201 Interest of corporation controlled by you
Li Wai Ling 2202 Interest of your spouse
Hon Chi Ming 2101 Beneficial owner
Harvest Talent Investments Limited 2101 Beneficial owner
Jyh Hong Kong Limited 2101 Beneficial owner
Sky Success Ventures Limited
Rosy Beauty Global Limited 2201 Interest of corporation controlled by you
Chen Xia 2201 Interest of corporation controlled by you
New Ray Developments Limited
Li Song Foundation Company Limited 2101 Beneficial owner
Li Chao Wang 2201 Interest of corporation controlled by you
Song Min 2201 Interest of corporation controlled by you
Tam Ka Wai 2201 Interest of corporation controlled by you
Sturgeon Limited 2201 Interest of corporation controlled by you
Phoenix Virtue Limited 2101 Beneficial owner

Gudou Holdings Headlines

No Headlines