NPRFF (Nepra Foods) Piotroski F-Score: 5 (As of Jun. 26, 2026) — 67% Above Median


NPRFF Nepra Foods Inc NPRFF
21 GF Score
Price $0.16
GF Value $0.07
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Nepra Foods Piotroski F-Score?

Nepra Foods NPRFF -11.45% 21 Piotroski F-Score is 5 as of Jun. 26, 2026, which is 67% above its 10-year median of 3.00. GuruFocus rates NPRFF with a GF Score™ of 21/100 and a GF Value™ of $0.07 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,911 Consumer Packaged Goods companies, Nepra Foods ranks better than 52.07% 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

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

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

During the past 5 years, the highest Piotroski F-Score of Nepra Foods was 5. The lowest was 2. And the median was 3.

Nepra Foods  (OTCPK:NPRFF) 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.


Nepra Foods Piotroski F-Score Related Terms


Nepra Foods Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Nepra Foods'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.

Nepra Foods Piotroski F-Score Chart

Nepra Foods Annual Data
Trend Dec20 Dec21 Dec22 Mar24 Mar25
Piotroski F-Score
N/A N/A 4.00 2.00 5.00

Nepra Foods Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 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 3.00 5.00 5.00 4.00 5.00

NPRFF vs KHC, GIS: Piotroski F-Score Comparison

For the Packaged Foods subindustry, Nepra Foods'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.


Nepra Foods Piotroski F-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Nepra Foods's Piotroski F-Score distribution charts can be found below:

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


NPRFF
21GF Score
Nepra Foods Inc NPRFF
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 -0.694 + -0.249 + -0.566 + 0.062 = $-1.45 Mil.
Cash Flow from Operations was -0.146 + -0.08 + -0.053 + 0.175 = $-0.10 Mil.
Revenue was 1.596 + 1.329 + 1.391 + 1.618 = $5.93 Mil.
Gross Profit was 0.284 + 0.408 + 0.478 + 0.462 = $1.63 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was
(3.154 + 2.926 + 2.734 + 2.911 + 2.447) / 5 = $2.8344 Mil.
Total Assets at the begining of this year (Dec24) was $3.15 Mil.
Long-Term Debt & Capital Lease Obligation was $1.42 Mil.
Total Current Assets was $1.25 Mil.
Total Current Liabilities was $3.82 Mil.
Net Income was -1.106 + -0.628 + 0.06 + -0.392 = $-2.07 Mil.

Revenue was 0.558 + 0.952 + 0.891 + 1.018 = $3.42 Mil.
Gross Profit was 0.021 + 0.169 + 0.208 + 0.279 = $0.68 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was
(3.432 + 3.327 + 3.311 + 3.034 + 3.154) / 5 = $3.2516 Mil.
Total Assets at the begining of last year (Dec23) was $3.43 Mil.
Long-Term Debt & Capital Lease Obligation was $2.29 Mil.
Total Current Assets was $1.55 Mil.
Total Current Liabilities was $3.01 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.

Nepra Foods's current Net Income (TTM) was -1.45. ==> 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.

Nepra Foods's current Cash Flow from Operations (TTM) was -0.10. ==> 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)
=-1.447/3.154
=-0.4587825

ROA (Last Year)=Net Income/Total Assets (Dec23)
=-2.066/3.432
=-0.60198135

Nepra Foods's return on assets of this year was -0.4587825. Nepra Foods's return on assets of last year was -0.60198135. ==> 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.

Nepra Foods's current Net Income (TTM) was -1.45. Nepra Foods's current Cash Flow from Operations (TTM) was -0.10. ==> -0.10 > -1.45 ==> 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
=1.418/2.8344
=0.50028225

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=2.289/3.2516
=0.70396113

Nepra Foods's gearing of this year was 0.50028225. Nepra Foods's gearing of last year was 0.70396113. ==> 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: Dec25)=Total Current Assets/Total Current Liabilities
=1.245/3.818
=0.32608696

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=1.55/3.014
=0.51426676

Nepra Foods's current ratio of this year was 0.32608696. Nepra Foods's current ratio of last year was 0.51426676. ==> 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.

Nepra Foods's number of shares in issue this year was 113.462. Nepra Foods's number of shares in issue last year was 101.112. ==> 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
=1.632/5.934
=0.27502528

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=0.677/3.419
=0.19801111

Nepra Foods's gross margin of this year was 0.27502528. Nepra Foods's gross margin of last year was 0.19801111. ==> 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 (Dec24)
=5.934/3.154
=1.88142042

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=3.419/3.432
=0.99621212

Nepra Foods's asset turnover of this year was 1.88142042. Nepra Foods's asset turnover of last year was 0.99621212. ==> 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+1+1+1+0+0+1+1
=5

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

Nepra Foods 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?
Nepra Foods (NPRFF) has a Piotroski F-Score of 5 as of Jun. 26, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Nepra Foods and its competitors. This is 67% above median its historical median of 3.00. Over the past decade, Nepra Foods' Piotroski F-Score has ranged from 2.00 to 5.00. According to the industry distribution chart, Nepra Foods ranks #916 out of 1911 companies in the Consumer Packaged Goods industry, placing it in the top 47.9%.
Is Nepra Foods' Piotroski F-Score too high?
Nepra Foods' current Piotroski F-Score of 5 is 67% above median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 5.00. The Consumer Packaged Goods industry median Piotroski F-Score is 5.00. Nepra Foods' value of 5 is 0% at this industry median. Based on the distribution chart, Nepra Foods ranks #916 out of 1911 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Nepra Foods has a GF Score™ of 21/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nepra Foods' Piotroski F-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Nepra Foods ranks #916 out of 1911 companies for Piotroski F-Score. This puts Nepra Foods in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Nepra Foods' value of 5 is 0% at this benchmark. Historically, Nepra Foods' own Piotroski F-Score has ranged from 2.00 to 5.00 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 5.00, Nepra Foods 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 Consumer Packaged Goods company?
The median Piotroski F-Score among Consumer Packaged Goods companies is 5.00, based on 1,911 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. Nepra Foods'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 Nepra Foods and its competitors. For the Consumer Packaged Goods 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. Nepra Foods's current Piotroski F-Score is 5, which is 67% above median its own 10-year median of 3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nepra Foods stock overvalued right now?
Based on GuruFocus' analysis, Nepra Foods (NPRFF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.07, compared to a current price of $0.16 — trading 135.3% above its estimated fair value. The current Piotroski F-Score is 5, which is 67% above median its 10-year median of 3.00 and 0% at the Consumer Packaged Goods industry median of 5.00. Nepra Foods' overall GF Score™ is 21/100 with 6 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 Nepra Foods (NPRFF), the current Piotroski F-Score is 5 as of Jun. 26, 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 Nepra Foods (NPRFF) Overvalued in 2026?

Based on GuruFocus' analysis, Nepra Foods stock appears to be overvalued. The current stock price of $0.16 is trading 135.3% above its estimated GF Value™ of $0.07. GuruFocus considers Nepra Foods to be Significantly Overvalued.

Key valuation signals for NPRFF:

  • Piotroski F-Score: 5 (67% above median its 10-year median of 3.00)
  • GF Value™: $0.07 vs. price of $0.16 (135.3% above fair value)
  • GF Score™: 21/100 with 6 warning signs
  • Industry Position: 0% at the Consumer Packaged Goods median (#916 of 1911)

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


Nepra Foods Business Description

Other Exchanges 2P6:GermanyNPRA:Canada
Address 7025 S. Revere Parkway, Suite 100, Centennial, CO, USA, 80112
Nepra Foods Inc operates a vertically integrated healthy plant-based food and ingredient company. Its products are offered to commercial food manufacturers and directly to consumers under the company's consumer packaged goods (CPG) brands. The company's products include several products ranging from plant-based meat and dairy alternatives to snacks and baked goods, supported by a lineup of specialty ingredients.
21GF Score

Get the complete analysis for NPRFF

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

$0.16
Price
$0.07
GF Value