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Three SquirrelsSZSE:300783 +0.82%76 Piotroski F-Score is 4 as of Aug. 30, 2026, which is 33% below its 10-year median of 6.00. GuruFocus rates SZSE:300783 with a GF Score™ of 76/100 and a GF Value™ of ¥27.20 (Significantly Undervalued). The stock has 7 warning signs investors should review. Among 1,925 Consumer Packaged Goods companies, Three Squirrels ranks worse than 68.05% 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
Three Squirrels has an F-score of 4 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Three Squirrels's Piotroski F-Score or its related term are showing as below:
SZSE:300783'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 7
Current: 4
During the past 12 years, the highest Piotroski F-Score of Three Squirrels was 7. The lowest was 3. And the median was 6.
Three Squirrels (SZSE:300783) 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.
Three Squirrels Piotroski F-Score Related Terms
Three Squirrels Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Three Squirrels'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.
SZSE:300783 vs KHC, GIS: Piotroski F-Score Comparison
For the Packaged Foods subindustry, Three Squirrels'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.
Three Squirrels Piotroski F-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Three Squirrels's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Three Squirrels'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.
This Year (Mar26) TTM:
Last Year (Mar25) TTM:
Net Income was -100.613 + 22.269 + -5.309 + 273.315 = ¥190 Mil. Cash Flow from Operations was -484.728 + -129.076 + 714.306 + 135.152 = ¥236 Mil. Revenue was 1754.366 + 2281.115 + 2430.329 + 3835.127 = ¥10,301 Mil. Gross Profit was 378.409 + 586.468 + 528.145 + 1048.015 = ¥2,541 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(5079.768 + 4941.789 + 5406.019 + 6823.452 + 5398.878) / 5 = ¥5529.9812 Mil. Total Assets at the begining of this year (Mar25) was ¥5,080 Mil. Long-Term Debt & Capital Lease Obligation was ¥99 Mil. Total Current Assets was ¥3,698 Mil. Total Current Liabilities was ¥1,927 Mil.
Net Income was -18.583 + 51.532 + 66.531 + 239.01 = ¥338 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.
Three Squirrels's current Net Income (TTM) was 190.
==> 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.
Three Squirrels's return on assets of this year was 0.03733674. Three Squirrels's return on assets of last year was 0.07063089.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Three Squirrels's gearing of this year was 0.01787583. Three Squirrels's gearing of last year was 0.01276126.
==> 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
Three Squirrels's current ratio of this year was 1.91881807. Three Squirrels's current ratio of last year was 1.93158604.
==> 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.
Three Squirrels's number of shares in issue this year was 401.934. Three Squirrels's number of shares in issue last year was 398.35.
==> 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.
Three Squirrels's gross margin of this year was 0.24668018. Three Squirrels's gross margin of last year was 0.24042169.
==> 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
Three Squirrels's asset turnover of this year was 2.02783611. Three Squirrels's asset turnover of last year was 2.23263686.
==> 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
Three Squirrels has an F-score of 4 indicating the company's financial situation is typical for a stable company.
Three Squirrels (SZSE:300783) has a Piotroski F-Score of 4 as of Aug. 30, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Three Squirrels and its competitors. This is 33% below median its historical median of 6.00. Over the past decade, Three Squirrels' Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Three Squirrels ranks #1310 out of 1925 companies in the Consumer Packaged Goods industry, placing it in the top 68.1%.
Is Three Squirrels' Piotroski F-Score too high?
Three Squirrels' 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 3.00 to a high of 7.00. The Consumer Packaged Goods industry median Piotroski F-Score is 5.00. Three Squirrels' value of 4 is 20% below this industry median. Based on the distribution chart, Three Squirrels ranks #1310 out of 1925 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Three Squirrels has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Three Squirrels' Piotroski F-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Three Squirrels ranks #1310 out of 1925 companies for Piotroski F-Score. This places Three Squirrels in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Three Squirrels' value of 4 is 20% below this benchmark. Historically, Three Squirrels' own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Three Squirrels 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 Consumer Packaged Goods company?
The median Piotroski F-Score among Consumer Packaged Goods companies is 5.00, based on 1,925 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. Three Squirrels'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 Three Squirrels and its competitors. For the Consumer Packaged Goods 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. Three Squirrels'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 Three Squirrels stock overvalued right now?
Based on GuruFocus' analysis, Three Squirrels (SZSE:300783) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥27.20, compared to a current price of ¥17.25 — trading 36.6% 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 Consumer Packaged Goods industry median of 5.00. Three Squirrels' overall GF Score™ is 76/100 with 7 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 Three Squirrels (SZSE:300783), the current Piotroski F-Score is 4 as of Aug. 30, 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 Three Squirrels (SZSE:300783) Overvalued in 2026?
Based on GuruFocus' analysis, Three Squirrels stock appears to be undervalued.
The current stock price of ¥17.25 is trading 36.6% below its estimated GF Value™ of ¥27.20.
GuruFocus considers Three Squirrels to be Significantly Undervalued.
Key valuation signals for SZSE:300783:
Piotroski F-Score: 4 (33% below median its 10-year median of 6.00)
GF Value™: ¥27.20 vs. price of ¥17.25 (36.6% below fair value)
Industry Position: 20% below the Consumer Packaged Goods median (#1310 of 1925)
No single metric tells the full story. See the SZSE:300783 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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