SGLOF (Food & Life) Piotroski F-Score: 6 (As of Jun. 25, 2026) — 14% Below Median


SGLOF Food & Life Companies Ltd SGLOF
72 GF Score
Price $17.82
GF Value $9.40
! 1 Warning Sign
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What is Food & Life Piotroski F-Score?

Food & Life SGLOF 72 Piotroski F-Score is 6 as of Jun. 25, 2026, which is 14% below its 10-year median of 7.00. GuruFocus rates SGLOF with a GF Score™ of 72/100 and a GF Value™ of $9.40. The stock has 1 warning sign investors should review. Among 357 Restaurants companies, Food & Life ranks better than 73.95% 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

Food & Life 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 Food & Life's Piotroski F-Score or its related term are showing as below:

SGLOF' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 7   Max: 9
Current: 6

During the past 12 years, the highest Piotroski F-Score of Food & Life was 9. The lowest was 4. And the median was 7.

Food & Life  (OTCPK:SGLOF) 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.


Food & Life Piotroski F-Score Related Terms


Food & Life Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Food & Life'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.

Food & Life Piotroski F-Score Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 5.00 6.00 9.00 9.00

Food & Life Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 8.00 9.00 9.00 7.00 6.00

SGLOF vs MCD, SBUX, CMG: Piotroski F-Score Comparison

For the Restaurants subindustry, Food & Life'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.


Food & Life Piotroski F-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Food & Life's Piotroski F-Score falls into.


SGLOF
72GF Score
Food & Life Companies Ltd SGLOF
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 (Mar26) TTM:Last Year (Mar25) TTM:
Net Income was 42.932 + 32.902 + 54.806 + 58.248 = $189 Mil.
Cash Flow from Operations was 131.136 + 0 + 0 + 0 = $131 Mil.
Revenue was 756.73 + 787.385 + 786.685 + 828.862 = $3,160 Mil.
Gross Profit was 424.858 + 445.528 + 449.751 + 470.581 = $1,791 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(2511.586 + 2686.009 + 2695.713 + 2659.449 + 2707.945) / 5 = $2652.1404 Mil.
Total Assets at the begining of this year (Mar25) was $2,512 Mil.
Long-Term Debt & Capital Lease Obligation was $1,242 Mil.
Total Current Assets was $646 Mil.
Total Current Liabilities was $588 Mil.
Net Income was 19.593 + 29.814 + 39.847 + 38.509 = $128 Mil.

Revenue was 561.751 + 674.777 + 644.55 + 702.232 = $2,583 Mil.
Gross Profit was 319.986 + 386.236 + 371.558 + 406.514 = $1,484 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(2417.771 + 2282.465 + 2554.346 + 2405.147 + 2511.586) / 5 = $2434.263 Mil.
Total Assets at the begining of last year (Mar24) was $2,418 Mil.
Long-Term Debt & Capital Lease Obligation was $1,290 Mil.
Total Current Assets was $515 Mil.
Total Current Liabilities was $514 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.

Food & Life's current Net Income (TTM) was 189. ==> 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.

Food & Life's current Cash Flow from Operations (TTM) was 131. ==> 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 (Mar25)
=188.888/2511.586
=0.07520666

ROA (Last Year)=Net Income/Total Assets (Mar24)
=127.763/2417.771
=0.0528433

Food & Life's return on assets of this year was 0.07520666. Food & Life's return on assets of last year was 0.0528433. ==> 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.

Food & Life's current Net Income (TTM) was 189. Food & Life's current Cash Flow from Operations (TTM) was 131. ==> 131 <= 189 ==> CFROA <= ROA ==> Score 0.

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: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=1241.975/2652.1404
=0.46829157

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=1289.562/2434.263
=0.52975459

Food & Life's gearing of this year was 0.46829157. Food & Life's gearing of last year was 0.52975459. ==> 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: Mar26)=Total Current Assets/Total Current Liabilities
=646.428/588.142
=1.09910192

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=515.479/513.614
=1.00363113

Food & Life's current ratio of this year was 1.09910192. Food & Life's current ratio of last year was 1.00363113. ==> 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.

Food & Life's number of shares in issue this year was 114.796. Food & Life's number of shares in issue last year was 114.466. ==> 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
=1790.718/3159.662
=0.56674353

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1484.294/2583.31
=0.57457061

Food & Life's gross margin of this year was 0.56674353. Food & Life's gross margin of last year was 0.57457061. ==> 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 (Mar25)
=3159.662/2511.586
=1.25803456

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=2583.31/2417.771
=1.06846761

Food & Life's asset turnover of this year was 1.25803456. Food & Life's asset turnover of last year was 1.06846761. ==> 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
=1+1+1+0+1+1+0+0+1
=6

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

Food & Life 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?
Food & Life (SGLOF) 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 Food & Life and its competitors. This is 14% below median its historical median of 7.00. Over the past decade, Food & Life's Piotroski F-Score has ranged from 4.00 to 9.00. According to the industry distribution chart, Food & Life ranks #93 out of 357 companies in the Restaurants industry, placing it in the top 26.1%.
Is Food & Life's Piotroski F-Score too high?
Food & Life's current Piotroski F-Score of 6 is 14% below median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 9.00. The Restaurants industry median Piotroski F-Score is 5.00. Food & Life's value of 6 is 20% above this industry median. Based on the distribution chart, Food & Life ranks #93 out of 357 companies in the Restaurants industry, which is above the industry midpoint. Overall, Food & Life has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Piotroski F-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #93 out of 357 companies for Piotroski F-Score. This puts Food & Life in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Food & Life's value of 6 is 20% above this benchmark. Historically, Food & Life's own Piotroski F-Score has ranged from 4.00 to 9.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 5.00, Food & Life 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 Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 357 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. Food & Life'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 Food & Life and its competitors. For the Restaurants 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. Food & Life's current Piotroski F-Score is 6, which is 14% below median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Food & Life (SGLOF) has a current Piotroski F-Score of 6. The stock's GF Value™ is $9.40, compared to a current price of $17.82 — trading 89.6% above its estimated fair value. The current Piotroski F-Score is 6, which is 14% below median its 10-year median of 7.00 and 20% above the Restaurants industry median of 5.00. Food & Life's overall GF Score™ is 72/100 with 1 warning sign 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 Food & Life (SGLOF), 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $17.82 is trading 89.6% above its estimated GF Value™ of $9.40.

Key valuation signals for SGLOF:

  • Piotroski F-Score: 6 (14% below median its 10-year median of 7.00)
  • GF Value™: $9.40 vs. price of $17.82 (89.6% above fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 20% above the Restaurants median (#93 of 357)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
72GF Score

Get the complete analysis for SGLOF

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

$17.82
Price
$9.40
GF Value