Seria Co (TSE:2782) Piotroski F-Score: 8 (As of Jul. 01, 2026) — 14% Above Median


TSE:2782 Seria Co Ltd TSE:2782
80 GF Score
Price 円3,635.00
GF Value 円3,623.20
Valuation Fairly Valued
! 1 Warning Sign
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What is Seria Co Piotroski F-Score?

Seria Co TSE:2782 -1.76% 80 Piotroski F-Score is 8 as of Jul. 01, 2026, which is 14% above its 10-year median of 7.00. GuruFocus rates TSE:2782 with a GF Score™ of 80/100 and a GF Value™ of 円3,623.20 (Fairly Valued). The stock has 1 warning sign investors should review. Among 296 Retail - Defensive companies, Seria Co ranks better than 98.31% 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

Seria 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 Seria Co's Piotroski F-Score or its related term are showing as below:

TSE:2782' s Piotroski F-Score Range Over the Past 10 Years
Min: 6   Med: 7   Max: 8
Current: 8

During the past 13 years, the highest Piotroski F-Score of Seria Co was 8. The lowest was 6. And the median was 7.

Seria Co  (TSE:2782) 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.


Seria Co Piotroski F-Score Related Terms


Seria Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Seria 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.

Seria Co Piotroski F-Score Chart

Seria Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.00 6.00 6.00 8.00 8.00

Seria Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 8.00 0.00 0.00 0.00 8.00

TSE:2782 vs WMT, COST, TGT: Piotroski F-Score Comparison

For the Discount Stores subindustry, Seria 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.


Seria Co Piotroski F-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Seria Co's Piotroski F-Score distribution charts can be found below:

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


TSE:2782
80GF Score
Seria Co Ltd TSE:2782
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 (Mar26) TTM:Last Year (Mar25) TTM:
Net Income was 円14,696 Mil.
Cash Flow from Operations was 円19,016 Mil.
Revenue was 円255,695 Mil.
Gross Profit was 円106,714 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was (141496 + 128681) / 2 = 円135088.5 Mil.
Total Assets at the begining of this year (Mar25) was 円141,496 Mil.
Long-Term Debt & Capital Lease Obligation was 円445 Mil.
Total Current Assets was 円82,154 Mil.
Total Current Liabilities was 円27,732 Mil.
Net Income was 円11,218 Mil.

Revenue was 円236,327 Mil.
Gross Profit was 円97,937 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was (132705 + 141496) / 2 = 円137100.5 Mil.
Total Assets at the begining of last year (Mar24) was 円132,705 Mil.
Long-Term Debt & Capital Lease Obligation was 円871 Mil.
Total Current Assets was 円97,898 Mil.
Total Current Liabilities was 円25,052 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.

Seria Co's current Net Income (TTM) was 14,696. ==> 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.

Seria Co's current Cash Flow from Operations (TTM) was 19,016. ==> 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 (Mar25)
=14696/141496
=0.10386159

ROA (Last Year)=Net Income/Total Assets (Mar24)
=11218/132705
=0.08453336

Seria Co's return on assets of this year was 0.10386159. Seria Co's return on assets of last year was 0.08453336. ==> 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.

Seria Co's current Net Income (TTM) was 14,696. Seria Co's current Cash Flow from Operations (TTM) was 19,016. ==> 19,016 > 14,696 ==> 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: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=445/135088.5
=0.00329414

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=871/137100.5
=0.006353

Seria Co's gearing of this year was 0.00329414. Seria Co's gearing of last year was 0.006353. ==> 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: Mar26)=Total Current Assets/Total Current Liabilities
=82154/27732
=2.96242608

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=97898/25052
=3.90779179

Seria Co's current ratio of this year was 2.96242608. Seria Co's current ratio of last year was 3.90779179. ==> 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.

Seria Co's number of shares in issue this year was 67.079. Seria Co's number of shares in issue last year was 75.24. ==> 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
=106714/255695
=0.41734879

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=97937/236327
=0.41441308

Seria Co's gross margin of this year was 0.41734879. Seria Co's gross margin of last year was 0.41441308. ==> 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 (Mar25)
=255695/141496
=1.80708289

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=236327/132705
=1.78084473

Seria Co's asset turnover of this year was 1.80708289. Seria Co's asset turnover of last year was 1.78084473. ==> 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+1+1+1+0+1+1+1
=8

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

Seria 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?
Seria Co (TSE:2782) has a Piotroski F-Score of 8 as of Jul. 01, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Seria Co and its competitors. This is 14% above median its historical median of 7.00. Over the past decade, Seria Co's Piotroski F-Score has ranged from 6.00 to 8.00. According to the industry distribution chart, Seria Co ranks #5 out of 296 companies in the Retail - Defensive industry, placing it in the top 1.7%.
Is Seria Co's Piotroski F-Score too high?
Seria 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 6.00 to a high of 8.00. The Retail - Defensive industry median Piotroski F-Score is 6.00. Seria Co's value of 8 is 33.3% above this industry median. Based on the distribution chart, Seria Co ranks #5 out of 296 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Seria Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Seria Co's Piotroski F-Score compare to WMT and COST?
According to the Retail - Defensive industry distribution chart, Seria Co ranks #5 out of 296 companies for Piotroski F-Score. This places Seria Co in the top 2% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 6.00. Seria Co's value of 8 is 33.3% above this benchmark. Historically, Seria Co's own Piotroski F-Score has ranged from 6.00 to 8.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 6.00, Seria 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 Retail - Defensive company?
The median Piotroski F-Score among Retail - Defensive companies is 6.00, based on 296 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. Seria Co's current Piotroski F-Score of 8 is 33.3% 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 Seria Co and its competitors. For the Retail - Defensive industry, the median Piotroski F-Score is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Seria 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 Seria Co stock overvalued right now?
Based on GuruFocus' analysis, Seria Co (TSE:2782) is currently considered Fairly Valued. The stock's GF Value™ is 円3,623.20, compared to a current price of 円3,635.00 — trading 0.3% 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 33.3% above the Retail - Defensive industry median of 6.00. Seria Co's overall GF Score™ is 80/100 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 Seria Co (TSE:2782), the current Piotroski F-Score is 8 as of Jul. 01, 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 Seria Co (TSE:2782) Overvalued in 2026?

Based on GuruFocus' analysis, Seria Co stock appears to be overvalued. The current stock price of 円3,635.00 is trading 0.3% above its estimated GF Value™ of 円3,623.20. GuruFocus considers Seria Co to be Fairly Valued.

Key valuation signals for TSE:2782:

  • Piotroski F-Score: 8 (14% above median its 10-year median of 7.00)
  • GF Value™: 円3,623.20 vs. price of 円3,635.00 (0.3% above fair value)
  • GF Score™: 80/100 with 1 warning sign
  • Industry Position: 33.3% above the Retail - Defensive median (#5 of 296)

No single metric tells the full story. See the TSE:2782 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Seria Co Business Description

Address 2-38 Sobutsu, Ogaki, Gifu, JPN, 503-0934
Seria Co Ltd is a Japanese discount retailer. The business operates under the "100 yen" price concept. The "100 yen" shop stocks various products, from clothing to stationery, and each item is priced at 100 yen. These shops keep prices down by purchasing goods internationally and in large quantities. The company operates stores, wholesale and franchisees, offering consumer products. The company offers a variety of goods, such as food products, clothes, kitchen and electrical appliances, cosmetics, accessories, health products, cleaning products, outdoor products, and seasonal products. Seria is also commercializing its own private-brand products.
80GF Score

Get the complete analysis for TSE:2782

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

円3,635.00
Price
円3,623.20
GF Value