Enjoy Warmth Co (TPE:7760) Piotroski F-Score: 5 (As of Jul. 13, 2026) — Near Median


TPE:7760 Enjoy Warmth Co Ltd TPE:7760
12 GF Score
Price NT$35.60
! 5 Warning Signs
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What is Enjoy Warmth Co Piotroski F-Score?

Enjoy Warmth Co TPE:7760 12 Piotroski F-Score is 5 as of Jul. 13, 2026, which is at its 10-year median of 5.00. GuruFocus rates TPE:7760 with a GF Score™ of 12/100. The stock has 5 warning signs investors should review. Among 1,005 Media - Diversified companies, Enjoy Warmth Co ranks better than 59.9% 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

Enjoy Warmth 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 Enjoy Warmth Co's Piotroski F-Score or its related term are showing as below:

TPE:7760' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 5   Max: 7
Current: 5

During the past 5 years, the highest Piotroski F-Score of Enjoy Warmth Co was 7. The lowest was 5. And the median was 5.

Enjoy Warmth Co  (TPE:7760) 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.


Enjoy Warmth Co Piotroski F-Score Related Terms


Enjoy Warmth Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Enjoy Warmth 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.

Enjoy Warmth Co Piotroski F-Score Chart

Enjoy Warmth Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
N/A N/A 7.00 5.00 5.00

Enjoy Warmth Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only 0.00 5.00 0.00 0.00 5.00

TPE:7760 vs NFLX, DIS, WBD: Piotroski F-Score Comparison

For the Entertainment subindustry, Enjoy Warmth 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.


Enjoy Warmth Co Piotroski F-Score vs Media - Diversified Industry

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

* The bar in red indicates where Enjoy Warmth Co's Piotroski F-Score falls into.


TPE:7760
12GF Score
Enjoy Warmth Co Ltd TPE:7760
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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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 NT$35.5 Mil.
Cash Flow from Operations was NT$183.9 Mil.
Revenue was NT$1,291.3 Mil.
Gross Profit was NT$466.0 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (4319.689 + 4445.602) / 2 = NT$4382.6455 Mil.
Total Assets at the begining of this year (Dec24) was NT$4,319.7 Mil.
Long-Term Debt & Capital Lease Obligation was NT$2,107.7 Mil.
Total Current Assets was NT$349.2 Mil.
Total Current Liabilities was NT$300.8 Mil.
Net Income was NT$92.5 Mil.

Revenue was NT$1,317.1 Mil.
Gross Profit was NT$512.9 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (3978.846 + 4319.689) / 2 = NT$4149.2675 Mil.
Total Assets at the begining of last year (Dec23) was NT$3,978.8 Mil.
Long-Term Debt & Capital Lease Obligation was NT$2,282.7 Mil.
Total Current Assets was NT$317.6 Mil.
Total Current Liabilities was NT$331.1 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.

Enjoy Warmth Co's current Net Income (TTM) was 35.5. ==> 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.

Enjoy Warmth Co's current Cash Flow from Operations (TTM) was 183.9. ==> 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)
=35.48/4319.689
=0.00821355

ROA (Last Year)=Net Income/Total Assets (Dec23)
=92.47/3978.846
=0.02324041

Enjoy Warmth Co's return on assets of this year was 0.00821355. Enjoy Warmth Co's return on assets of last year was 0.02324041. ==> 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.

Enjoy Warmth Co's current Net Income (TTM) was 35.5. Enjoy Warmth Co's current Cash Flow from Operations (TTM) was 183.9. ==> 183.9 > 35.5 ==> 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
=2107.715/4382.6455
=0.480923

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=2282.651/4149.2675
=0.55013349

Enjoy Warmth Co's gearing of this year was 0.480923. Enjoy Warmth Co's gearing of last year was 0.55013349. ==> 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: Dec25)=Total Current Assets/Total Current Liabilities
=349.211/300.762
=1.1610875

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=317.603/331.068
=0.9593286

Enjoy Warmth Co's current ratio of this year was 1.1610875. Enjoy Warmth Co's current ratio of last year was 0.9593286. ==> 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.

Enjoy Warmth Co's number of shares in issue this year was 52.579. Enjoy Warmth Co's number of shares in issue last year was 46.399. ==> 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
=466.022/1291.287
=0.36089731

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=512.91/1317.052
=0.38943793

Enjoy Warmth Co's gross margin of this year was 0.36089731. Enjoy Warmth Co's gross margin of last year was 0.38943793. ==> 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 (Dec24)
=1291.287/4319.689
=0.29893055

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=1317.052/3978.846
=0.33101357

Enjoy Warmth Co's asset turnover of this year was 0.29893055. Enjoy Warmth Co's asset turnover of last year was 0.33101357. ==> 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+1+1+0+0+0
=5

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

Enjoy Warmth 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?
Enjoy Warmth Co (TPE:7760) has a Piotroski F-Score of 5 as of Jul. 13, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Enjoy Warmth Co and its competitors. This is near median its historical median of 5.00. Over the past decade, Enjoy Warmth Co's Piotroski F-Score has ranged from 5.00 to 7.00. According to the industry distribution chart, Enjoy Warmth Co ranks #403 out of 1005 companies in the Media - Diversified industry, placing it in the top 40.1%.
Is Enjoy Warmth Co's Piotroski F-Score too high?
Enjoy Warmth 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 5.00 to a high of 7.00. The Media - Diversified industry median Piotroski F-Score is 5.00. Enjoy Warmth Co's value of 5 is 0% at this industry median. Based on the distribution chart, Enjoy Warmth Co ranks #403 out of 1005 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Enjoy Warmth Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Enjoy Warmth Co's Piotroski F-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Enjoy Warmth Co ranks #403 out of 1005 companies for Piotroski F-Score. This puts Enjoy Warmth Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Enjoy Warmth Co's value of 5 is 0% at this benchmark. Historically, Enjoy Warmth Co's own Piotroski F-Score has ranged from 5.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, Enjoy Warmth 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 Media - Diversified company?
The median Piotroski F-Score among Media - Diversified companies is 5.00, based on 1,005 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. Enjoy Warmth 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 Enjoy Warmth Co 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. Enjoy Warmth 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 Enjoy Warmth Co stock overvalued right now?
Enjoy Warmth Co (TPE:7760) has a current Piotroski F-Score of 5. The current Piotroski F-Score is 5, which is near median its 10-year median of 5.00 and 0% at the Media - Diversified industry median of 5.00. Enjoy Warmth Co's overall GF Score™ is 12/100 with 5 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 Enjoy Warmth Co (TPE:7760), the current Piotroski F-Score is 5 as of Jul. 13, 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.

Enjoy Warmth Co Business Description

Address No. 175-15, Jianguo 1st Road, Lingya District, Kaohsiung City, TWN
Enjoy Warmth Co Ltd operates in the audiovisual, karaoke and food and beverage service industries. Its segments include Karaoke Business Branch Offices, which generate maximum revenue and consist of 16 branch offices providing KTV private room karaoke services and KTV private room food and beverage services, and Food and Beverage Business Branch Offices, which consist of 4 branch offices providing banquet catering services. The company operates in Taiwan.
12GF Score

Get the complete analysis for TPE:7760

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

NT$35.60
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