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United Parks & Resorts (STU:W2L) 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.
United Parks & Resorts Piotroski F-Score Related Terms
United Parks & Resorts Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for United Parks & Resorts'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.
STU:W2L vs FUN, PTON, OSW: Piotroski F-Score Comparison
For the Leisure subindustry, United Parks & Resorts'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.
United Parks & Resorts Piotroski F-Score vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, United Parks & Resorts's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where United Parks & Resorts'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.
*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.
United Parks & Resorts's current Net Income (TTM) was 114.
==> 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.
United Parks & Resorts's return on assets of this year was 0.04832807. United Parks & Resorts's return on assets of last year was 0.07379426.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
United Parks & Resorts's gearing of this year was 0.90241939. United Parks & Resorts's gearing of last year was 0.83777101.
==> 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
United Parks & Resorts's current ratio of this year was 0.47805052. United Parks & Resorts's current ratio of last year was 0.82701255.
==> 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.
United Parks & Resorts's number of shares in issue this year was 47.168. United Parks & Resorts's number of shares in issue last year was 55.411.
==> 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.
United Parks & Resorts's gross margin of this year was 0.92279588. United Parks & Resorts's gross margin of last year was 0.92393761.
==> 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
United Parks & Resorts's asset turnover of this year was 0.59787101. United Parks & Resorts's asset turnover of last year was 0.60494487.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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4
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
United Parks & Resorts has an F-score of 4 indicating the company's financial situation is typical for a stable company.
United Parks & Resorts (STU:W2L) has a Piotroski F-Score of 4 as of Aug. 15, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on United Parks & Resorts and its competitors. This is 33% below median its historical median of 6.00. Over the past decade, United Parks & Resorts' Piotroski F-Score has ranged from 2.00 to 8.00. According to the industry distribution chart, United Parks & Resorts ranks #591 out of 830 companies in the Travel & Leisure industry, placing it in the top 71.2%.
Is United Parks & Resorts' Piotroski F-Score too high?
United Parks & Resorts' current Piotroski F-Score of 4 is 33% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 8.00. The Travel & Leisure industry median Piotroski F-Score is 5.00. United Parks & Resorts' value of 4 is 20% below this industry median. Based on the distribution chart, United Parks & Resorts ranks #591 out of 830 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, United Parks & Resorts has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does United Parks & Resorts' Piotroski F-Score compare to FUN and PTON?
According to the Travel & Leisure industry distribution chart, United Parks & Resorts ranks #591 out of 830 companies for Piotroski F-Score. This places United Parks & Resorts in the lower half of its industry. The industry median Piotroski F-Score is 5.00. United Parks & Resorts' value of 4 is 20% below this benchmark. Historically, United Parks & Resorts' own Piotroski F-Score has ranged from 2.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, United Parks & Resorts has consistently been below 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 830 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. United Parks & Resorts's current Piotroski F-Score of 4 is 20% below 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 United Parks & Resorts 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. United Parks & Resorts's current Piotroski F-Score is 4, which is 33% below median its own 10-year median of 6.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Parks & Resorts stock overvalued right now?
United Parks & Resorts (STU:W2L) has a current Piotroski F-Score of 4. The stock's GF Value™ is €49.70, compared to a current price of €38.80 — trading 21.9% below its estimated fair value. The current Piotroski F-Score is 4, which is 33% below median its 10-year median of 6.00 and 20% below the Travel & Leisure industry median of 5.00. United Parks & Resorts' overall GF Score™ is 75/100 with 6 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 United Parks & Resorts (STU:W2L), the current Piotroski F-Score is 4 as of Aug. 15, 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 United Parks & Resorts (STU:W2L) Overvalued in 2026?
Based on GuruFocus' analysis, United Parks & Resorts stock appears to be undervalued.
The current stock price of €38.80 is trading 21.9% below its estimated GF Value™ of €49.70.
Key valuation signals for STU:W2L:
Piotroski F-Score: 4 (33% below median its 10-year median of 6.00)
GF Value™: €49.70 vs. price of €38.80 (21.9% below fair value)
Industry Position: 20% below the Travel & Leisure median (#591 of 830)
No single metric tells the full story. See the STU:W2L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
United Parks & Resorts Inc is an American theme park and entertainment company. Its core business is the operation of theme parks and entertainment facilities involving sea animals across the country under prominent brands such as SeaWorld, Busch Gardens, Aquatica, Discovery Cove, and Sesame Place. The company generates the majority of its revenue from selling admission tickets for its theme parks.
75GF Score
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