ABC-MartTSE:2670 -0.84%88 Piotroski F-Score is 5 as of Jun. 29, 2026, which is 29% below its 10-year median of 7.00. GuruFocus rates TSE:2670 with a GF Score™ of 88/100 and a GF Value™ of 円3,090.89 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,096 Retail - Cyclical companies, ABC-Mart ranks better than 50.27% 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
ABC-Mart 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 ABC-Mart's Piotroski F-Score or its related term are showing as below:
TSE:2670'
s Piotroski F-Score Range Over the Past 10 Years
Min: 4 Med: 7 Max: 8
Current: 5
During the past 13 years, the highest Piotroski F-Score of ABC-Mart was 8. The lowest was 4. And the median was 7.
ABC-Mart (TSE:2670) 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.
ABC-Mart Piotroski F-Score Related Terms
ABC-Mart Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for ABC-Mart'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.
TSE:2670 vs TJX, ROST, BURL: Piotroski F-Score Comparison
For the Apparel Retail subindustry, ABC-Mart'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.
ABC-Mart Piotroski F-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, ABC-Mart's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where ABC-Mart'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.
*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.
ABC-Mart's current Net Income (TTM) was 46,346.
==> 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.
ABC-Mart's current ratio of this year was 6.58846793. ABC-Mart's current ratio of last year was 6.70779372.
==> 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.
ABC-Mart's number of shares in issue this year was 247.617. ABC-Mart's number of shares in issue last year was 247.617.
==> 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.
ABC-Mart's gross margin of this year was 0.50685905. ABC-Mart's gross margin of last year was 0.50460771.
==> 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
ABC-Mart's asset turnover of this year was 0.9042307. ABC-Mart's asset turnover of last year was 0.96092798.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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5
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
ABC-Mart has an F-score of 5 indicating the company's financial situation is typical for a stable company.
ABC-Mart (TSE:2670) has a Piotroski F-Score of 5 as of Jun. 29, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on ABC-Mart and its competitors. This is 29% below median its historical median of 7.00. Over the past decade, ABC-Mart's Piotroski F-Score has ranged from 4.00 to 8.00. According to the industry distribution chart, ABC-Mart ranks #545 out of 1096 companies in the Retail - Cyclical industry, placing it in the top 49.7%.
Is ABC-Mart's Piotroski F-Score too high?
ABC-Mart's current Piotroski F-Score of 5 is 29% below median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 8.00. The Retail - Cyclical industry median Piotroski F-Score is 5.00. ABC-Mart's value of 5 is 0% at this industry median. Based on the distribution chart, ABC-Mart ranks #545 out of 1096 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, ABC-Mart has a GF Score™ of 88/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does ABC-Mart's Piotroski F-Score compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, ABC-Mart ranks #545 out of 1096 companies for Piotroski F-Score. This puts ABC-Mart in the upper half of its industry. The industry median Piotroski F-Score is 5.00. ABC-Mart's value of 5 is 0% at this benchmark. Historically, ABC-Mart's own Piotroski F-Score has ranged from 4.00 to 8.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 5.00, ABC-Mart 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 Retail - Cyclical company?
The median Piotroski F-Score among Retail - Cyclical companies is 5.00, based on 1,096 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. ABC-Mart'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 ABC-Mart and its competitors. For the Retail - Cyclical 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. ABC-Mart's current Piotroski F-Score is 5, which is 29% below 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 ABC-Mart stock overvalued right now?
Based on GuruFocus' analysis, ABC-Mart (TSE:2670) is currently considered Fairly Valued. The stock's GF Value™ is 円3,090.89, compared to a current price of 円2,826.00 — trading 8.6% below its estimated fair value. The current Piotroski F-Score is 5, which is 29% below median its 10-year median of 7.00 and 0% at the Retail - Cyclical industry median of 5.00. ABC-Mart's overall GF Score™ is 88/100 with 1 warning sign 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 ABC-Mart (TSE:2670), the current Piotroski F-Score is 5 as of Jun. 29, 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 ABC-Mart (TSE:2670) Overvalued in 2026?
Based on GuruFocus' analysis, ABC-Mart stock appears to be undervalued.
The current stock price of 円2,826.00 is trading 8.6% below its estimated GF Value™ of 円3,090.89.
GuruFocus considers ABC-Mart to be Fairly Valued.
Key valuation signals for TSE:2670:
Piotroski F-Score: 5 (29% below median its 10-year median of 7.00)
GF Value™: 円3,090.89 vs. price of 円2,826.00 (8.6% below fair value)
Industry Position: 0% at the Retail - Cyclical median (#545 of 1096)
No single metric tells the full story. See the TSE:2670 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABC-Mart Inc is engaged in the retail sale of shoes, footwear-related accessories, and apparel under various brands such as HAWKINS, VANS, Saucony, DANNER, NUOVO Collection, and White's Boots. The company operates its ABC-MART stores both in Japan and overseas.. The company consists of domestic operations and overseas subsidiaries in Korea, Taiwan, Vietnam, and the United States, each managed as an independent business unit.
88GF Score
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