SCPPF (S4 Capital) Piotroski F-Score: 6 (As of Jun. 25, 2026) — 20% Above Median


SCPPF S4 Capital PLC SCPPF
41 GF Score
Price $0.44
GF Value $0.36
Valuation Modestly Overvalued
! 3 Warning Signs
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What is S4 Capital Piotroski F-Score?

S4 Capital SCPPF -6.21% 41 Piotroski F-Score is 6 as of Jun. 25, 2026, which is 20% above its 10-year median of 5.00. GuruFocus rates SCPPF with a GF Score™ of 41/100 and a GF Value™ of $0.36 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,015 Media - Diversified companies, S4 Capital ranks better than 78.92% 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

S4 Capital 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 S4 Capital's Piotroski F-Score or its related term are showing as below:

SCPPF' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 5   Max: 7
Current: 6

During the past 9 years, the highest Piotroski F-Score of S4 Capital was 7. The lowest was 4. And the median was 5.

S4 Capital  (OTCPK:SCPPF) 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.


S4 Capital Piotroski F-Score Related Terms


S4 Capital Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for S4 Capital'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.

S4 Capital Piotroski F-Score Chart

S4 Capital Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only 4.00 5.00 5.00 4.00 6.00

S4 Capital Semi-Annual Data
Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 5.00 0.00 4.00 0.00 6.00

SCPPF vs APP, OMC, TTD: Piotroski F-Score Comparison

For the Advertising Agencies subindustry, S4 Capital'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.


S4 Capital Piotroski F-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, S4 Capital's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where S4 Capital's Piotroski F-Score falls into.


SCPPF
41GF Score
S4 Capital PLC SCPPF
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 $-33 Mil.
Cash Flow from Operations was $166 Mil.
Revenue was $1,010 Mil.
Gross Profit was $901 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (1827.181 + 1804.016) / 2 = $1815.5985 Mil.
Total Assets at the begining of this year (Dec24) was $1,827 Mil.
Long-Term Debt & Capital Lease Obligation was $460 Mil.
Total Current Assets was $829 Mil.
Total Current Liabilities was $646 Mil.
Net Income was $-388 Mil.

Revenue was $1,072 Mil.
Gross Profit was $954 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (2199.114 + 1827.181) / 2 = $2013.1475 Mil.
Total Assets at the begining of last year (Dec23) was $2,199 Mil.
Long-Term Debt & Capital Lease Obligation was $426 Mil.
Total Current Assets was $795 Mil.
Total Current Liabilities was $637 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.

S4 Capital's current Net Income (TTM) was -33. ==> 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.

S4 Capital's current Cash Flow from Operations (TTM) was 166. ==> 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)
=-33.199/1827.181
=-0.01816952

ROA (Last Year)=Net Income/Total Assets (Dec23)
=-387.99/2199.114
=-0.17643014

S4 Capital's return on assets of this year was -0.01816952. S4 Capital's return on assets of last year was -0.17643014. ==> 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.

S4 Capital's current Net Income (TTM) was -33. S4 Capital's current Cash Flow from Operations (TTM) was 166. ==> 166 > -33 ==> 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
=460.107/1815.5985
=0.25341891

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=425.917/2013.1475
=0.21156771

S4 Capital's gearing of this year was 0.25341891. S4 Capital's gearing of last year was 0.21156771. ==> 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
=828.648/646.185
=1.2823696

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=794.943/637.168
=1.24761915

S4 Capital's current ratio of this year was 1.2823696. S4 Capital's current ratio of last year was 1.24761915. ==> 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.

S4 Capital's number of shares in issue this year was 674.819. S4 Capital's number of shares in issue last year was 671.957. ==> 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
=900.937/1010.442
=0.89162663

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=953.982/1072.314
=0.88964799

S4 Capital's gross margin of this year was 0.89162663. S4 Capital's gross margin of last year was 0.88964799. ==> 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)
=1010.442/1827.181
=0.55300597

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=1072.314/2199.114
=0.48761183

S4 Capital's asset turnover of this year was 0.55300597. S4 Capital's asset turnover of last year was 0.48761183. ==> 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

S4 Capital 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?
S4 Capital (SCPPF) has a Piotroski F-Score of 6 as of Jun. 25, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on S4 Capital and its competitors. This is 20% above median its historical median of 5.00. Over the past decade, S4 Capital's Piotroski F-Score has ranged from 4.00 to 7.00. According to the industry distribution chart, S4 Capital ranks #214 out of 1015 companies in the Media - Diversified industry, placing it in the top 21.1%.
Is S4 Capital's Piotroski F-Score too high?
S4 Capital's 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 4.00 to a high of 7.00. The Media - Diversified industry median Piotroski F-Score is 5.00. S4 Capital's value of 6 is 20% above this industry median. Based on the distribution chart, S4 Capital ranks #214 out of 1015 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, S4 Capital has a GF Score™ of 41/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does S4 Capital's Piotroski F-Score compare to APP and OMC?
According to the Media - Diversified industry distribution chart, S4 Capital ranks #214 out of 1015 companies for Piotroski F-Score. This places S4 Capital in the top 21% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. S4 Capital's value of 6 is 20% above this benchmark. Historically, S4 Capital's own Piotroski F-Score has ranged from 4.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, S4 Capital 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 Media - Diversified company?
The median Piotroski F-Score among Media - Diversified companies is 5.00, based on 1,015 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. S4 Capital'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 S4 Capital and its competitors. For the Media - Diversified 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. S4 Capital'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 S4 Capital stock overvalued right now?
Based on GuruFocus' analysis, S4 Capital (SCPPF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.36, compared to a current price of $0.44 — trading 21.3% 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 Media - Diversified industry median of 5.00. S4 Capital's overall GF Score™ is 41/100 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 S4 Capital (SCPPF), the current Piotroski F-Score is 6 as of Jun. 25, 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 S4 Capital (SCPPF) Overvalued in 2026?

Based on GuruFocus' analysis, S4 Capital stock appears to be overvalued. The current stock price of $0.44 is trading 21.3% above its estimated GF Value™ of $0.36. GuruFocus considers S4 Capital to be Modestly Overvalued.

Key valuation signals for SCPPF:

  • Piotroski F-Score: 6 (20% above median its 10-year median of 5.00)
  • GF Value™: $0.36 vs. price of $0.44 (21.3% above fair value)
  • GF Score™: 41/100 with 3 warning signs
  • Industry Position: 20% above the Media - Diversified median (#214 of 1015)

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


S4 Capital Business Description

Other Exchanges SFORl:UKSFOR:UK9S4:Germany
Address 12 St James’s Place, London, GBR, SW1A 1NX
S4 Capital PLC is a company whose principal business activities are focused on the provision of new age/new era digital advertising and marketing services. It builds a purely digital advertising and marketing services business for multinational, regional, and local clients and millennial-driven influencer brands. The company integrates businesses in three practice areas: First-Party Data, Content, and Programmatic. The group is organized into two reportable segments- the Marketing Services and Technology Services practices. The company generates the majority of its revenue from the Content segment. Geographically, the company generates the majority of its revenue from the Americas, followed by Europe, the Middle East & Africa, and then Asia Pacific.
41GF Score

Get the complete analysis for SCPPF

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

$0.44
Price
$0.36
GF Value