Koshidaka Holdings Co (TSE:2157) Piotroski F-Score: 7 (As of Jun. 27, 2026) — 40% Above Median


TSE:2157 Koshidaka Holdings Co Ltd TSE:2157
86 GF Score
Price 円929.00
GF Value 円1,360.72
Valuation Significantly Undervalued
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What is Koshidaka Holdings Co Piotroski F-Score?

Koshidaka Holdings Co TSE:2157 +0.87% 86 Piotroski F-Score is 7 as of Jun. 27, 2026, which is 40% above its 10-year median of 5.00. GuruFocus rates TSE:2157 with a GF Score™ of 86/100 and a GF Value™ of 円1,360.72 (Significantly Undervalued). Among 840 Travel & Leisure companies, Koshidaka Holdings Co ranks better than 88.57% on this metric.

Good Sign:

Piotroski F-Score is 7, 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

Koshidaka Holdings Co has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

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

TSE:2157' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 5   Max: 7
Current: 7

During the past 13 years, the highest Piotroski F-Score of Koshidaka Holdings Co was 7. The lowest was 1. And the median was 5.

Koshidaka Holdings Co  (TSE:2157) 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.


Koshidaka Holdings Co Piotroski F-Score Related Terms


Koshidaka Holdings Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Koshidaka Holdings 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.

Koshidaka Holdings Co Piotroski F-Score Chart

Koshidaka Holdings 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 1.00 7.00 7.00 6.00 7.00

Koshidaka Holdings Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 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 0.00 0.00 7.00 0.00 0.00

TSE:2157 vs AS, HAS, LTH: Piotroski F-Score Comparison

For the Leisure subindustry, Koshidaka Holdings 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.


Koshidaka Holdings Co Piotroski F-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Koshidaka Holdings Co's Piotroski F-Score distribution charts can be found below:

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


TSE:2157
86GF Score
Koshidaka Holdings Co Ltd TSE:2157
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 (Aug25) TTM:Last Year (Aug24) TTM:
Net Income was 円5,259 Mil.
Cash Flow from Operations was 円12,774 Mil.
Revenue was 円69,387 Mil.
Gross Profit was 円18,373 Mil.
Average Total Assets from the begining of this year (Aug24)
to the end of this year (Aug25) was (61714.913 + 68588.765) / 2 = 円65151.839 Mil.
Total Assets at the begining of this year (Aug24) was 円61,715 Mil.
Long-Term Debt & Capital Lease Obligation was 円10,189 Mil.
Total Current Assets was 円15,792 Mil.
Total Current Liabilities was 円14,924 Mil.
Net Income was 円6,735 Mil.

Revenue was 円63,264 Mil.
Gross Profit was 円16,754 Mil.
Average Total Assets from the begining of last year (Aug23)
to the end of last year (Aug24) was (57007.803 + 61714.913) / 2 = 円59361.358 Mil.
Total Assets at the begining of last year (Aug23) was 円57,008 Mil.
Long-Term Debt & Capital Lease Obligation was 円9,725 Mil.
Total Current Assets was 円11,903 Mil.
Total Current Liabilities was 円13,976 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.

Koshidaka Holdings Co's current Net Income (TTM) was 5,259. ==> 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.

Koshidaka Holdings Co's current Cash Flow from Operations (TTM) was 12,774. ==> 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)
=5258.817/61714.913
=0.08521145

ROA (Last Year)=Net Income/Total Assets (Aug23)
=6735.312/57007.803
=0.11814719

Koshidaka Holdings Co's return on assets of this year was 0.08521145. Koshidaka Holdings Co's return on assets of last year was 0.11814719. ==> 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.

Koshidaka Holdings Co's current Net Income (TTM) was 5,259. Koshidaka Holdings Co's current Cash Flow from Operations (TTM) was 12,774. ==> 12,774 > 5,259 ==> 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
=10188.82/65151.839
=0.15638576

Gearing (Last Year: Aug24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Aug23 to Aug24
=9725.06/59361.358
=0.16382813

Koshidaka Holdings Co's gearing of this year was 0.15638576. Koshidaka Holdings Co's gearing of last year was 0.16382813. ==> 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
=15791.753/14923.933
=1.05814955

Current Ratio (Last Year: Aug24)=Total Current Assets/Total Current Liabilities
=11903.342/13975.861
=0.85170724

Koshidaka Holdings Co's current ratio of this year was 1.05814955. Koshidaka Holdings Co's current ratio of last year was 0.85170724. ==> 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.

Koshidaka Holdings Co's number of shares in issue this year was 88.502. Koshidaka Holdings Co's number of shares in issue last year was 88.786. ==> 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
=18373.057/69387.151
=0.26479048

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=16753.579/63263.94
=0.26482035

Koshidaka Holdings Co's gross margin of this year was 0.26479048. Koshidaka Holdings Co's gross margin of last year was 0.26482035. ==> 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 (Aug24)
=69387.151/61714.913
=1.12431741

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Aug23)
=63263.94/57007.803
=1.10974177

Koshidaka Holdings Co's asset turnover of this year was 1.12431741. Koshidaka Holdings Co's asset turnover of last year was 1.10974177. ==> 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+0+1+1+1+1+0+1
=7

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

Koshidaka Holdings Co has an F-score of 7. 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 7 mean?
Koshidaka Holdings Co (TSE:2157) has a Piotroski F-Score of 7 as of Jun. 27, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Koshidaka Holdings Co and its competitors. This is 40% above median its historical median of 5.00. Over the past decade, Koshidaka Holdings Co's Piotroski F-Score has ranged from 1.00 to 7.00. According to the industry distribution chart, Koshidaka Holdings Co ranks #96 out of 840 companies in the Travel & Leisure industry, placing it in the top 11.4%.
Is Koshidaka Holdings Co's Piotroski F-Score too high?
Koshidaka Holdings Co's current Piotroski F-Score of 7 is 40% above median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 7.00. The Travel & Leisure industry median Piotroski F-Score is 5.00. Koshidaka Holdings Co's value of 7 is 40% above this industry median. Based on the distribution chart, Koshidaka Holdings Co ranks #96 out of 840 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Koshidaka Holdings Co has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Koshidaka Holdings Co's Piotroski F-Score compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Koshidaka Holdings Co ranks #96 out of 840 companies for Piotroski F-Score. This places Koshidaka Holdings Co in the top 11% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Koshidaka Holdings Co's value of 7 is 40% above this benchmark. Historically, Koshidaka Holdings Co's own Piotroski F-Score has ranged from 1.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, Koshidaka Holdings 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 Travel & Leisure company?
The median Piotroski F-Score among Travel & Leisure companies is 5.00, based on 840 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. Koshidaka Holdings Co's current Piotroski F-Score of 7 is 40% 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 Koshidaka Holdings Co 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. Koshidaka Holdings Co's current Piotroski F-Score is 7, which is 40% above 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 Koshidaka Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Koshidaka Holdings Co (TSE:2157) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,360.72, compared to a current price of 円929.00 — trading 31.7% below its estimated fair value. The current Piotroski F-Score is 7, which is 40% above median its 10-year median of 5.00 and 40% above the Travel & Leisure industry median of 5.00. Koshidaka Holdings Co's overall GF Score™ is 86/100. 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 Koshidaka Holdings Co (TSE:2157), the current Piotroski F-Score is 7 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 Koshidaka Holdings Co (TSE:2157) Overvalued in 2026?

Based on GuruFocus' analysis, Koshidaka Holdings Co stock appears to be undervalued. The current stock price of 円929.00 is trading 31.7% below its estimated GF Value™ of 円1,360.72. GuruFocus considers Koshidaka Holdings Co to be Significantly Undervalued.

Key valuation signals for TSE:2157:

  • Piotroski F-Score: 7 (40% above median its 10-year median of 5.00)
  • GF Value™: 円1,360.72 vs. price of 円929.00 (31.7% below fair value)
  • GF Score™: 86/100
  • Industry Position: 40% above the Travel & Leisure median (#96 of 840)

No single metric tells the full story. See the TSE:2157 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Koshidaka Holdings Co Business Description

Address 1 Chome-5-1 Odomomachi, Gunma, Maebashi, JPN, 371-0847
Koshidaka Holdings Co Ltd is engaged in Caves real estate management business karaoke bowling.
86GF Score

Get the complete analysis for TSE:2157

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

円929.00
Price
円1,360.72
GF Value