PUCKU (Goal Acquisitions) Piotroski F-Score: 4 (As of Jul. 11, 2026) — 33% Above Median


What is Goal Acquisitions Piotroski F-Score?

Goal Acquisitions PUCKU Piotroski F-Score is 4 as of Jul. 11, 2026, which is 33% above its 10-year median of 3.00. The stock has 4 warning signs investors should review.

The zones of discrimination were as such:

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

Goal Acquisitions 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 Goal Acquisitions's Piotroski F-Score or its related term are showing as below:

PUCKU' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 3   Max: 4
Current: 4

During the past 4 years, the highest Piotroski F-Score of Goal Acquisitions was 4. The lowest was 2. And the median was 3.

Goal Acquisitions  (OTCPK:PUCKU) 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.


Goal Acquisitions Piotroski F-Score Related Terms


Goal Acquisitions Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Goal Acquisitions'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.

Goal Acquisitions Piotroski F-Score Chart

Goal Acquisitions Annual Data
Trend Dec20 Dec21 Dec22 Dec23
Piotroski F-Score
0.00 N/A 3.00 3.00

Goal Acquisitions Quarterly Data
Nov20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24
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 3.00 3.00 4.00 4.00 4.00

PUCKU vs SPKL, NOEM, CFSU: Piotroski F-Score Comparison

For the Shell Companies subindustry, Goal Acquisitions'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.


Goal Acquisitions Piotroski F-Score vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, Goal Acquisitions's Piotroski F-Score distribution charts can be found below:

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


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 (Sep24) TTM:Last Year (Sep23) TTM:
Net Income was -0.573 + -0.593 + -0.734 + -0.594 = $-2.49 Mil.
Cash Flow from Operations was -0.334 + -0.265 + -0.351 + -0.466 = $-1.42 Mil.
Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Average Total Assets from the begining of this year (Sep23)
to the end of this year (Sep24) was
(9.606 + 3.332 + 4.013 + 4.023 + 3.635) / 5 = $4.9218 Mil.
Total Assets at the begining of this year (Sep23) was $9.61 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Total Current Assets was $1.75 Mil.
Total Current Liabilities was $15.32 Mil.
Net Income was -1.16 + -0.39 + -0.191 + 0.018 = $-1.72 Mil.

Revenue was 0 + 0 + 0 + 0 = $0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = $0.00 Mil.
Average Total Assets from the begining of last year (Sep22)
to the end of last year (Sep23) was
(260.252 + 262.289 + 98.443 + 100.115 + 9.606) / 5 = $146.141 Mil.
Total Assets at the begining of last year (Sep22) was $260.25 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Total Current Assets was $0.64 Mil.
Total Current Liabilities was $12.10 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.

Goal Acquisitions's current Net Income (TTM) was -2.49. ==> 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.

Goal Acquisitions's current Cash Flow from Operations (TTM) was -1.42. ==> 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 (Sep23)
=-2.494/9.606
=-0.2596294

ROA (Last Year)=Net Income/Total Assets (Sep22)
=-1.723/260.252
=-0.00662051

Goal Acquisitions's return on assets of this year was -0.2596294. Goal Acquisitions's return on assets of last year was -0.00662051. ==> 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.

Goal Acquisitions's current Net Income (TTM) was -2.49. Goal Acquisitions's current Cash Flow from Operations (TTM) was -1.42. ==> -1.42 > -2.49 ==> 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: Sep24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep23 to Sep24
=0/4.9218
=0

Gearing (Last Year: Sep23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep22 to Sep23
=0/146.141
=0

Goal Acquisitions's gearing of this year was 0. Goal Acquisitions's gearing of last year was 0. ==> 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: Sep24)=Total Current Assets/Total Current Liabilities
=1.745/15.319
=0.11391083

Current Ratio (Last Year: Sep23)=Total Current Assets/Total Current Liabilities
=0.639/12.095
=0.05283175

Goal Acquisitions's current ratio of this year was 0.11391083. Goal Acquisitions's current ratio of last year was 0.05283175. ==> This year's current ratio is higher. ==> Score 1.

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.

Goal Acquisitions's number of shares in issue this year was 0. Goal Acquisitions's number of shares in issue last year was 0. ==> 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
=0/0
=

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=0/0
=

Goal Acquisitions's gross margin of this year was . Goal Acquisitions's gross margin of last year was . ==> 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 (Sep23)
=0/9.606
=0

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Sep22)
=0/260.252
=0

Goal Acquisitions's asset turnover of this year was 0. Goal Acquisitions's asset turnover of last year was 0. ==> Last year's asset turnover is higher ==> Score 0.

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+1+1+1+0+0
=4

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

Goal Acquisitions has an F-score of 4 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 4 mean?
Goal Acquisitions (PUCKU) has a Piotroski F-Score of 4 as of Jul. 11, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Goal Acquisitions and its competitors. This is 33% above median its historical median of 3.00. Over the past decade, Goal Acquisitions' Piotroski F-Score has ranged from 2.00 to 4.00.
Is Goal Acquisitions' Piotroski F-Score too high?
Goal Acquisitions' current Piotroski F-Score of 4 is 33% 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 4.00. The Diversified Financial Services industry median Piotroski F-Score is 3.00. Goal Acquisitions' value of 4 is 33.3% above this industry median.
How does Goal Acquisitions' Piotroski F-Score compare to SPKL and NOEM?
Goal Acquisitions' Piotroski F-Score of 4 can be compared against companies in the Diversified Financial Services industry. The industry median Piotroski F-Score is 3.00. Goal Acquisitions' value of 4 is 33.3% above this benchmark. Historically, Goal Acquisitions' own Piotroski F-Score has ranged from 2.00 to 4.00 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 3.00, Goal Acquisitions 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 Diversified Financial Services company?
The median Piotroski F-Score among Diversified Financial Services companies is 3.00, based on 321 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. Goal Acquisitions's current Piotroski F-Score of 4 is 33.3% 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 Goal Acquisitions and its competitors. For the Diversified Financial Services 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. Goal Acquisitions's current Piotroski F-Score is 4, which is 33% 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 Goal Acquisitions stock overvalued right now?
Goal Acquisitions (PUCKU) has a current Piotroski F-Score of 4. The current Piotroski F-Score is 4, which is 33% above median its 10-year median of 3.00 and 33.3% above the Diversified Financial Services industry median of 3.00. 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 Goal Acquisitions (PUCKU), the current Piotroski F-Score is 4 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.

Goal Acquisitions Business Description

Address 12600 Hill Country Bloulevard Building R, Suite 275, Bee Cave, TX, USA, 78738
Goal Acquisitions Corp is a blank check company.