Dynamic precision industry Co (ROCO:8928) Piotroski F-Score: 5 (As of Jul. 12, 2026) — Near Median


ROCO:8928 Dynamic precision industry Co Ltd ROCO:8928
69 GF Score
Price NT$23.35
GF Value NT$38.51
Valuation Possible Value Trap
! 9 Warning Signs
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What is Dynamic precision industry Co Piotroski F-Score?

Dynamic precision industry Co ROCO:8928 69 Piotroski F-Score is 5 as of Jul. 12, 2026, which is at its 10-year median of 5.00. GuruFocus rates ROCO:8928 with a GF Score™ of 69/100 and a GF Value™ of NT$38.51 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 835 Travel & Leisure companies, Dynamic precision industry Co ranks better than 52.46% 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

Dynamic precision industry Co 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 Dynamic precision industry Co's Piotroski F-Score or its related term are showing as below:

ROCO:8928' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 5   Max: 7
Current: 5

During the past 13 years, the highest Piotroski F-Score of Dynamic precision industry Co was 7. The lowest was 3. And the median was 5.

Dynamic precision industry Co  (ROCO:8928) 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.


Dynamic precision industry Co Piotroski F-Score Related Terms


Dynamic precision industry Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Dynamic precision industry Co'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.

Dynamic precision industry Co Piotroski F-Score Chart

Dynamic precision industry Co 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 5.00 5.00 4.00 7.00 5.00

Dynamic precision industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 7.00 6.00 7.00 8.00 5.00

ROCO:8928 vs AS, HAS, LTH: Piotroski F-Score Comparison

For the Leisure subindustry, Dynamic precision industry 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.


Dynamic precision industry Co Piotroski F-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Dynamic precision industry Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Dynamic precision industry Co's Piotroski F-Score falls into.


ROCO:8928
69GF Score
Dynamic precision industry Co Ltd ROCO:8928
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 76.514 + -82.9 + 13.811 + 64.618 = NT$72 Mil.
Cash Flow from Operations was 97.139 + 314.485 + 46.183 + -273.926 = NT$184 Mil.
Revenue was 1038.339 + 718.546 + 630.996 + 1031.989 = NT$3,420 Mil.
Gross Profit was 160.368 + 84.88 + 52.741 + 108.466 = NT$406 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was
(3486.677 + 3442.002 + 2911.549 + 3073.88 + 3633.701) / 5 = NT$3309.5618 Mil.
Total Assets at the begining of this year (Dec24) was NT$3,487 Mil.
Long-Term Debt & Capital Lease Obligation was NT$593 Mil.
Total Current Assets was NT$1,940 Mil.
Total Current Liabilities was NT$1,908 Mil.
Net Income was 73.779 + 28.459 + -12.914 + 50.552 = NT$140 Mil.

Revenue was 889.982 + 711.393 + 526.931 + 1039.01 = NT$3,167 Mil.
Gross Profit was 123.514 + 95.057 + 58.045 + 99.656 = NT$376 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was
(3226.966 + 3242.75 + 2963.767 + 2998.44 + 3486.677) / 5 = NT$3183.72 Mil.
Total Assets at the begining of last year (Dec23) was NT$3,227 Mil.
Long-Term Debt & Capital Lease Obligation was NT$561 Mil.
Total Current Assets was NT$1,871 Mil.
Total Current Liabilities was NT$1,774 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.

Dynamic precision industry Co's current Net Income (TTM) was 72. ==> 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.

Dynamic precision industry Co's current Cash Flow from Operations (TTM) was 184. ==> 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 (Dec24)
=72.043/3486.677
=0.02066237

ROA (Last Year)=Net Income/Total Assets (Dec23)
=139.876/3226.966
=0.04334598

Dynamic precision industry Co's return on assets of this year was 0.02066237. Dynamic precision industry Co's return on assets of last year was 0.04334598. ==> 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.

Dynamic precision industry Co's current Net Income (TTM) was 72. Dynamic precision industry Co's current Cash Flow from Operations (TTM) was 184. ==> 184 > 72 ==> 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
=592.845/3309.5618
=0.17913097

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=560.717/3183.72
=0.17612007

Dynamic precision industry Co's gearing of this year was 0.17913097. Dynamic precision industry Co's gearing of last year was 0.17612007. ==> 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: Dec25)=Total Current Assets/Total Current Liabilities
=1940.307/1907.566
=1.01716376

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=1870.639/1773.938
=1.05451205

Dynamic precision industry Co's current ratio of this year was 1.01716376. Dynamic precision industry Co's current ratio of last year was 1.05451205. ==> 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.

Dynamic precision industry Co's number of shares in issue this year was 50.942. Dynamic precision industry Co's number of shares in issue last year was 51.361. ==> 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
=406.455/3419.87
=0.11885101

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=376.272/3167.316
=0.11879838

Dynamic precision industry Co's gross margin of this year was 0.11885101. Dynamic precision industry Co's gross margin of last year was 0.11879838. ==> 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)
=3419.87/3486.677
=0.98083935

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=3167.316/3226.966
=0.98151514

Dynamic precision industry Co's asset turnover of this year was 0.98083935. Dynamic precision industry Co's asset turnover of last year was 0.98151514. ==> 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
=1+1+0+1+0+0+1+1+0
=5

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

Dynamic precision industry Co 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?
Dynamic precision industry Co (ROCO:8928) has a Piotroski F-Score of 5 as of Jul. 12, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Dynamic precision industry Co and its competitors. This is near median its historical median of 5.00. Over the past decade, Dynamic precision industry Co's Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Dynamic precision industry Co ranks #397 out of 835 companies in the Travel & Leisure industry, placing it in the top 47.5%.
Is Dynamic precision industry Co's Piotroski F-Score too high?
Dynamic precision industry Co's current Piotroski F-Score of 5 is near median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 7.00. The Travel & Leisure industry median Piotroski F-Score is 5.00. Dynamic precision industry Co's value of 5 is 0% at this industry median. Based on the distribution chart, Dynamic precision industry Co ranks #397 out of 835 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Dynamic precision industry Co has a GF Score™ of 69/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Dynamic precision industry Co's Piotroski F-Score compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Dynamic precision industry Co ranks #397 out of 835 companies for Piotroski F-Score. This puts Dynamic precision industry Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Dynamic precision industry Co's value of 5 is 0% at this benchmark. Historically, Dynamic precision industry Co's own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, Dynamic precision industry Co 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 Travel & Leisure company?
The median Piotroski F-Score among Travel & Leisure companies is 5.00, based on 835 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. Dynamic precision industry Co'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 Dynamic precision industry Co and its competitors. For the Travel & Leisure 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. Dynamic precision industry Co's current Piotroski F-Score is 5, which is near 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 Dynamic precision industry Co stock overvalued right now?
Based on GuruFocus' analysis, Dynamic precision industry Co (ROCO:8928) is currently considered Possible Value Trap. The stock's GF Value™ is NT$38.51, compared to a current price of NT$23.35 — trading 39.4% below its estimated fair value. The current Piotroski F-Score is 5, which is near median its 10-year median of 5.00 and 0% at the Travel & Leisure industry median of 5.00. Dynamic precision industry Co's overall GF Score™ is 69/100 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 Dynamic precision industry Co (ROCO:8928), the current Piotroski F-Score is 5 as of Jul. 12, 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 Dynamic precision industry Co (ROCO:8928) Overvalued in 2026?

Based on GuruFocus' analysis, Dynamic precision industry Co stock appears to be undervalued. The current stock price of NT$23.35 is trading 39.4% below its estimated GF Value™ of NT$38.51. GuruFocus considers Dynamic precision industry Co to be Possible Value Trap.

Key valuation signals for ROCO:8928:

  • Piotroski F-Score: 5 (near median its 10-year median of 5.00)
  • GF Value™: NT$38.51 vs. price of NT$23.35 (39.4% below fair value)
  • GF Score™: 69/100 with 9 warning signs
  • Industry Position: 0% at the Travel & Leisure median (#397 of 835)

No single metric tells the full story. See the ROCO:8928 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dynamic precision industry Co Business Description

Address No. 41, Xingye Road, Daliao District, Kaohsiung, TWN
Dynamic precision industry Co Ltd is a manufacturer and seller of golf products. Its products include stainless steel ball heads, titanium alloy ball heads, and putter, as well as metal parts and titanium casting products.
69GF Score

Get the complete analysis for ROCO:8928

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

NT$23.35
Price
NT$38.51
GF Value