JB Eleven Co (NGO:3066) Piotroski F-Score: 3 (As of Jul. 11, 2026) — 40% Below Median


NGO:3066 JB Eleven Co Ltd NGO:3066
56 GF Score
Price 円620.00
GF Value 円667.20
Valuation Fairly Valued
! 5 Warning Signs
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What is JB Eleven Co Piotroski F-Score?

JB Eleven Co NGO:3066 +0.32% 56 Piotroski F-Score is 3 as of Jul. 11, 2026, which is 40% below its 10-year median of 5.00. GuruFocus rates NGO:3066 with a GF Score™ of 56/100 and a GF Value™ of 円667.20 (Fairly Valued). The stock has 5 warning signs investors should review. Among 354 Restaurants companies, JB Eleven Co ranks worse than 86.44% on this metric.

Warning Sign:

Piotroski F-Score of 3 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

JB Eleven Co has an F-score of 3. It is a bad or low score, which usually implies poor business operation.

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

NGO:3066' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 5   Max: 7
Current: 3

During the past 13 years, the highest Piotroski F-Score of JB Eleven Co was 7. The lowest was 2. And the median was 5.

JB Eleven Co  (NGO:3066) 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.


JB Eleven Co Piotroski F-Score Related Terms


JB Eleven Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for JB Eleven 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.

JB Eleven Co Piotroski F-Score Chart

JB Eleven Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 4.00 7.00 6.00 3.00

JB Eleven Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 6.00 0.00 3.00

NGO:3066 vs MCD, SBUX, YUM: Piotroski F-Score Comparison

For the Restaurants subindustry, JB Eleven 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.


JB Eleven Co Piotroski F-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, JB Eleven Co's Piotroski F-Score distribution charts can be found below:

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


NGO:3066
56GF Score
JB Eleven Co Ltd NGO:3066
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 (Mar26) TTM:Last Year (Mar25) TTM:
Net Income was 円-51 Mil.
Cash Flow from Operations was 円408 Mil.
Revenue was 円8,614 Mil.
Gross Profit was 円5,757 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was (5253.625 + 5374.515) / 2 = 円5314.07 Mil.
Total Assets at the begining of this year (Mar25) was 円5,254 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,480 Mil.
Total Current Assets was 円1,679 Mil.
Total Current Liabilities was 円1,489 Mil.
Net Income was 円58 Mil.

Revenue was 円7,969 Mil.
Gross Profit was 円5,371 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was (5273.382 + 5253.625) / 2 = 円5263.5035 Mil.
Total Assets at the begining of last year (Mar24) was 円5,273 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,436 Mil.
Total Current Assets was 円2,070 Mil.
Total Current Liabilities was 円1,377 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.

JB Eleven Co's current Net Income (TTM) was -51. ==> 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.

JB Eleven Co's current Cash Flow from Operations (TTM) was 408. ==> 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 (Mar25)
=-51.392/5253.625
=-0.0097822

ROA (Last Year)=Net Income/Total Assets (Mar24)
=57.687/5273.382
=0.01093928

JB Eleven Co's return on assets of this year was -0.0097822. JB Eleven Co's return on assets of last year was 0.01093928. ==> 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.

JB Eleven Co's current Net Income (TTM) was -51. JB Eleven Co's current Cash Flow from Operations (TTM) was 408. ==> 408 > -51 ==> 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: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=1479.957/5314.07
=0.27849784

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=1435.544/5263.5035
=0.27273545

JB Eleven Co's gearing of this year was 0.27849784. JB Eleven Co's gearing of last year was 0.27273545. ==> 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: Mar26)=Total Current Assets/Total Current Liabilities
=1679.476/1488.623
=1.12820775

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=2070.282/1376.898
=1.50358414

JB Eleven Co's current ratio of this year was 1.12820775. JB Eleven Co's current ratio of last year was 1.50358414. ==> 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.

JB Eleven Co's number of shares in issue this year was 9.389. JB Eleven Co's number of shares in issue last year was 8.831. ==> 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
=5756.83/8614.201
=0.6682953

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=5370.721/7969.224
=0.67393274

JB Eleven Co's gross margin of this year was 0.6682953. JB Eleven Co's gross margin of last year was 0.67393274. ==> 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 (Mar25)
=8614.201/5253.625
=1.63966804

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=7969.224/5273.382
=1.5112169

JB Eleven Co's asset turnover of this year was 1.63966804. JB Eleven Co's asset turnover of last year was 1.5112169. ==> 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+0+1+0+0+0+0+1
=3

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

JB Eleven Co has an F-score of 3. 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 3 mean?
JB Eleven Co (NGO:3066) has a Piotroski F-Score of 3 as of Jul. 11, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on JB Eleven Co and its competitors. This is 40% below median its historical median of 5.00. Over the past decade, JB Eleven Co's Piotroski F-Score has ranged from 2.00 to 7.00. According to the industry distribution chart, JB Eleven Co ranks #306 out of 354 companies in the Restaurants industry, placing it in the top 86.4%.
Is JB Eleven Co's Piotroski F-Score too high?
JB Eleven Co's current Piotroski F-Score of 3 is 40% below median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 7.00. The Restaurants industry median Piotroski F-Score is 5.00. JB Eleven Co's value of 3 is 40% below this industry median. Based on the distribution chart, JB Eleven Co ranks #306 out of 354 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, JB Eleven Co has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JB Eleven Co's Piotroski F-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, JB Eleven Co ranks #306 out of 354 companies for Piotroski F-Score. This places JB Eleven Co in the lower half of its industry. The industry median Piotroski F-Score is 5.00. JB Eleven Co's value of 3 is 40% below this benchmark. Historically, JB Eleven Co's own Piotroski F-Score has ranged from 2.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, JB Eleven 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 Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 354 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. JB Eleven Co's current Piotroski F-Score of 3 is 40% 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 JB Eleven Co and its competitors. For the Restaurants 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. JB Eleven Co's current Piotroski F-Score is 3, which is 40% below median its own 10-year median of 5.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JB Eleven Co stock overvalued right now?
Based on GuruFocus' analysis, JB Eleven Co (NGO:3066) is currently considered Fairly Valued. The stock's GF Value™ is 円667.20, compared to a current price of 円620.00 — trading 7.1% below its estimated fair value. The current Piotroski F-Score is 3, which is 40% below median its 10-year median of 5.00 and 40% below the Restaurants industry median of 5.00. JB Eleven Co's overall GF Score™ is 56/100 with 5 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 JB Eleven Co (NGO:3066), the current Piotroski F-Score is 3 as of Jul. 11, 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 JB Eleven Co (NGO:3066) Overvalued in 2026?

Based on GuruFocus' analysis, JB Eleven Co stock appears to be undervalued. The current stock price of 円620.00 is trading 7.1% below its estimated GF Value™ of 円667.20. GuruFocus considers JB Eleven Co to be Fairly Valued.

Key valuation signals for NGO:3066:

  • Piotroski F-Score: 3 (40% below median its 10-year median of 5.00)
  • GF Value™: 円667.20 vs. price of 円620.00 (7.1% below fair value)
  • GF Score™: 56/100 with 5 warning signs
  • Industry Position: 40% below the Restaurants median (#306 of 354)

No single metric tells the full story. See the NGO:3066 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JB Eleven Co Business Description

Address 2217 Midori-ku, Nagoya, JPN, 458-0922
JB Eleven Co Ltd is engaged in the operation of restaurants, consulting of eating and drinking management. It sale perishable goods, processed foods, frozen food products. It also engaged in recruitment of franchise stores, franchise chain stores, and affiliated stores guidance.
56GF Score

Get the complete analysis for NGO:3066

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

円620.00
Price
円667.20
GF Value