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Dino PolskaLTS:0TCP 89 Piotroski F-Score is 4 as of Aug. 24, 2026, which is 33% below its 10-year median of 6.00. GuruFocus rates LTS:0TCP with a GF Score™ of 89/100 and a GF Value™ of zł144.35 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 299 Retail - Defensive companies, Dino Polska ranks worse than 73.58% 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
Dino Polska has an F-score of 4 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Dino Polska's Piotroski F-Score or its related term are showing as below:
LTS:0TCP'
s Piotroski F-Score Range Over the Past 10 Years
Min: 4 Med: 6 Max: 9
Current: 4
During the past 12 years, the highest Piotroski F-Score of Dino Polska was 9. The lowest was 4. And the median was 6.
Dino Polska (LTS:0TCP) 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.
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.
Dino Polska Piotroski F-Score Related Terms
Dino Polska Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Dino Polska'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.
For the Grocery Stores subindustry, Dino Polska'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.
Dino Polska Piotroski F-Score vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Dino Polska's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Dino Polska'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.
This Year (Jun26) TTM:
Last Year (Jun25) TTM:
Net Income was 481.868 + 367.723 + 315.978 + 400.078 = zł1,566 Mil. Cash Flow from Operations was 833.434 + 1090.105 + 94.684 + 675.008 = zł2,693 Mil. Revenue was 8761.234 + 8896.051 + 8439.401 + 9531.4 = zł35,628 Mil. Gross Profit was 2071.864 + 2033.131 + 2022.821 + 2227.706 = zł8,356 Mil.
Average Total Assets from the begining of this year (Jun25)
to the end of this year (Jun26) was
(13260.38 + 13578.414 + 15171.28 + 15318.566 + 15593.761) / 5 = zł14584.4802 Mil. Total Assets at the begining of this year (Jun25) was zł13,260 Mil. Long-Term Debt & Capital Lease Obligation was zł447 Mil. Total Current Assets was zł4,534 Mil. Total Current Liabilities was zł5,685 Mil.
Net Income was 438.212 + 423.646 + 311.245 + 397.524 = zł1,571 Mil.
Revenue was 7607.38 + 7752.158 + 7354.297 + 8622.573 = zł31,336 Mil. Gross Profit was 1797.756 + 1832.713 + 1787.298 + 2018.784 = zł7,437 Mil.
Average Total Assets from the begining of last year (Jun24)
to the end of last year (Jun25) was
(11026.285 + 11547.302 + 13055.794 + 12803.67 + 13260.38) / 5 = zł12338.6862 Mil. Total Assets at the begining of last year (Jun24) was zł11,026 Mil. Long-Term Debt & Capital Lease Obligation was zł498 Mil. Total Current Assets was zł3,923 Mil. Total Current Liabilities was zł4,868 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.
Dino Polska's current Net Income (TTM) was 1,566.
==> 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.
Dino Polska's return on assets of this year was 0.11806954. Dino Polska's return on assets of last year was 0.1424439.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Dino Polska's gearing of this year was 0.03068042. Dino Polska's gearing of last year was 0.04035559.
==> 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
Dino Polska's current ratio of this year was 0.79766294. Dino Polska's current ratio of last year was 0.80588169.
==> 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.
Dino Polska's number of shares in issue this year was 975.8. Dino Polska's number of shares in issue last year was 969.571.
==> 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.
Dino Polska's gross margin of this year was 0.23452065. Dino Polska's gross margin of last year was 0.23731345.
==> 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
Dino Polska's asset turnover of this year was 2.68680732. Dino Polska's asset turnover of last year was 2.84197334.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Dino Polska has an F-score of 4 indicating the company's financial situation is typical for a stable company.
Dino Polska (LTS:0TCP) has a Piotroski F-Score of 4 as of Aug. 24, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Dino Polska and its competitors. This is 33% below median its historical median of 6.00. Over the past decade, Dino Polska's Piotroski F-Score has ranged from 4.00 to 9.00. According to the industry distribution chart, Dino Polska ranks #220 out of 299 companies in the Retail - Defensive industry, placing it in the top 73.6%.
Is Dino Polska's Piotroski F-Score too high?
Dino Polska's current Piotroski F-Score of 4 is 33% 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 9.00. The Retail - Defensive industry median Piotroski F-Score is 6.00. Dino Polska's value of 4 is 33.3% below this industry median. Based on the distribution chart, Dino Polska ranks #220 out of 299 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Dino Polska has a GF Score™ of 89/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dino Polska's Piotroski F-Score compare to KR and SFM?
According to the Retail - Defensive industry distribution chart, Dino Polska ranks #220 out of 299 companies for Piotroski F-Score. This places Dino Polska in the lower half of its industry. The industry median Piotroski F-Score is 6.00. Dino Polska's value of 4 is 33.3% below this benchmark. Historically, Dino Polska'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 6.00 vs. the industry median of 6.00, Dino Polska has consistently been below 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 299 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. Dino Polska's current Piotroski F-Score of 4 is 33.3% below 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 Dino Polska 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. Dino Polska's current Piotroski F-Score is 4, which is 33% 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 Dino Polska stock overvalued right now?
Based on GuruFocus' analysis, Dino Polska (LTS:0TCP) is currently considered Significantly Undervalued. The stock's GF Value™ is zł144.35, compared to a current price of zł77.50 — trading 46.3% below its estimated fair value. The current Piotroski F-Score is 4, which is 33% below median its 10-year median of 6.00 and 33.3% below the Retail - Defensive industry median of 6.00. Dino Polska's overall GF Score™ is 89/100 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 Dino Polska (LTS:0TCP), the current Piotroski F-Score is 4 as of Aug. 24, 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 Dino Polska (LTS:0TCP) Overvalued in 2026?
Based on GuruFocus' analysis, Dino Polska stock appears to be undervalued.
The current stock price of zł77.50 is trading 46.3% below its estimated GF Value™ of zł144.35.
GuruFocus considers Dino Polska to be Significantly Undervalued.
Key valuation signals for LTS:0TCP:
Piotroski F-Score: 4 (33% below median its 10-year median of 6.00)
GF Value™: zł144.35 vs. price of zł77.50 (46.3% below fair value)
Industry Position: 33.3% below the Retail - Defensive median (#220 of 299)
No single metric tells the full story. See the LTS:0TCP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dino Polska SA operates a network of medium-sized grocery supermarkets located close to customers' places of residence. The Group's main business activity is the retail sale of multiple products, mainly food, beverages, and fresh groceries, including culinary meat products. Sales revenue is recognized at the point of transfer of goods to customers. The company conducts retail sales through non-specialized stores where food, beverages, and tobacco products predominate.
89GF Score
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