Kids Star (TSE:248A) Piotroski F-Score: 5 (As of Jul. 12, 2026) — 17% Below Median


TSE:248A Kids Star Inc TSE:248A
21 GF Score
Price 円846.00
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What is Kids Star Piotroski F-Score?

Kids Star TSE:248A -0.24% 21 Piotroski F-Score is 5 as of Jul. 12, 2026, which is 17% below its 10-year median of 6.00. GuruFocus rates TSE:248A with a GF Score™ of 21/100. Among 2,740 Software companies, Kids Star ranks better than 59.74% 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

Kids Star 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 Kids Star's Piotroski F-Score or its related term are showing as below:

TSE:248A' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 6   Max: 7
Current: 5

During the past 4 years, the highest Piotroski F-Score of Kids Star was 7. The lowest was 5. And the median was 6.

Kids Star  (TSE:248A) 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.


Kids Star Piotroski F-Score Related Terms


Kids Star Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Kids Star'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.

Kids Star Piotroski F-Score Chart

Kids Star Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
N/A N/A 7.00 5.00

Kids Star Quarterly Data
Dec22 Jun23 Dec23 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 5.00 0.00

TSE:248A vs UBER, SHOP, CRM: Piotroski F-Score Comparison

For the Software - Application subindustry, Kids Star'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.


Kids Star Piotroski F-Score vs Software Industry

For the Software industry and Technology sector, Kids Star's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Kids Star's Piotroski F-Score falls into.


TSE:248A
21GF Score
Kids Star Inc TSE:248A
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 (Dec25) TTM:Last Year (Dec24) TTM:
Net Income was 円158.0 Mil.
Cash Flow from Operations was 円389.9 Mil.
Revenue was 円1,157.1 Mil.
Gross Profit was 円715.6 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (2607.21 + 2810.76) / 2 = 円2708.985 Mil.
Total Assets at the begining of this year (Dec24) was 円2,607.2 Mil.
Long-Term Debt & Capital Lease Obligation was 円0.0 Mil.
Total Current Assets was 円2,429.5 Mil.
Total Current Liabilities was 円445.8 Mil.
Net Income was 円104.9 Mil.

Revenue was 円908.2 Mil.
Gross Profit was 円566.2 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (772.006 + 2607.21) / 2 = 円1689.608 Mil.
Total Assets at the begining of last year (Dec23) was 円772.0 Mil.
Long-Term Debt & Capital Lease Obligation was 円0.0 Mil.
Total Current Assets was 円2,302.4 Mil.
Total Current Liabilities was 円428.4 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.

Kids Star's current Net Income (TTM) was 158.0. ==> 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.

Kids Star's current Cash Flow from Operations (TTM) was 389.9. ==> 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)
=157.967/2607.21
=0.06058852

ROA (Last Year)=Net Income/Total Assets (Dec23)
=104.916/772.006
=0.1359005

Kids Star's return on assets of this year was 0.06058852. Kids Star's return on assets of last year was 0.1359005. ==> 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.

Kids Star's current Net Income (TTM) was 158.0. Kids Star's current Cash Flow from Operations (TTM) was 389.9. ==> 389.9 > 158.0 ==> 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
=0/2708.985
=0

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=0/1689.608
=0

Kids Star's gearing of this year was 0. Kids Star's gearing of last year was 0. ==> 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
=2429.502/445.776
=5.45005115

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=2302.397/428.403
=5.37437179

Kids Star's current ratio of this year was 5.45005115. Kids Star's current ratio of last year was 5.37437179. ==> 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.

Kids Star's number of shares in issue this year was 2.606. Kids Star's number of shares in issue last year was 2.083. ==> 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
=715.642/1157.139
=0.61845811

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=566.222/908.174
=0.62347303

Kids Star's gross margin of this year was 0.61845811. Kids Star's gross margin of last year was 0.62347303. ==> 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)
=1157.139/2607.21
=0.44382271

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=908.174/772.006
=1.17638205

Kids Star's asset turnover of this year was 0.44382271. Kids Star's asset turnover of last year was 1.17638205. ==> 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

Kids Star 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?
Kids Star (TSE:248A) has a Piotroski F-Score of 5 as of Jul. 12, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Kids Star and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, Kids Star's Piotroski F-Score has ranged from 5.00 to 7.00. According to the industry distribution chart, Kids Star ranks #1103 out of 2740 companies in the Software industry, placing it in the top 40.3%.
Is Kids Star's Piotroski F-Score too high?
Kids Star's current Piotroski F-Score of 5 is 17% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 5.00 to a high of 7.00. The Software industry median Piotroski F-Score is 5.00. Kids Star's value of 5 is 0% at this industry median. Based on the distribution chart, Kids Star ranks #1103 out of 2740 companies in the Software industry, which is above the industry midpoint. Overall, Kids Star has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Kids Star's Piotroski F-Score compare to UBER and SHOP?
According to the Software industry distribution chart, Kids Star ranks #1103 out of 2740 companies for Piotroski F-Score. This puts Kids Star in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Kids Star's value of 5 is 0% at this benchmark. Historically, Kids Star'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 6.00 vs. the industry median of 5.00, Kids Star 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 Software company?
The median Piotroski F-Score among Software companies is 5.00, based on 2,740 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. Kids Star'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 Kids Star and its competitors. For the Software 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. Kids Star's current Piotroski F-Score is 5, which is 17% 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 Kids Star stock overvalued right now?
Kids Star (TSE:248A) has a current Piotroski F-Score of 5. The current Piotroski F-Score is 5, which is 17% below median its 10-year median of 6.00 and 0% at the Software industry median of 5.00. Kids Star's overall GF Score™ is 21/100. 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 Kids Star (TSE:248A), the current Piotroski F-Score is 5 as of Jul. 12, 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.

Kids Star Business Description

Address 9-5 Shinsencho, Shibuya-ku, Tokyo, JPN, 150-0045
Kids Star Inc is engaged in development and operation of Gokko Land a social experience application for families, and planning and operation of events, and business development support for companies and organizations related to products for children.
21GF Score

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円846.00
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