Oneness Biotech Co (LUX:ONEA) Piotroski F-Score: 2 (As of Jul. 17, 2026) — 50% Below Median

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LUX:ONEA Oneness Biotech Co Ltd LUX:ONEA
59 GF Score
Price $23.60
GF Value $35.65
! 4 Warning Signs
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What is Oneness Biotech Co Piotroski F-Score?

Oneness Biotech Co LUX:ONEA 59 Piotroski F-Score is 2 as of Jul. 17, 2026, which is 50% below its 10-year median of 4.00. GuruFocus rates LUX:ONEA with a GF Score™ of 59/100 and a GF Value™ of $35.65. The stock has 4 warning signs investors should review. Among 1,333 Biotechnology companies, Oneness Biotech Co ranks worse than 72.92% on this metric.

Warning Sign:

Piotroski F-Score of 2 is low, which usually implies poor business operation.

The zones of discrimination were as such:

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

Oneness Biotech Co has an F-score of 2. It is a bad or low score, which usually implies poor business operation.

The historical rank and industry rank for Oneness Biotech Co's Piotroski F-Score or its related term are showing as below:

LUX:ONEA' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 4   Max: 7
Current: 2

During the past 13 years, the highest Piotroski F-Score of Oneness Biotech Co was 7. The lowest was 1. And the median was 4.

Oneness Biotech Co  (LUX:ONEA) 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.


Oneness Biotech Co Piotroski F-Score Related Terms


Oneness Biotech Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Oneness Biotech Co'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.

Oneness Biotech Co Piotroski F-Score Chart

Oneness Biotech Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.00 5.00 2.00 6.00 2.00

Oneness Biotech Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only 6.00 5.00 3.00 2.00 2.00

LUX:ONEA vs VRTX, REGN, ALNY: Piotroski F-Score Comparison

For the Biotechnology subindustry, Oneness Biotech Co'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.


Oneness Biotech Co Piotroski F-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Oneness Biotech Co's Piotroski F-Score distribution charts can be found below:

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


LUX:ONEA
59GF Score
Oneness Biotech Co Ltd LUX:ONEA
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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 (Dec25) TTM:Last Year (Dec24) TTM:
Net Income was -4.922 + -28.498 + -0.109 + -1.114 = $-34.64 Mil.
Cash Flow from Operations was -1.252 + -13.553 + 0.472 + -1.014 = $-15.35 Mil.
Revenue was 0.765 + 0.9 + 1.121 + 1.378 = $4.16 Mil.
Gross Profit was 0.216 + 0.122 + 0.375 + 0.567 = $1.28 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was
(419.335 + 391.483 + 397.739 + 389.82 + 374.248) / 5 = $394.525 Mil.
Total Assets at the begining of this year (Dec24) was $419.34 Mil.
Long-Term Debt & Capital Lease Obligation was $10.45 Mil.
Total Current Assets was $196.42 Mil.
Total Current Liabilities was $16.63 Mil.
Net Income was -2.922 + -5.353 + -15.846 + -12.059 = $-36.18 Mil.

Revenue was 0.814 + 0.97 + 0.917 + 0.964 = $3.67 Mil.
Gross Profit was 0.509 + 0.54 + 0.647 + 0.268 = $1.96 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was
(491.615 + 475.623 + 455.789 + 448.784 + 419.335) / 5 = $458.2292 Mil.
Total Assets at the begining of last year (Dec23) was $491.62 Mil.
Long-Term Debt & Capital Lease Obligation was $11.21 Mil.
Total Current Assets was $223.89 Mil.
Total Current Liabilities was $5.62 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.

Oneness Biotech Co's current Net Income (TTM) was -34.64. ==> 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.

Oneness Biotech Co's current Cash Flow from Operations (TTM) was -15.35. ==> Negative ==> Score 0.

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 (Dec24)
=-34.643/419.335
=-0.08261414

ROA (Last Year)=Net Income/Total Assets (Dec23)
=-36.18/491.615
=-0.07359417

Oneness Biotech Co's return on assets of this year was -0.08261414. Oneness Biotech Co's return on assets of last year was -0.07359417. ==> 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.

Oneness Biotech Co's current Net Income (TTM) was -34.64. Oneness Biotech Co's current Cash Flow from Operations (TTM) was -15.35. ==> -15.35 > -34.64 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=10.454/394.525
=0.02649769

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=11.211/458.2292
=0.02446592

Oneness Biotech Co's gearing of this year was 0.02649769. Oneness Biotech Co's gearing of last year was 0.02446592. ==> Last year is lower than this year ==> Score 0.

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: Dec25)=Total Current Assets/Total Current Liabilities
=196.415/16.631
=11.81017377

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=223.893/5.615
=39.87408727

Oneness Biotech Co's current ratio of this year was 11.81017377. Oneness Biotech Co's current ratio of last year was 39.87408727. ==> 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.

Oneness Biotech Co's number of shares in issue this year was 95.922. Oneness Biotech Co's number of shares in issue last year was 95.722. ==> 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
=1.28/4.164
=0.30739673

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1.964/3.665
=0.53587995

Oneness Biotech Co's gross margin of this year was 0.30739673. Oneness Biotech Co's gross margin of last year was 0.53587995. ==> 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 (Dec24)
=4.164/419.335
=0.00993001

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=3.665/491.615
=0.00745502

Oneness Biotech Co's asset turnover of this year was 0.00993001. Oneness Biotech Co's asset turnover of last year was 0.00745502. ==> 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+0+0+1+0+0+0+0+1
=2

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

Oneness Biotech Co has an F-score of 2. It is a bad or low score, which usually implies poor business operation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 2 mean?
Oneness Biotech Co (LUX:ONEA) has a Piotroski F-Score of 2 as of Jul. 17, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Oneness Biotech Co and its competitors. This is 50% below median its historical median of 4.00. Over the past decade, Oneness Biotech Co's Piotroski F-Score has ranged from 1.00 to 7.00. According to the industry distribution chart, Oneness Biotech Co ranks #972 out of 1333 companies in the Biotechnology industry, placing it in the top 72.9%.
Is Oneness Biotech Co's Piotroski F-Score too high?
Oneness Biotech Co's current Piotroski F-Score of 2 is 50% below median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 7.00. The Biotechnology industry median Piotroski F-Score is 3.00. Oneness Biotech Co's value of 2 is 33.3% below this industry median. Based on the distribution chart, Oneness Biotech Co ranks #972 out of 1333 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Oneness Biotech Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Oneness Biotech Co's Piotroski F-Score compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Oneness Biotech Co ranks #972 out of 1333 companies for Piotroski F-Score. This places Oneness Biotech Co in the lower half of its industry. The industry median Piotroski F-Score is 3.00. Oneness Biotech Co's value of 2 is 33.3% below this benchmark. Historically, Oneness Biotech Co's own Piotroski F-Score has ranged from 1.00 to 7.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 3.00, Oneness Biotech Co 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 Biotechnology company?
The median Piotroski F-Score among Biotechnology companies is 3.00, based on 1,333 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. Oneness Biotech Co's current Piotroski F-Score of 2 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 Oneness Biotech Co and its competitors. For the Biotechnology industry, the median Piotroski F-Score is 3.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oneness Biotech Co's current Piotroski F-Score is 2, which is 50% below 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 Oneness Biotech Co stock overvalued right now?
Oneness Biotech Co (LUX:ONEA) has a current Piotroski F-Score of 2. The stock's GF Value™ is $35.65, compared to a current price of $23.60 — trading 33.8% below its estimated fair value. The current Piotroski F-Score is 2, which is 50% below median its 10-year median of 4.00 and 33.3% below the Biotechnology industry median of 3.00. Oneness Biotech Co's overall GF Score™ is 59/100 with 4 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 Oneness Biotech Co (LUX:ONEA), the current Piotroski F-Score is 2 as of Jul. 17, 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 Oneness Biotech Co (LUX:ONEA) Overvalued in 2026?

Based on GuruFocus' analysis, Oneness Biotech Co stock appears to be undervalued. The current stock price of $23.60 is trading 33.8% below its estimated GF Value™ of $35.65.

Key valuation signals for LUX:ONEA:

  • Piotroski F-Score: 2 (50% below median its 10-year median of 4.00)
  • GF Value™: $35.65 vs. price of $23.60 (33.8% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 33.3% below the Biotechnology median (#972 of 1333)

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


Oneness Biotech Co Business Description

Other Exchanges 4743:Taiwan
Address Zhongxiao West Road, No. 66, 35th Floor, Section 1, Zhongzheng District, Taipei, TWN, 100
Oneness Biotech Co Ltd is engaged in the research and development of new drugs, the sale of pharmaceutical products and health products, and other related businesses. It focuses on developing drugs for the treatment of chronic skin and immune diseases. The Group's product portfolio comprises FESPIXON cream, for the treatment of diabetic foot ulcers, and Bonvadis, a wound care medical device. It also has various other product candidates in its development pipeline, such as FB825, FB704A, SNS812, SNS851, and others. The Group operates in the following reportable segments: New drug research and development, which derives maximum revenue, and the Agricultural products cultivation and organic food segment.
59GF Score

Get the complete analysis for LUX:ONEA

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

$23.60
Price
$35.65
GF Value