Balai Ni Fruitas (PHS:BALAI) Piotroski F-Score: 6 (As of Jun. 24, 2026) — Near Median


PHS:BALAI Balai Ni Fruitas Inc PHS:BALAI
64 GF Score
Price ₱0.31
GF Value ₱0.49
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Balai Ni Fruitas Piotroski F-Score?

Balai Ni Fruitas PHS:BALAI 64 Piotroski F-Score is 6 as of Jun. 24, 2026, which is at its 10-year median of 6.00. GuruFocus rates PHS:BALAI with a GF Score™ of 64/100 and a GF Value™ of ₱0.49 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 112 Beverages - Non-Alcoholic companies, Balai Ni Fruitas ranks better than 67.86% 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

Balai Ni Fruitas has an F-score of 6 indicating the company's financial situation is typical for a stable company.

The historical rank and industry rank for Balai Ni Fruitas's Piotroski F-Score or its related term are showing as below:

PHS:BALAI' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 6   Max: 8
Current: 6

During the past 9 years, the highest Piotroski F-Score of Balai Ni Fruitas was 8. The lowest was 5. And the median was 6.

Balai Ni Fruitas  (PHS:BALAI) 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.


Balai Ni Fruitas Piotroski F-Score Related Terms


Balai Ni Fruitas Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Balai Ni Fruitas'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.

Balai Ni Fruitas Piotroski F-Score Chart

Balai Ni Fruitas Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only N/A 7.00 5.00 8.00 5.00

Balai Ni Fruitas Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 6.00 5.00 5.00 6.00

PHS:BALAI vs KO, PEP, MNST: Piotroski F-Score Comparison

For the Beverages - Non-Alcoholic subindustry, Balai Ni Fruitas'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.


Balai Ni Fruitas Piotroski F-Score vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Balai Ni Fruitas's Piotroski F-Score distribution charts can be found below:

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


PHS:BALAI
64GF Score
Balai Ni Fruitas Inc PHS:BALAI
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 21.026 + 17.447 + 17.996 + 15.191 = ₱71.7 Mil.
Cash Flow from Operations was 32.887 + 40.035 + 16.553 + 12.068 = ₱101.5 Mil.
Revenue was 198.162 + 183.738 + 224.6 + 169.013 = ₱775.5 Mil.
Gross Profit was 97.641 + 87.429 + 117.258 + 84.518 = ₱386.8 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(595.536 + 656.245 + 658.173 + 702.273 + 688.12) / 5 = ₱660.0694 Mil.
Total Assets at the begining of this year (Mar25) was ₱595.5 Mil.
Long-Term Debt & Capital Lease Obligation was ₱12.3 Mil.
Total Current Assets was ₱442.6 Mil.
Total Current Liabilities was ₱73.3 Mil.
Net Income was 19.082 + 19.645 + 15.92 + 14.855 = ₱69.5 Mil.

Revenue was 170.363 + 171.764 + 181.148 + 159.909 = ₱683.2 Mil.
Gross Profit was 82.662 + 86.885 + 101.755 + 81.266 = ₱352.6 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(588.556 + 598.211 + 602.107 + 609.749 + 595.536) / 5 = ₱598.8318 Mil.
Total Assets at the begining of last year (Mar24) was ₱588.6 Mil.
Long-Term Debt & Capital Lease Obligation was ₱5.7 Mil.
Total Current Assets was ₱392.5 Mil.
Total Current Liabilities was ₱52.3 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.

Balai Ni Fruitas's current Net Income (TTM) was 71.7. ==> 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.

Balai Ni Fruitas's current Cash Flow from Operations (TTM) was 101.5. ==> 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)
=71.66/595.536
=0.12032858

ROA (Last Year)=Net Income/Total Assets (Mar24)
=69.502/588.556
=0.11808902

Balai Ni Fruitas's return on assets of this year was 0.12032858. Balai Ni Fruitas's return on assets of last year was 0.11808902. ==> 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.

Balai Ni Fruitas's current Net Income (TTM) was 71.7. Balai Ni Fruitas's current Cash Flow from Operations (TTM) was 101.5. ==> 101.5 > 71.7 ==> 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
=12.341/660.0694
=0.01869652

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=5.687/598.8318
=0.00949682

Balai Ni Fruitas's gearing of this year was 0.01869652. Balai Ni Fruitas's gearing of last year was 0.00949682. ==> 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
=442.607/73.254
=6.04208644

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=392.549/52.336
=7.50055411

Balai Ni Fruitas's current ratio of this year was 6.04208644. Balai Ni Fruitas's current ratio of last year was 7.50055411. ==> 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.

Balai Ni Fruitas's number of shares in issue this year was 1495.005. Balai Ni Fruitas's number of shares in issue last year was 1495.005. ==> 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
=386.846/775.513
=0.49882594

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=352.568/683.184
=0.51606595

Balai Ni Fruitas's gross margin of this year was 0.49882594. Balai Ni Fruitas's gross margin of last year was 0.51606595. ==> 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)
=775.513/595.536
=1.30221011

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=683.184/588.556
=1.16077994

Balai Ni Fruitas's asset turnover of this year was 1.30221011. Balai Ni Fruitas's asset turnover of last year was 1.16077994. ==> 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
=1+1+1+1+0+0+1+0+1
=6

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

Balai Ni Fruitas has an F-score of 6 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 6 mean?
Balai Ni Fruitas (PHS:BALAI) has a Piotroski F-Score of 6 as of Jun. 24, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Balai Ni Fruitas and its competitors. This is near median its historical median of 6.00. Over the past decade, Balai Ni Fruitas' Piotroski F-Score has ranged from 5.00 to 8.00. According to the industry distribution chart, Balai Ni Fruitas ranks #36 out of 112 companies in the Beverages - Non-Alcoholic industry, placing it in the top 32.1%.
Is Balai Ni Fruitas' Piotroski F-Score too high?
Balai Ni Fruitas' current Piotroski F-Score of 6 is near median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 5.00 to a high of 8.00. The Beverages - Non-Alcoholic industry median Piotroski F-Score is 5.50. Balai Ni Fruitas' value of 6 is 9.1% above this industry median. Based on the distribution chart, Balai Ni Fruitas ranks #36 out of 112 companies in the Beverages - Non-Alcoholic industry, which is above the industry midpoint. Overall, Balai Ni Fruitas has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Balai Ni Fruitas' Piotroski F-Score compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Balai Ni Fruitas ranks #36 out of 112 companies for Piotroski F-Score. This puts Balai Ni Fruitas in the upper half of its industry. The industry median Piotroski F-Score is 5.50. Balai Ni Fruitas' value of 6 is 9.1% above this benchmark. Historically, Balai Ni Fruitas' own Piotroski F-Score has ranged from 5.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.50, Balai Ni Fruitas 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 Beverages - Non-Alcoholic company?
The median Piotroski F-Score among Beverages - Non-Alcoholic companies is 5.50, based on 112 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. Balai Ni Fruitas's current Piotroski F-Score of 6 is 9.1% 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 Balai Ni Fruitas and its competitors. For the Beverages - Non-Alcoholic industry, the median Piotroski F-Score is 5.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Balai Ni Fruitas's current Piotroski F-Score is 6, which is near 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 Balai Ni Fruitas stock overvalued right now?
Based on GuruFocus' analysis, Balai Ni Fruitas (PHS:BALAI) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱0.49, compared to a current price of ₱0.31 — trading 36.7% below its estimated fair value. The current Piotroski F-Score is 6, which is near median its 10-year median of 6.00 and 9.1% above the Beverages - Non-Alcoholic industry median of 5.50. Balai Ni Fruitas' overall GF Score™ is 64/100 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 Balai Ni Fruitas (PHS:BALAI), the current Piotroski F-Score is 6 as of Jun. 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 Balai Ni Fruitas (PHS:BALAI) Overvalued in 2026?

Based on GuruFocus' analysis, Balai Ni Fruitas stock appears to be undervalued. The current stock price of ₱0.31 is trading 36.7% below its estimated GF Value™ of ₱0.49. GuruFocus considers Balai Ni Fruitas to be Significantly Undervalued.

Key valuation signals for PHS:BALAI:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: ₱0.49 vs. price of ₱0.31 (36.7% below fair value)
  • GF Score™: 64/100 with 2 warning signs
  • Industry Position: 9.1% above the Beverages - Non-Alcoholic median (#36 of 112)

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


Balai Ni Fruitas Business Description

Address 68 Data Street, Barangay Don Manuel, Quezon City, PHL, 1113
Balai Ni Fruitas Inc is mainly engaged in the business of processing, manufacturing, packaging, servicing, repacking, marketing, buying, selling, trading, or otherwise dealing in, wet and dry goods such as fresh fruit drinks, baked goods and other related products, and conduct, maintain, and carry on the general business of bakery, restaurant, cafeteria, kiosk, supermarket, and any articles of food products; and to engage in such other activities. The company has single operating segment.
64GF Score

Get the complete analysis for PHS:BALAI

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

₱0.31
Price
₱0.49
GF Value