AFC HD AMS Life Science Co (TSE:2927) Piotroski F-Score: 5 (As of Jul. 13, 2026) — 17% Below Median


TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
70 GF Score
Price 円861.00
GF Value 円997.83
Valuation Modestly Undervalued
! 6 Warning Signs
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What is AFC HD AMS Life Science Co Piotroski F-Score?

AFC HD AMS Life Science Co TSE:2927 +0.23% 70 Piotroski F-Score is 5 as of Jul. 13, 2026, which is 17% below its 10-year median of 6.00. GuruFocus rates TSE:2927 with a GF Score™ of 70/100 and a GF Value™ of 円997.83 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,914 Consumer Packaged Goods companies, AFC HD AMS Life Science Co ranks better than 51.93% 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

AFC HD AMS Life Science Co 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 AFC HD AMS Life Science Co's Piotroski F-Score or its related term are showing as below:

TSE:2927' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 6   Max: 8
Current: 5

During the past 13 years, the highest Piotroski F-Score of AFC HD AMS Life Science Co was 8. The lowest was 4. And the median was 6.

AFC HD AMS Life Science Co  (TSE:2927) 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.


AFC HD AMS Life Science Co Piotroski F-Score Related Terms


AFC HD AMS Life Science Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co Piotroski F-Score Chart

AFC HD AMS Life Science 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 6.00 5.00 6.00 6.00 5.00

AFC HD AMS Life Science Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 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 6.00 0.00 5.00 0.00

TSE:2927 vs KHC, GIS: Piotroski F-Score Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co Piotroski F-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's Piotroski F-Score falls into.


TSE:2927
70GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
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 (Aug25) TTM:Last Year (Aug24) TTM:
Net Income was 円1,449 Mil.
Cash Flow from Operations was 円1,787 Mil.
Revenue was 円32,655 Mil.
Gross Profit was 円11,261 Mil.
Average Total Assets from the begining of this year (Aug24)
to the end of this year (Aug25) was (47030.684 + 48726.913) / 2 = 円47878.7985 Mil.
Total Assets at the begining of this year (Aug24) was 円47,031 Mil.
Long-Term Debt & Capital Lease Obligation was 円5,475 Mil.
Total Current Assets was 円22,325 Mil.
Total Current Liabilities was 円25,993 Mil.
Net Income was 円1,252 Mil.

Revenue was 円30,185 Mil.
Gross Profit was 円10,492 Mil.
Average Total Assets from the begining of last year (Aug23)
to the end of last year (Aug24) was (41071.748 + 47030.684) / 2 = 円44051.216 Mil.
Total Assets at the begining of last year (Aug23) was 円41,072 Mil.
Long-Term Debt & Capital Lease Obligation was 円13,293 Mil.
Total Current Assets was 円22,095 Mil.
Total Current Liabilities was 円17,622 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.

AFC HD AMS Life Science Co's current Net Income (TTM) was 1,449. ==> 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.

AFC HD AMS Life Science Co's current Cash Flow from Operations (TTM) was 1,787. ==> 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)
=1448.545/47030.684
=0.0308

ROA (Last Year)=Net Income/Total Assets (Aug23)
=1252.067/41071.748
=0.03048487

AFC HD AMS Life Science Co's return on assets of this year was 0.0308. AFC HD AMS Life Science Co's return on assets of last year was 0.03048487. ==> 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.

AFC HD AMS Life Science Co's current Net Income (TTM) was 1,449. AFC HD AMS Life Science Co's current Cash Flow from Operations (TTM) was 1,787. ==> 1,787 > 1,449 ==> 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
=5475.08/47878.7985
=0.11435291

Gearing (Last Year: Aug24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Aug23 to Aug24
=13293.145/44051.216
=0.30176568

AFC HD AMS Life Science Co's gearing of this year was 0.11435291. AFC HD AMS Life Science Co's gearing of last year was 0.30176568. ==> 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
=22325.077/25992.564
=0.85890245

Current Ratio (Last Year: Aug24)=Total Current Assets/Total Current Liabilities
=22094.548/17622.142
=1.25379469

AFC HD AMS Life Science Co's current ratio of this year was 0.85890245. AFC HD AMS Life Science Co's current ratio of last year was 1.25379469. ==> 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.

AFC HD AMS Life Science Co's number of shares in issue this year was 14.068. AFC HD AMS Life Science Co's number of shares in issue last year was 14.051. ==> 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
=11261.364/32655.022
=0.34485856

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=10491.854/30185.451
=0.34757983

AFC HD AMS Life Science Co's gross margin of this year was 0.34485856. AFC HD AMS Life Science Co's gross margin of last year was 0.34757983. ==> 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)
=32655.022/47030.684
=0.69433441

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Aug23)
=30185.451/41071.748
=0.7349444

AFC HD AMS Life Science Co's asset turnover of this year was 0.69433441. AFC HD AMS Life Science Co's asset turnover of last year was 0.7349444. ==> 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+1+1+1+0+0+0+0
=5

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

AFC HD AMS Life Science Co 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?
AFC HD AMS Life Science Co (TSE:2927) has a Piotroski F-Score of 5 as of Jul. 13, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on AFC HD AMS Life Science Co and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, AFC HD AMS Life Science Co's Piotroski F-Score has ranged from 4.00 to 8.00. According to the industry distribution chart, AFC HD AMS Life Science Co ranks #920 out of 1914 companies in the Consumer Packaged Goods industry, placing it in the top 48.1%.
Is AFC HD AMS Life Science Co's Piotroski F-Score too high?
AFC HD AMS Life Science Co'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 4.00 to a high of 8.00. The Consumer Packaged Goods industry median Piotroski F-Score is 5.00. AFC HD AMS Life Science Co's value of 5 is 0% at this industry median. Based on the distribution chart, AFC HD AMS Life Science Co ranks #920 out of 1914 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, AFC HD AMS Life Science Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's Piotroski F-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, AFC HD AMS Life Science Co ranks #920 out of 1914 companies for Piotroski F-Score. This puts AFC HD AMS Life Science Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. AFC HD AMS Life Science Co's value of 5 is 0% at this benchmark. Historically, AFC HD AMS Life Science Co'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 6.00 vs. the industry median of 5.00, AFC HD AMS Life Science Co 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 Consumer Packaged Goods company?
The median Piotroski F-Score among Consumer Packaged Goods companies is 5.00, based on 1,914 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. AFC HD AMS Life Science Co'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 AFC HD AMS Life Science Co and its competitors. For the Consumer Packaged Goods 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. AFC HD AMS Life Science Co'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 AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円997.83, compared to a current price of 円861.00 — trading 13.7% below its estimated fair value. The current Piotroski F-Score is 5, which is 17% below median its 10-year median of 6.00 and 0% at the Consumer Packaged Goods industry median of 5.00. AFC HD AMS Life Science Co's overall GF Score™ is 70/100 with 6 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 AFC HD AMS Life Science Co (TSE:2927), the current Piotroski F-Score is 5 as of Jul. 13, 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 AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円861.00 is trading 13.7% below its estimated GF Value™ of 円997.83. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • Piotroski F-Score: 5 (17% below median its 10-year median of 6.00)
  • GF Value™: 円997.83 vs. price of 円861.00 (13.7% below fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 0% at the Consumer Packaged Goods median (#920 of 1914)

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
70GF Score

Get the complete analysis for TSE:2927

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

円861.00
Price
円997.83
GF Value