Life (LIFCF) Piotroski F-Score: 7 (As of Jul. 03, 2026) — Near Median


LIFCF Life Corp LIFCF
87 GF Score
Price $11.02
GF Value $9.66
! 2 Warning Signs
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What is Life Piotroski F-Score?

Life LIFCF 87 Piotroski F-Score is 7 as of Jul. 03, 2026, which is at its 10-year median of 7.00. GuruFocus rates LIFCF with a GF Score™ of 87/100 and a GF Value™ of $9.66. The stock has 2 warning signs investors should review. Among 296 Retail - Defensive companies, Life ranks better than 88.18% 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

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

LIFCF' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 7   Max: 9
Current: 7

During the past 13 years, the highest Piotroski F-Score of Life was 9. The lowest was 4. And the median was 7.

Life  (OTCPK:LIFCF) 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.


Life Piotroski F-Score Related Terms


Life Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Life'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.

Life Piotroski F-Score Chart

Life Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.00 5.00 7.00 7.00 7.00

Life Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 7.00 0.00 0.00 0.00 7.00

LIFCF vs KR: Piotroski F-Score Comparison

For the Grocery Stores subindustry, Life'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.


Life Piotroski F-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Life's Piotroski F-Score distribution charts can be found below:

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


LIFCF
87GF Score
Life Corp LIFCF
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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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 (Feb26) TTM:Last Year (Feb25) TTM:
Net Income was $121 Mil.
Cash Flow from Operations was $480 Mil.
Revenue was $5,682 Mil.
Gross Profit was $1,929 Mil.
Average Total Assets from the begining of this year (Feb25)
to the end of this year (Feb26) was (2019.026 + 2161.461) / 2 = $2090.2435 Mil.
Total Assets at the begining of this year (Feb25) was $2,019 Mil.
Long-Term Debt & Capital Lease Obligation was $132 Mil.
Total Current Assets was $784 Mil.
Total Current Liabilities was $931 Mil.
Net Income was $118 Mil.

Revenue was $5,611 Mil.
Gross Profit was $1,890 Mil.
Average Total Assets from the begining of last year (Feb24)
to the end of last year (Feb25) was (1919.233 + 2019.026) / 2 = $1969.1295 Mil.
Total Assets at the begining of last year (Feb24) was $1,919 Mil.
Long-Term Debt & Capital Lease Obligation was $183 Mil.
Total Current Assets was $636 Mil.
Total Current Liabilities was $857 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.

Life's current Net Income (TTM) was 121. ==> 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.

Life's current Cash Flow from Operations (TTM) was 480. ==> 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 (Feb25)
=121.353/2019.026
=0.06010472

ROA (Last Year)=Net Income/Total Assets (Feb24)
=118.413/1919.233
=0.06169808

Life's return on assets of this year was 0.06010472. Life's return on assets of last year was 0.06169808. ==> Last year is higher ==> Score 0.

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.

Life's current Net Income (TTM) was 121. Life's current Cash Flow from Operations (TTM) was 480. ==> 480 > 121 ==> 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: Feb26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Feb25 to Feb26
=132.004/2090.2435
=0.06315245

Gearing (Last Year: Feb25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Feb24 to Feb25
=183.293/1969.1295
=0.09308326

Life's gearing of this year was 0.06315245. Life's gearing of last year was 0.09308326. ==> 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: Feb26)=Total Current Assets/Total Current Liabilities
=783.551/930.738
=0.8418599

Current Ratio (Last Year: Feb25)=Total Current Assets/Total Current Liabilities
=635.66/857.199
=0.74155476

Life's current ratio of this year was 0.8418599. Life's current ratio of last year was 0.74155476. ==> 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.

Life's number of shares in issue this year was 86.518. Life's number of shares in issue last year was 91.991. ==> 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
=1929.245/5682.243
=0.33952173

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1890.202/5611.177
=0.33686373

Life's gross margin of this year was 0.33952173. Life's gross margin of last year was 0.33686373. ==> 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 (Feb25)
=5682.243/2019.026
=2.8143486

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Feb24)
=5611.177/1919.233
=2.92365596

Life's asset turnover of this year was 2.8143486. Life's asset turnover of last year was 2.92365596. ==> 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

Life has an F-score of 7. 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 7 mean?
Life (LIFCF) has a Piotroski F-Score of 7 as of Jul. 03, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Life and its competitors. This is near median its historical median of 7.00. Over the past decade, Life's Piotroski F-Score has ranged from 4.00 to 9.00. According to the industry distribution chart, Life ranks #35 out of 296 companies in the Retail - Defensive industry, placing it in the top 11.8%.
Is Life's Piotroski F-Score too high?
Life's current Piotroski F-Score of 7 is near median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 9.00. The Retail - Defensive industry median Piotroski F-Score is 6.00. Life's value of 7 is 16.7% above this industry median. Based on the distribution chart, Life ranks #35 out of 296 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Life has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Life's Piotroski F-Score compare to KR?
According to the Retail - Defensive industry distribution chart, Life ranks #35 out of 296 companies for Piotroski F-Score. This places Life in the top 12% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 6.00. Life's value of 7 is 16.7% above this benchmark. Historically, Life's own Piotroski F-Score has ranged from 4.00 to 9.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 6.00, Life 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 Retail - Defensive company?
The median Piotroski F-Score among Retail - Defensive companies is 6.00, based on 296 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. Life's current Piotroski F-Score of 7 is 16.7% 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 Life and its competitors. For the Retail - Defensive industry, the median Piotroski F-Score is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life's current Piotroski F-Score is 7, which is near median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life stock overvalued right now?
Life (LIFCF) has a current Piotroski F-Score of 7. The stock's GF Value™ is $9.66, compared to a current price of $11.02 — trading 14% above its estimated fair value. The current Piotroski F-Score is 7, which is near median its 10-year median of 7.00 and 16.7% above the Retail - Defensive industry median of 6.00. Life's overall GF Score™ is 87/100 with 2 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 Life (LIFCF), the current Piotroski F-Score is 7 as of Jul. 03, 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 Life (LIFCF) Overvalued in 2026?

Based on GuruFocus' analysis, Life stock appears to be overvalued. The current stock price of $11.02 is trading 14% above its estimated GF Value™ of $9.66.

Key valuation signals for LIFCF:

  • Piotroski F-Score: 7 (near median its 10-year median of 7.00)
  • GF Value™: $9.66 vs. price of $11.02 (14% above fair value)
  • GF Score™: 87/100 with 2 warning signs
  • Industry Position: 16.7% above the Retail - Defensive median (#35 of 296)

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


Life Business Description

Other Exchanges 8194:Japan
Address 2-2-22 Nishimiyahara, Yodogawa-ku, Osaka, JPN, 110-0016
Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.
87GF Score

Get the complete analysis for LIFCF

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

$11.02
Price
$9.66
GF Value