Pacific Legend Group (HKSE:08547) Piotroski F-Score: 5 (As of Aug. 29, 2026) — 25% Above Median

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What is Pacific Legend Group Piotroski F-Score?

Pacific Legend Group HKSE:08547 -5.32% Piotroski F-Score is 5 as of Aug. 29, 2026, which is 25% above its 10-year median of 4.00. The stock has 6 warning signs investors should review. Among 429 Furnishings, Fixtures & Appliances companies, Pacific Legend Group ranks better than 60.84% 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

Pacific Legend Group 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 Pacific Legend Group's Piotroski F-Score or its related term are showing as below:

HKSE:08547' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 4   Max: 5
Current: 5

During the past 8 years, the highest Piotroski F-Score of Pacific Legend Group was 5. The lowest was 2. And the median was 4.

Pacific Legend Group  (HKSE:08547) 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.


Pacific Legend Group Piotroski F-Score Related Terms


Pacific Legend Group Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Pacific Legend 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.

Pacific Legend Group Piotroski F-Score Chart

Pacific Legend Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Piotroski F-Score
Get a 7-Day Free Trial 3.00 5.00 4.00 2.00 5.00

Pacific Legend Group Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Dec25
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 0.00 5.00 0.00 4.00 0.00

HKSE:08547 vs SN, SGI, MHK: Piotroski F-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Pacific Legend 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.


Pacific Legend Group Piotroski F-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Pacific Legend Group's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Pacific Legend Group'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$-33.52 Mil.
Cash Flow from Operations was HK$10.37 Mil.
Revenue was HK$250.57 Mil.
Gross Profit was HK$127.10 Mil.
Average Total Assets from the begining of this year (Dec22)
to the end of this year (Dec23) was (129.97 + 179.911) / 2 = HK$154.9405 Mil.
Total Assets at the begining of this year (Dec22) was HK$129.97 Mil.
Long-Term Debt & Capital Lease Obligation was HK$6.46 Mil.
Total Current Assets was HK$150.37 Mil.
Total Current Liabilities was HK$126.60 Mil.
Net Income was HK$-46.37 Mil.

Revenue was HK$204.04 Mil.
Gross Profit was HK$106.45 Mil.
Average Total Assets from the begining of last year (Dec21)
to the end of last year (Dec22) was (151.313 + 129.97) / 2 = HK$140.6415 Mil.
Total Assets at the begining of last year (Dec21) was HK$151.31 Mil.
Long-Term Debt & Capital Lease Obligation was HK$8.31 Mil.
Total Current Assets was HK$116.15 Mil.
Total Current Liabilities was HK$74.53 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.

Pacific Legend Group's current Net Income (TTM) was -33.52. ==> 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.

Pacific Legend Group's current Cash Flow from Operations (TTM) was 10.37. ==> 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)
=-33.524/129.97
=-0.25793645

ROA (Last Year)=Net Income/Total Assets (Dec21)
=-46.369/151.313
=-0.30644426

Pacific Legend Group's return on assets of this year was -0.25793645. Pacific Legend Group's return on assets of last year was -0.30644426. ==> 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.

Pacific Legend Group's current Net Income (TTM) was -33.52. Pacific Legend Group's current Cash Flow from Operations (TTM) was 10.37. ==> 10.37 > -33.52 ==> 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
=6.455/154.9405
=0.04166115

Gearing (Last Year: Dec22)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec21 to Dec22
=8.313/140.6415
=0.05910773

Pacific Legend Group's gearing of this year was 0.04166115. Pacific Legend Group's gearing of last year was 0.05910773. ==> 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
=150.368/126.596
=1.18777844

Current Ratio (Last Year: Dec22)=Total Current Assets/Total Current Liabilities
=116.153/74.526
=1.55855675

Pacific Legend Group's current ratio of this year was 1.18777844. Pacific Legend Group's current ratio of last year was 1.55855675. ==> 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.

Pacific Legend Group's number of shares in issue this year was 177.397. Pacific Legend Group's number of shares in issue last year was 142.068. ==> 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
=127.098/250.566
=0.5072436

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=106.448/204.038
=0.52170674

Pacific Legend Group's gross margin of this year was 0.5072436. Pacific Legend Group's gross margin of last year was 0.52170674. ==> 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 (Dec22)
=250.566/129.97
=1.92787566

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec21)
=204.038/151.313
=1.3484499

Pacific Legend Group's asset turnover of this year was 1.92787566. Pacific Legend Group's asset turnover of last year was 1.3484499. ==> 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+0+1
=5

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

Pacific Legend Group 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?
Pacific Legend Group (HKSE:08547) has a Piotroski F-Score of 5 as of Aug. 29, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Pacific Legend Group and its competitors. This is 25% above median its historical median of 4.00. Over the past decade, Pacific Legend Group's Piotroski F-Score has ranged from 2.00 to 5.00. According to the industry distribution chart, Pacific Legend Group ranks #168 out of 429 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 39.2%.
Is Pacific Legend Group's Piotroski F-Score too high?
Pacific Legend Group's current Piotroski F-Score of 5 is 25% above median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 5.00. The Furnishings, Fixtures & Appliances industry median Piotroski F-Score is 5.00. Pacific Legend Group's value of 5 is 0% at this industry median. Based on the distribution chart, Pacific Legend Group ranks #168 out of 429 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint.
How does Pacific Legend Group's Piotroski F-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Pacific Legend Group ranks #168 out of 429 companies for Piotroski F-Score. This puts Pacific Legend Group in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Pacific Legend Group's value of 5 is 0% at this benchmark. Historically, Pacific Legend Group's own Piotroski F-Score has ranged from 2.00 to 5.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 5.00, Pacific Legend Group 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 Furnishings, Fixtures & Appliances company?
The median Piotroski F-Score among Furnishings, Fixtures & Appliances companies is 5.00, based on 429 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. Pacific Legend Group'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 Pacific Legend Group and its competitors. For the Furnishings, Fixtures & Appliances 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. Pacific Legend Group's current Piotroski F-Score is 5, which is 25% above median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Legend Group stock overvalued right now?
Pacific Legend Group (HKSE:08547) has a current Piotroski F-Score of 5. The current Piotroski F-Score is 5, which is 25% above median its 10-year median of 4.00 and 0% at the Furnishings, Fixtures & Appliances industry median of 5.00. 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 Pacific Legend Group (HKSE:08547), the current Piotroski F-Score is 5 as of Aug. 29, 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.

Pacific Legend Group Business Description

Address 2 Lee Wing Street, 6th Floor, Horizon Plaza, Ap Lei Chau, Hong Kong, HKG
Pacific Legend Group Ltd and its subsidiaries are engaged in three lines of business; Rental of home furniture and accessories; Sale of home furniture and accessories; and Project and hospitality services. It derives a majority of its revenue from the Project and hospitality services, segment. Geographically, the group has business operations in Hong Kong, UAE, and the PRC of which key revenue is derived from Hong Kong.