Episil Technologies (ROCO:3707) Piotroski F-Score: 6 (As of Aug. 31, 2026) — 20% Above Median

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ROCO:3707 Episil Technologies Inc ROCO:3707
62 GF Score
Price NT$62.50
GF Value NT$49.27
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Episil Technologies Piotroski F-Score?

Episil Technologies ROCO:3707 -2.04% 62 Piotroski F-Score is 6 as of Aug. 31, 2026, which is 20% above its 10-year median of 5.00. GuruFocus rates ROCO:3707 with a GF Score™ of 62/100 and a GF Value™ of NT$49.27 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 997 Semiconductors companies, Episil Technologies ranks better than 76.33% 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

Episil Technologies 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 Episil Technologies's Piotroski F-Score or its related term are showing as below:

ROCO:3707' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 5   Max: 8
Current: 6

During the past 13 years, the highest Piotroski F-Score of Episil Technologies was 8. The lowest was 1. And the median was 5.

Episil Technologies  (ROCO:3707) 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.


Episil Technologies Piotroski F-Score Related Terms


Episil Technologies Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Episil Technologies'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.

Episil Technologies Piotroski F-Score Chart

Episil Technologies Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.00 7.00 5.00 3.00 3.00

Episil Technologies Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 3.00 3.00 5.00 6.00

ROCO:3707 vs NVDA, AVGO, MU: Piotroski F-Score Comparison

For the Semiconductors subindustry, Episil Technologies'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.


Episil Technologies Piotroski F-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Episil Technologies's Piotroski F-Score distribution charts can be found below:

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


ROCO:3707
62GF Score
Episil Technologies Inc ROCO:3707
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 (Jun26) TTM:Last Year (Jun25) TTM:
Net Income was -184.893 + -182.532 + -137.632 + -86.527 = NT$-592 Mil.
Cash Flow from Operations was -21.729 + 107.122 + 223.451 + 85.033 = NT$394 Mil.
Revenue was 1537.883 + 1565.664 + 1534.73 + 1795.098 = NT$6,433 Mil.
Gross Profit was -44.083 + -15.833 + 77.645 + 202.782 = NT$221 Mil.
Average Total Assets from the begining of this year (Jun25)
to the end of this year (Jun26) was
(13387.555 + 12733.981 + 12879.714 + 12985.427 + 14843.14) / 5 = NT$13365.9634 Mil.
Total Assets at the begining of this year (Jun25) was NT$13,388 Mil.
Long-Term Debt & Capital Lease Obligation was NT$1,143 Mil.
Total Current Assets was NT$8,309 Mil.
Total Current Liabilities was NT$2,361 Mil.
Net Income was -149.848 + -163.164 + -210.419 + -179.65 = NT$-703 Mil.

Revenue was 1481.805 + 1395.503 + 1277.317 + 1385.108 = NT$5,540 Mil.
Gross Profit was 36.438 + -39.89 + -72.48 + -58.051 = NT$-134 Mil.
Average Total Assets from the begining of last year (Jun24)
to the end of last year (Jun25) was
(11599.199 + 14577.427 + 13914.604 + 13972.712 + 13387.555) / 5 = NT$13490.2994 Mil.
Total Assets at the begining of last year (Jun24) was NT$11,599 Mil.
Long-Term Debt & Capital Lease Obligation was NT$994 Mil.
Total Current Assets was NT$7,377 Mil.
Total Current Liabilities was NT$3,072 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.

Episil Technologies's current Net Income (TTM) was -592. ==> 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.

Episil Technologies's current Cash Flow from Operations (TTM) was 394. ==> 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 (Jun25)
=-591.584/13387.555
=-0.0441891

ROA (Last Year)=Net Income/Total Assets (Jun24)
=-703.081/11599.199
=-0.06061462

Episil Technologies's return on assets of this year was -0.0441891. Episil Technologies's return on assets of last year was -0.06061462. ==> 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.

Episil Technologies's current Net Income (TTM) was -592. Episil Technologies's current Cash Flow from Operations (TTM) was 394. ==> 394 > -592 ==> 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: Jun26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Jun25 to Jun26
=1142.722/13365.9634
=0.08549492

Gearing (Last Year: Jun25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Jun24 to Jun25
=994.141/13490.2994
=0.07369303

Episil Technologies's gearing of this year was 0.08549492. Episil Technologies's gearing of last year was 0.07369303. ==> 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: Jun26)=Total Current Assets/Total Current Liabilities
=8309.036/2360.576
=3.51991887

Current Ratio (Last Year: Jun25)=Total Current Assets/Total Current Liabilities
=7377.469/3072.494
=2.40113374

Episil Technologies's current ratio of this year was 3.51991887. Episil Technologies's current ratio of last year was 2.40113374. ==> 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.

Episil Technologies's number of shares in issue this year was 393.305. Episil Technologies's number of shares in issue last year was 383.223. ==> 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
=220.511/6433.375
=0.0342761

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=-133.983/5539.733
=-0.02418582

Episil Technologies's gross margin of this year was 0.0342761. Episil Technologies's gross margin of last year was -0.02418582. ==> 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 (Jun25)
=6433.375/13387.555
=0.48054891

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Jun24)
=5539.733/11599.199
=0.47759617

Episil Technologies's asset turnover of this year was 0.48054891. Episil Technologies's asset turnover of last year was 0.47759617. ==> 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+1+1+0+1+0+1+1
=6

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

Episil Technologies 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?
Episil Technologies (ROCO:3707) has a Piotroski F-Score of 6 as of Aug. 31, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Episil Technologies and its competitors. This is 20% above median its historical median of 5.00. Over the past decade, Episil Technologies' Piotroski F-Score has ranged from 1.00 to 8.00. According to the industry distribution chart, Episil Technologies ranks #236 out of 997 companies in the Semiconductors industry, placing it in the top 23.7%.
Is Episil Technologies' Piotroski F-Score too high?
Episil Technologies' current Piotroski F-Score of 6 is 20% above median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 8.00. The Semiconductors industry median Piotroski F-Score is 5.00. Episil Technologies' value of 6 is 20% above this industry median. Based on the distribution chart, Episil Technologies ranks #236 out of 997 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Episil Technologies has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Technologies' Piotroski F-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Episil Technologies ranks #236 out of 997 companies for Piotroski F-Score. This places Episil Technologies in the top 24% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Episil Technologies' value of 6 is 20% above this benchmark. Historically, Episil Technologies' own Piotroski F-Score has ranged from 1.00 to 8.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, Episil Technologies 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 Semiconductors company?
The median Piotroski F-Score among Semiconductors companies is 5.00, based on 997 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. Episil Technologies's current Piotroski F-Score of 6 is 20% 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 Episil Technologies and its competitors. For the Semiconductors 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. Episil Technologies's current Piotroski F-Score is 6, which is 20% 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 Episil Technologies stock overvalued right now?
Based on GuruFocus' analysis, Episil Technologies (ROCO:3707) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$49.27, compared to a current price of NT$62.50 — trading 26.9% above its estimated fair value. The current Piotroski F-Score is 6, which is 20% above median its 10-year median of 5.00 and 20% above the Semiconductors industry median of 5.00. Episil Technologies' overall GF Score™ is 62/100 with 3 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 Episil Technologies (ROCO:3707), the current Piotroski F-Score is 6 as of Aug. 31, 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 Episil Technologies (ROCO:3707) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Technologies stock appears to be overvalued. The current stock price of NT$62.50 is trading 26.9% above its estimated GF Value™ of NT$49.27. GuruFocus considers Episil Technologies to be Modestly Overvalued.

Key valuation signals for ROCO:3707:

  • Piotroski F-Score: 6 (20% above median its 10-year median of 5.00)
  • GF Value™: NT$49.27 vs. price of NT$62.50 (26.9% above fair value)
  • GF Score™: 62/100 with 3 warning signs
  • Industry Position: 20% above the Semiconductors median (#236 of 997)

No single metric tells the full story. See the ROCO:3707 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Technologies Business Description

Address No.18,Innovation Road 1, Science Based Industrial Park, Hsinchu, TWN, 30076
Episil Technologies Inc is engaged in general investment, research, development, manufacture and sales of epitaxial and silicon chips, mixed-signal integrated circuit and linear integrated circuit and research and development of 6" SiC G3/G4 Platform Development; SiC Schottky Diode 3300V process; SiC MOSFET 3300V manufacturing process; and GaN power semiconductor components combined with IC process manufacturing process technology for providing 6-inch silicon wafer foundry service. It operates in one reportable operating segment. Geographically, it operates in Taiwan, Japan, China, the USA, and others, with the majority of revenue deriving from Taiwan.
62GF Score

Get the complete analysis for ROCO:3707

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

NT$62.50
Price
NT$49.27
GF Value