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La Kaffa International CoROCO:2732 -0.61%65 Piotroski F-Score is 7 as of Jul. 20, 2026, which is 40% above its 10-year median of 5.00. GuruFocus rates ROCO:2732 with a GF Score™ of 65/100 and a GF Value™ of NT$112.29 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 113 Beverages - Non-Alcoholic companies, La Kaffa International Co ranks better than 85.84% on this metric.
Good Sign:
Piotroski F-Score is 7, indicates a very healthy situation.
The zones of discrimination were as such:
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
La Kaffa International Co has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.
The historical rank and industry rank for La Kaffa International Co's Piotroski F-Score or its related term are showing as below:
ROCO:2732'
s Piotroski F-Score Range Over the Past 10 Years
Min: 4 Med: 5 Max: 8
Current: 7
During the past 13 years, the highest Piotroski F-Score of La Kaffa International Co was 8. The lowest was 4. And the median was 5.
La Kaffa International Co (ROCO:2732) 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.
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.
La Kaffa International Co Piotroski F-Score Related Terms
La Kaffa International Co Piotroski F-Score Historical Data
* 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.
ROCO:2732 vs KO, PEP, MNST: Piotroski F-Score Comparison
For the Beverages - Non-Alcoholic subindustry, La Kaffa International 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.
La Kaffa International Co Piotroski F-Score vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, La Kaffa International Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where La Kaffa International Co's Piotroski F-Score falls into.
* 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 11.941 + -26.564 + 27.405 + 37.457 = NT$50 Mil. Cash Flow from Operations was 61.109 + 118.788 + 162.905 + 234.129 = NT$577 Mil. Revenue was 933.426 + 1031.822 + 1167.105 + 1167.56 = NT$4,300 Mil. Gross Profit was 477.928 + 548.824 + 607.675 + 585.662 = NT$2,220 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was
(5153.243 + 5217.327 + 5337.977 + 5416.658 + 6123.531) / 5 = NT$5449.7472 Mil. Total Assets at the begining of this year (Dec24) was NT$5,153 Mil. Long-Term Debt & Capital Lease Obligation was NT$1,485 Mil. Total Current Assets was NT$2,624 Mil. Total Current Liabilities was NT$2,370 Mil.
Net Income was 55.966 + 68.23 + 66.015 + 28.387 = NT$219 Mil.
Revenue was 970.501 + 1022.514 + 1056.869 + 963.734 = NT$4,014 Mil. Gross Profit was 477.317 + 527.05 + 549.351 + 501.113 = NT$2,055 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was
(5006.077 + 5080.492 + 5066.669 + 5368.565 + 5153.243) / 5 = NT$5135.0092 Mil. Total Assets at the begining of last year (Dec23) was NT$5,006 Mil. Long-Term Debt & Capital Lease Obligation was NT$1,449 Mil. Total Current Assets was NT$2,226 Mil. Total Current Liabilities was NT$1,210 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.
La Kaffa International Co's current Net Income (TTM) was 50.
==> 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.
La Kaffa International Co's current Cash Flow from Operations (TTM) was 577.
==> 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.
La Kaffa International Co's return on assets of this year was 0.00974901. La Kaffa International Co's return on assets of last year was 0.04366653.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
La Kaffa International Co's gearing of this year was 0.27249172. La Kaffa International Co's gearing of last year was 0.28223163.
==> 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
La Kaffa International Co's current ratio of this year was 1.10709313. La Kaffa International Co's current ratio of last year was 1.83906629.
==> 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.
La Kaffa International Co's number of shares in issue this year was 46.63. La Kaffa International Co's number of shares in issue last year was 50.071.
==> 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.
La Kaffa International Co's gross margin of this year was 0.51631021. La Kaffa International Co's gross margin of last year was 0.51196477.
==> 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
La Kaffa International Co's asset turnover of this year was 0.83440913. La Kaffa International Co's asset turnover of last year was 0.80174915.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
La Kaffa International Co has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.
La Kaffa International Co (ROCO:2732) has a Piotroski F-Score of 7 as of Jul. 20, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on La Kaffa International Co and its competitors. This is 40% above median its historical median of 5.00. Over the past decade, La Kaffa International Co's Piotroski F-Score has ranged from 4.00 to 8.00. According to the industry distribution chart, La Kaffa International Co ranks #16 out of 113 companies in the Beverages - Non-Alcoholic industry, placing it in the top 14.2%.
Is La Kaffa International Co's Piotroski F-Score too high?
La Kaffa International Co's current Piotroski F-Score of 7 is 40% above median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 8.00. The Beverages - Non-Alcoholic industry median Piotroski F-Score is 6.00. La Kaffa International Co's value of 7 is 16.7% above this industry median. Based on the distribution chart, La Kaffa International Co ranks #16 out of 113 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, La Kaffa International Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does La Kaffa International Co's Piotroski F-Score compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, La Kaffa International Co ranks #16 out of 113 companies for Piotroski F-Score. This places La Kaffa International Co in the top 14% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 6.00. La Kaffa International Co's value of 7 is 16.7% above this benchmark. Historically, La Kaffa International Co's own Piotroski F-Score has ranged from 4.00 to 8.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 6.00, La Kaffa International Co 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 6.00, based on 113 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. La Kaffa International Co's current Piotroski F-Score of 7 is 16.7% 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 La Kaffa International Co and its competitors. For the Beverages - Non-Alcoholic industry, the median Piotroski F-Score is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. La Kaffa International Co's current Piotroski F-Score is 7, which is 40% above 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 La Kaffa International Co stock overvalued right now?
Based on GuruFocus' analysis, La Kaffa International Co (ROCO:2732) is currently considered Possible Value Trap. The stock's GF Value™ is NT$112.29, compared to a current price of NT$64.90 — trading 42.2% below its estimated fair value. The current Piotroski F-Score is 7, which is 40% above median its 10-year median of 5.00 and 16.7% above the Beverages - Non-Alcoholic industry median of 6.00. La Kaffa International Co's overall GF Score™ is 65/100 with 9 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 La Kaffa International Co (ROCO:2732), the current Piotroski F-Score is 7 as of Jul. 20, 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 La Kaffa International Co (ROCO:2732) Overvalued in 2026?
Based on GuruFocus' analysis, La Kaffa International Co stock appears to be undervalued.
The current stock price of NT$64.90 is trading 42.2% below its estimated GF Value™ of NT$112.29.
GuruFocus considers La Kaffa International Co to be Possible Value Trap.
Key valuation signals for ROCO:2732:
Piotroski F-Score: 7 (40% above median its 10-year median of 5.00)
GF Value™: NT$112.29 vs. price of NT$64.90 (42.2% below fair value)
Industry Position: 16.7% above the Beverages - Non-Alcoholic median (#16 of 113)
No single metric tells the full story. See the ROCO:2732 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
La Kaffa International Co Ltd is a beverage enterprise. It exports coffee, tea, and sweet desserts. Its principal business activities are the franchising of chain food and beverage outlets and the sale of related products.
65GF Score
Get the complete analysis for ROCO:2732
Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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