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Raccoon HoldingsTSE:3031 +1.79%90 Piotroski F-Score is 8 as of Sep. 15, 2026, which is 100% above its 10-year median of 4.00. GuruFocus rates TSE:3031 with a GF Score™ of 90/100 and a GF Value™ of 円846.24 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,105 Retail - Cyclical companies, Raccoon Holdings ranks better than 98.1% 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
Raccoon Holdings 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 Raccoon Holdings's Piotroski F-Score or its related term are showing as below:
TSE:3031'
s Piotroski F-Score Range Over the Past 10 Years
Min: 2 Med: 4 Max: 8
Current: 8
During the past 13 years, the highest Piotroski F-Score of Raccoon Holdings was 8. The lowest was 2. And the median was 4.
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.
Raccoon Holdings Piotroski F-Score Related Terms
Raccoon Holdings Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Raccoon Holdings'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:3031 vs AMZN, BABA, PDD: Piotroski F-Score Comparison
For the Internet Retail subindustry, Raccoon Holdings'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.
Raccoon Holdings Piotroski F-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Raccoon Holdings's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Raccoon Holdings'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.
This Year (Jul26) TTM:
Last Year (Jul25) TTM:
Net Income was 149.748 + 257.513 + 224.377 + 226.771 = 円858 Mil. Cash Flow from Operations was 741.525 + -88.402 + 267.276 + 440.129 = 円1,361 Mil. Revenue was 1575.534 + 1676.913 + 1762.453 + 1776.608 = 円6,792 Mil. Gross Profit was 1328.917 + 1385.86 + 1483.73 + 1490.601 = 円5,689 Mil.
Average Total Assets from the begining of this year (Jul25)
to the end of this year (Jul26) was
(15956.541 + 16618.808 + 18277.475 + 19421.086 + 18813.351) / 5 = 円17817.4522 Mil. Total Assets at the begining of this year (Jul25) was 円15,957 Mil. Long-Term Debt & Capital Lease Obligation was 円2,825 Mil. Total Current Assets was 円15,665 Mil. Total Current Liabilities was 円11,725 Mil.
Net Income was 83.956 + 370.874 + 176.953 + 172.586 = 円804 Mil.
Revenue was 1529.348 + 1506.304 + 1539.171 + 1559.365 = 円6,134 Mil. Gross Profit was 1239.657 + 1241.042 + 1235.509 + 1272.304 = 円4,989 Mil.
Average Total Assets from the begining of last year (Jul24)
to the end of last year (Jul25) was
(15807.558 + 16251.427 + 15081.87 + 16222.808 + 15956.541) / 5 = 円15864.0408 Mil. Total Assets at the begining of last year (Jul24) was 円15,808 Mil. Long-Term Debt & Capital Lease Obligation was 円870 Mil. Total Current Assets was 円13,032 Mil. Total Current Liabilities was 円10,509 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.
Raccoon Holdings's current Net Income (TTM) was 858.
==> 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.
Raccoon Holdings's return on assets of this year was 0.05379668. Raccoon Holdings's return on assets of last year was 0.05088509.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Raccoon Holdings's gearing of this year was 0.15855241. Raccoon Holdings's gearing of last year was 0.05484101.
==> 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
Raccoon Holdings's current ratio of this year was 1.33604372. Raccoon Holdings's current ratio of last year was 1.24013078.
==> 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.
Raccoon Holdings's number of shares in issue this year was 19.583. Raccoon Holdings's number of shares in issue last year was 20.497.
==> 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.
Raccoon Holdings's gross margin of this year was 0.83767964. Raccoon Holdings's gross margin of last year was 0.81323103.
==> 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
Raccoon Holdings's asset turnover of this year was 0.42562533. Raccoon Holdings's asset turnover of last year was 0.38805412.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Raccoon Holdings has an F-score of 8. It is a good or high score, which usually indicates a very healthy situation.
Raccoon Holdings (TSE:3031) has a Piotroski F-Score of 8 as of Sep. 15, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Raccoon Holdings and its competitors. This is 100% above median its historical median of 4.00. Over the past decade, Raccoon Holdings' Piotroski F-Score has ranged from 2.00 to 8.00. According to the industry distribution chart, Raccoon Holdings ranks #21 out of 1105 companies in the Retail - Cyclical industry, placing it in the top 1.9%.
Is Raccoon Holdings' Piotroski F-Score too high?
Raccoon Holdings' current Piotroski F-Score of 8 is 100% above median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 8.00. The Retail - Cyclical industry median Piotroski F-Score is 6.00. Raccoon Holdings' value of 8 is 33.3% above this industry median. Based on the distribution chart, Raccoon Holdings ranks #21 out of 1105 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Raccoon Holdings has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Raccoon Holdings' Piotroski F-Score compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Raccoon Holdings ranks #21 out of 1105 companies for Piotroski F-Score. This places Raccoon Holdings in the top 2% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 6.00. Raccoon Holdings' value of 8 is 33.3% above this benchmark. Historically, Raccoon Holdings' own Piotroski F-Score has ranged from 2.00 to 8.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 6.00, Raccoon Holdings 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 - Cyclical company?
The median Piotroski F-Score among Retail - Cyclical companies is 6.00, based on 1,105 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. Raccoon Holdings'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 Raccoon Holdings and its competitors. For the Retail - Cyclical 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. Raccoon Holdings's current Piotroski F-Score is 8, which is 100% above median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Raccoon Holdings stock overvalued right now?
Based on GuruFocus' analysis, Raccoon Holdings (TSE:3031) is currently considered Modestly Undervalued. The stock's GF Value™ is 円846.24, compared to a current price of 円682.00 — trading 19.4% below its estimated fair value. The current Piotroski F-Score is 8, which is 100% above median its 10-year median of 4.00 and 33.3% above the Retail - Cyclical industry median of 6.00. Raccoon Holdings' overall GF Score™ is 90/100 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 Raccoon Holdings (TSE:3031), the current Piotroski F-Score is 8 as of Sep. 15, 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 Raccoon Holdings (TSE:3031) Overvalued in 2026?
Based on GuruFocus' analysis, Raccoon Holdings stock appears to be undervalued.
The current stock price of 円682.00 is trading 19.4% below its estimated GF Value™ of 円846.24.
GuruFocus considers Raccoon Holdings to be Modestly Undervalued.
Key valuation signals for TSE:3031:
Piotroski F-Score: 8 (100% above median its 10-year median of 4.00)
GF Value™: 円846.24 vs. price of 円682.00 (19.4% below fair value)
Industry Position: 33.3% above the Retail - Cyclical median (#21 of 1105)
No single metric tells the full story. See the TSE:3031 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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