Akatsuki Eazima Co (TSE:1997) Piotroski F-Score: 8 (As of Jun. 27, 2026) — 14% Above Median


TSE:1997 Akatsuki Eazima Co Ltd TSE:1997
54 GF Score
Price 円3,960.00
GF Value 円2,214.51
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Akatsuki Eazima Co Piotroski F-Score?

Akatsuki Eazima Co TSE:1997 -0.50% 54 Piotroski F-Score is 8 as of Jun. 27, 2026, which is 14% above its 10-year median of 7.00. GuruFocus rates TSE:1997 with a GF Score™ of 54/100 and a GF Value™ of 円2,214.51 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,735 Construction companies, Akatsuki Eazima Co ranks better than 98.39% on this metric.

Good Sign:

Piotroski F-Score is 8, indicates a very healthy situation.

The zones of discrimination were as such:

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

Akatsuki Eazima Co has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.

The historical rank and industry rank for Akatsuki Eazima Co's Piotroski F-Score or its related term are showing as below:

TSE:1997' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 7   Max: 8
Current: 8

During the past 13 years, the highest Piotroski F-Score of Akatsuki Eazima Co was 8. The lowest was 3. And the median was 7.

Akatsuki Eazima Co  (TSE:1997) 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.


Akatsuki Eazima Co Piotroski F-Score Related Terms


Akatsuki Eazima Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Akatsuki Eazima 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.

Akatsuki Eazima Co Piotroski F-Score Chart

Akatsuki Eazima Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.00 4.00 3.00 7.00 8.00

Akatsuki Eazima Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 6.00 7.00 7.00 8.00 0.00

TSE:1997 vs PWR, FIX, EME: Piotroski F-Score Comparison

For the Engineering & Construction subindustry, Akatsuki Eazima 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.


Akatsuki Eazima Co Piotroski F-Score vs Construction Industry

For the Construction industry and Industrials sector, Akatsuki Eazima Co's Piotroski F-Score distribution charts can be found below:

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


TSE:1997
54GF Score
Akatsuki Eazima Co Ltd TSE:1997
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 (Aug25) TTM:Last Year (Aug24) TTM:
Net Income was 円797 Mil.
Cash Flow from Operations was 円1,198 Mil.
Revenue was 円9,136 Mil.
Gross Profit was 円1,837 Mil.
Average Total Assets from the begining of this year (Aug24)
to the end of this year (Aug25) was (10310.141 + 10971.64) / 2 = 円10640.8905 Mil.
Total Assets at the begining of this year (Aug24) was 円10,310 Mil.
Long-Term Debt & Capital Lease Obligation was 円373 Mil.
Total Current Assets was 円7,210 Mil.
Total Current Liabilities was 円2,899 Mil.
Net Income was 円559 Mil.

Revenue was 円8,825 Mil.
Gross Profit was 円1,411 Mil.
Average Total Assets from the begining of last year (Aug23)
to the end of last year (Aug24) was (9549.744 + 10310.141) / 2 = 円9929.9425 Mil.
Total Assets at the begining of last year (Aug23) was 円9,550 Mil.
Long-Term Debt & Capital Lease Obligation was 円404 Mil.
Total Current Assets was 円6,975 Mil.
Total Current Liabilities was 円2,963 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.

Akatsuki Eazima Co's current Net Income (TTM) was 797. ==> 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.

Akatsuki Eazima Co's current Cash Flow from Operations (TTM) was 1,198. ==> 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 (Aug24)
=796.697/10310.141
=0.07727314

ROA (Last Year)=Net Income/Total Assets (Aug23)
=559.327/9549.744
=0.05856984

Akatsuki Eazima Co's return on assets of this year was 0.07727314. Akatsuki Eazima Co's return on assets of last year was 0.05856984. ==> 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.

Akatsuki Eazima Co's current Net Income (TTM) was 797. Akatsuki Eazima Co's current Cash Flow from Operations (TTM) was 1,198. ==> 1,198 > 797 ==> 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: Aug25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Aug24 to Aug25
=373.259/10640.8905
=0.0350778

Gearing (Last Year: Aug24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Aug23 to Aug24
=404.08/9929.9425
=0.04069309

Akatsuki Eazima Co's gearing of this year was 0.0350778. Akatsuki Eazima Co's gearing of last year was 0.04069309. ==> 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: Aug25)=Total Current Assets/Total Current Liabilities
=7209.851/2899.275
=2.48677721

Current Ratio (Last Year: Aug24)=Total Current Assets/Total Current Liabilities
=6974.846/2962.668
=2.35424489

Akatsuki Eazima Co's current ratio of this year was 2.48677721. Akatsuki Eazima Co's current ratio of last year was 2.35424489. ==> 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.

Akatsuki Eazima Co's number of shares in issue this year was 2.023. Akatsuki Eazima Co's number of shares in issue last year was 2.028. ==> 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.

Gross Margin (This Year: TTM)=Gross Profit/Revenue
=1837.372/9135.652
=0.20112106

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1410.874/8825.161
=0.15986949

Akatsuki Eazima Co's gross margin of this year was 0.20112106. Akatsuki Eazima Co's gross margin of last year was 0.15986949. ==> 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 (Aug24)
=9135.652/10310.141
=0.8860841

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Aug23)
=8825.161/9549.744
=0.9241254

Akatsuki Eazima Co's asset turnover of this year was 0.8860841. Akatsuki Eazima Co's asset turnover of last year was 0.9241254. ==> 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+1+1+1+1+1+1+0
=8

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

Akatsuki Eazima Co has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 8 mean?
Akatsuki Eazima Co (TSE:1997) has a Piotroski F-Score of 8 as of Jun. 27, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Akatsuki Eazima Co and its competitors. This is 14% above median its historical median of 7.00. Over the past decade, Akatsuki Eazima Co's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, Akatsuki Eazima Co ranks #28 out of 1735 companies in the Construction industry, placing it in the top 1.6%.
Is Akatsuki Eazima Co's Piotroski F-Score too high?
Akatsuki Eazima Co's current Piotroski F-Score of 8 is 14% above median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 8.00. The Construction industry median Piotroski F-Score is 5.00. Akatsuki Eazima Co's value of 8 is 60% above this industry median. Based on the distribution chart, Akatsuki Eazima Co ranks #28 out of 1735 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Akatsuki Eazima Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Akatsuki Eazima Co's Piotroski F-Score compare to PWR and FIX?
According to the Construction industry distribution chart, Akatsuki Eazima Co ranks #28 out of 1735 companies for Piotroski F-Score. This places Akatsuki Eazima Co in the top 2% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Akatsuki Eazima Co's value of 8 is 60% above this benchmark. Historically, Akatsuki Eazima Co's own Piotroski F-Score has ranged from 3.00 to 8.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 5.00, Akatsuki Eazima Co 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 Construction company?
The median Piotroski F-Score among Construction companies is 5.00, based on 1,735 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. Akatsuki Eazima Co's current Piotroski F-Score of 8 is 60% 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 Akatsuki Eazima Co and its competitors. For the Construction 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. Akatsuki Eazima Co's current Piotroski F-Score is 8, which is 14% above 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 Akatsuki Eazima Co stock overvalued right now?
Based on GuruFocus' analysis, Akatsuki Eazima Co (TSE:1997) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,214.51, compared to a current price of 円3,960.00 — trading 78.8% above its estimated fair value. The current Piotroski F-Score is 8, which is 14% above median its 10-year median of 7.00 and 60% above the Construction industry median of 5.00. Akatsuki Eazima Co's overall GF Score™ is 54/100 with 2 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 Akatsuki Eazima Co (TSE:1997), the current Piotroski F-Score is 8 as of Jun. 27, 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 Akatsuki Eazima Co (TSE:1997) Overvalued in 2026?

Based on GuruFocus' analysis, Akatsuki Eazima Co stock appears to be overvalued. The current stock price of 円3,960.00 is trading 78.8% above its estimated GF Value™ of 円2,214.51. GuruFocus considers Akatsuki Eazima Co to be Significantly Overvalued.

Key valuation signals for TSE:1997:

  • Piotroski F-Score: 8 (14% above median its 10-year median of 7.00)
  • GF Value™: 円2,214.51 vs. price of 円3,960.00 (78.8% above fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 60% above the Construction median (#28 of 1735)

No single metric tells the full story. See the TSE:1997 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Akatsuki Eazima Co Business Description

Address Chiba-cho, Ibaraki Prefecture, Mito, JPN, 5770-2770
Akatsuki Eazima Co Ltd operates in the construction industry. It provides various building services, including the construction of cleaning equipment, plumbing equipment, constant temperature and humidity equipment, among others.
54GF Score

Get the complete analysis for TSE:1997

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

円3,960.00
Price
円2,214.51
GF Value