Sanko Marketing Foods Co (TSE:2762) Piotroski F-Score: 4 (As of Jul. 02, 2026) — 33% Above Median


TSE:2762 Sanko Marketing Foods Co Ltd TSE:2762
56 GF Score
Price 円88.00
GF Value 円135.99
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Sanko Marketing Foods Co Piotroski F-Score?

Sanko Marketing Foods Co TSE:2762 56 Piotroski F-Score is 4 as of Jul. 02, 2026, which is 33% above its 10-year median of 3.00. GuruFocus rates TSE:2762 with a GF Score™ of 56/100 and a GF Value™ of 円135.99 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 354 Restaurants companies, Sanko Marketing Foods Co ranks worse than 70.9% 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

Sanko Marketing Foods Co has an F-score of 4 indicating the company's financial situation is typical for a stable company.

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

TSE:2762' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 3   Max: 8
Current: 4

During the past 13 years, the highest Piotroski F-Score of Sanko Marketing Foods Co was 8. The lowest was 1. And the median was 3.

Sanko Marketing Foods Co  (TSE:2762) 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.


Sanko Marketing Foods Co Piotroski F-Score Related Terms


Sanko Marketing Foods Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Sanko Marketing Foods 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.

Sanko Marketing Foods Co Piotroski F-Score Chart

Sanko Marketing Foods Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.00 3.00 2.00 3.00 4.00

Sanko Marketing Foods Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 4.00 0.00 0.00 0.00

TSE:2762 vs MCD, SBUX, YUM: Piotroski F-Score Comparison

For the Restaurants subindustry, Sanko Marketing Foods 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.


Sanko Marketing Foods Co Piotroski F-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Sanko Marketing Foods Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Sanko Marketing Foods Co's Piotroski F-Score falls into.


TSE:2762
56GF Score
Sanko Marketing Foods Co Ltd TSE:2762
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 (Jun25) TTM:Last Year (Jun24) TTM:
Net Income was 円-816 Mil.
Cash Flow from Operations was 円-585 Mil.
Revenue was 円9,679 Mil.
Gross Profit was 円3,288 Mil.
Average Total Assets from the begining of this year (Jun24)
to the end of this year (Jun25) was (2383 + 2430) / 2 = 円2406.5 Mil.
Total Assets at the begining of this year (Jun24) was 円2,383 Mil.
Long-Term Debt & Capital Lease Obligation was 円365 Mil.
Total Current Assets was 円1,365 Mil.
Total Current Liabilities was 円1,190 Mil.
Net Income was 円-711 Mil.

Revenue was 円9,328 Mil.
Gross Profit was 円2,913 Mil.
Average Total Assets from the begining of last year (Jun23)
to the end of last year (Jun24) was (2473 + 2383) / 2 = 円2428 Mil.
Total Assets at the begining of last year (Jun23) was 円2,473 Mil.
Long-Term Debt & Capital Lease Obligation was 円334 Mil.
Total Current Assets was 円1,135 Mil.
Total Current Liabilities was 円1,180 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.

Sanko Marketing Foods Co's current Net Income (TTM) was -816. ==> Negative ==> Score 0.

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.

Sanko Marketing Foods Co's current Cash Flow from Operations (TTM) was -585. ==> Negative ==> Score 0.

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 (Jun24)
=-816/2383
=-0.34242551

ROA (Last Year)=Net Income/Total Assets (Jun23)
=-711/2473
=-0.28750505

Sanko Marketing Foods Co's return on assets of this year was -0.34242551. Sanko Marketing Foods Co's return on assets of last year was -0.28750505. ==> 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.

Sanko Marketing Foods Co's current Net Income (TTM) was -816. Sanko Marketing Foods Co's current Cash Flow from Operations (TTM) was -585. ==> -585 > -816 ==> 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: Jun25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Jun24 to Jun25
=365/2406.5
=0.15167255

Gearing (Last Year: Jun24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Jun23 to Jun24
=334/2428
=0.13756178

Sanko Marketing Foods Co's gearing of this year was 0.15167255. Sanko Marketing Foods Co's gearing of last year was 0.13756178. ==> Last year is lower than this year ==> Score 0.

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: Jun25)=Total Current Assets/Total Current Liabilities
=1365/1190
=1.14705882

Current Ratio (Last Year: Jun24)=Total Current Assets/Total Current Liabilities
=1135/1180
=0.96186441

Sanko Marketing Foods Co's current ratio of this year was 1.14705882. Sanko Marketing Foods Co's current ratio of last year was 0.96186441. ==> 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.

Sanko Marketing Foods Co's number of shares in issue this year was 30.064. Sanko Marketing Foods Co's number of shares in issue last year was 24.866. ==> 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
=3288/9679
=0.33970451

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2913/9328
=0.31228559

Sanko Marketing Foods Co's gross margin of this year was 0.33970451. Sanko Marketing Foods Co's gross margin of last year was 0.31228559. ==> 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 (Jun24)
=9679/2383
=4.06168695

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Jun23)
=9328/2473
=3.77193692

Sanko Marketing Foods Co's asset turnover of this year was 4.06168695. Sanko Marketing Foods Co's asset turnover of last year was 3.77193692. ==> 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
=0+0+0+1+0+1+0+1+1
=4

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

Sanko Marketing Foods Co has an F-score of 4 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 4 mean?
Sanko Marketing Foods Co (TSE:2762) has a Piotroski F-Score of 4 as of Jul. 02, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Sanko Marketing Foods Co and its competitors. This is 33% above median its historical median of 3.00. Over the past decade, Sanko Marketing Foods Co's Piotroski F-Score has ranged from 1.00 to 8.00. According to the industry distribution chart, Sanko Marketing Foods Co ranks #251 out of 354 companies in the Restaurants industry, placing it in the top 70.9%.
Is Sanko Marketing Foods Co's Piotroski F-Score too high?
Sanko Marketing Foods Co's current Piotroski F-Score of 4 is 33% above median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 8.00. The Restaurants industry median Piotroski F-Score is 5.00. Sanko Marketing Foods Co's value of 4 is 20% below this industry median. Based on the distribution chart, Sanko Marketing Foods Co ranks #251 out of 354 companies in the Restaurants industry, which is below the industry midpoint. Overall, Sanko Marketing Foods Co has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sanko Marketing Foods Co's Piotroski F-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Sanko Marketing Foods Co ranks #251 out of 354 companies for Piotroski F-Score. This places Sanko Marketing Foods Co in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Sanko Marketing Foods Co's value of 4 is 20% below this benchmark. Historically, Sanko Marketing Foods Co's own Piotroski F-Score has ranged from 1.00 to 8.00 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 5.00, Sanko Marketing Foods Co has consistently been below 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 Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 354 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. Sanko Marketing Foods Co's current Piotroski F-Score of 4 is 20% below 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 Sanko Marketing Foods Co and its competitors. For the Restaurants 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. Sanko Marketing Foods Co's current Piotroski F-Score is 4, which is 33% above median its own 10-year median of 3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sanko Marketing Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Sanko Marketing Foods Co (TSE:2762) is currently considered Significantly Undervalued. The stock's GF Value™ is 円135.99, compared to a current price of 円88.00 — trading 35.3% below its estimated fair value. The current Piotroski F-Score is 4, which is 33% above median its 10-year median of 3.00 and 20% below the Restaurants industry median of 5.00. Sanko Marketing Foods Co's overall GF Score™ is 56/100 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 Sanko Marketing Foods Co (TSE:2762), the current Piotroski F-Score is 4 as of Jul. 02, 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 Sanko Marketing Foods Co (TSE:2762) Overvalued in 2026?

Based on GuruFocus' analysis, Sanko Marketing Foods Co stock appears to be undervalued. The current stock price of 円88.00 is trading 35.3% below its estimated GF Value™ of 円135.99. GuruFocus considers Sanko Marketing Foods Co to be Significantly Undervalued.

Key valuation signals for TSE:2762:

  • Piotroski F-Score: 4 (33% above median its 10-year median of 3.00)
  • GF Value™: 円135.99 vs. price of 円88.00 (35.3% below fair value)
  • GF Score™: 56/100 with 2 warning signs
  • Industry Position: 20% below the Restaurants median (#251 of 354)

No single metric tells the full story. See the TSE:2762 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sanko Marketing Foods Co Business Description

Address 1-10-14 Shinkawa, Chuo-ku, Tokyo, JPN, 104-0033
Sanko Marketing Foods Co Ltd is a Japan-based company engaged in the management of the restaurant including bar, noodles, beef bowl, and Italian pasta. It is also engaged in the fishing industry.
56GF Score

Get the complete analysis for TSE:2762

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

円88.00
Price
円135.99
GF Value