Eternal Hospitality Group CoTSE:3193 +1.28%74 Piotroski F-Score is 6 as of Jun. 29, 2026, which is 50% above its 10-year median of 4.00. GuruFocus rates TSE:3193 with a GF Score™ of 74/100 and a GF Value™ of 円4,247.22 (Significantly Undervalued). Among 356 Restaurants companies, Eternal Hospitality Group Co ranks better than 73.6% 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
Eternal Hospitality Group Co has an F-score of 6 indicating the company's financial situation is typical for a stable company.
The historical rank and industry rank for Eternal Hospitality Group Co's Piotroski F-Score or its related term are showing as below:
TSE:3193'
s Piotroski F-Score Range Over the Past 10 Years
Min: 2 Med: 4 Max: 8
Current: 6
During the past 13 years, the highest Piotroski F-Score of Eternal Hospitality Group Co was 8. The lowest was 2. And the median was 4.
Eternal Hospitality Group Co (TSE:3193) 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.
Eternal Hospitality Group Co Piotroski F-Score Related Terms
Eternal Hospitality Group Co Piotroski F-Score Historical Data
* 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.
Eternal Hospitality Group Co Piotroski F-Score Chart
TSE:3193 vs MCD, SBUX, YUM: Piotroski F-Score Comparison
For the Restaurants subindustry, Eternal Hospitality Group 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.
Eternal Hospitality Group Co Piotroski F-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group Co'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.
Eternal Hospitality Group Co's current Net Income (TTM) was 1,721.
==> 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.
Eternal Hospitality Group Co's current Cash Flow from Operations (TTM) was 2,493.
==> 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.
Eternal Hospitality Group Co's return on assets of this year was 0.08331429. Eternal Hospitality Group Co's return on assets of last year was 0.11011636.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Eternal Hospitality Group Co's gearing of this year was 0.09834323. Eternal Hospitality Group Co's gearing of last year was 0.11776612.
==> 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
Eternal Hospitality Group Co's current ratio of this year was 1.33482614. Eternal Hospitality Group Co's current ratio of last year was 1.34154828.
==> 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.
Eternal Hospitality Group Co's number of shares in issue this year was 11.531. Eternal Hospitality Group Co's number of shares in issue last year was 11.583.
==> 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.
Eternal Hospitality Group Co's gross margin of this year was 0.68544124. Eternal Hospitality Group Co's gross margin of last year was 0.69395246.
==> 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
Eternal Hospitality Group Co's asset turnover of this year was 2.2443942. Eternal Hospitality Group Co's asset turnover of last year was 2.16957863.
==> 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
+
0
+
1
+
1
+
0
+
1
+
0
+
1
=
6
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Eternal Hospitality Group Co has an F-score of 6 indicating the company's financial situation is typical for a stable company.
Eternal Hospitality Group Co (TSE:3193) has a Piotroski F-Score of 6 as of Jun. 29, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Eternal Hospitality Group Co and its competitors. This is 50% above median its historical median of 4.00. Over the past decade, Eternal Hospitality Group Co's Piotroski F-Score has ranged from 2.00 to 8.00. According to the industry distribution chart, Eternal Hospitality Group Co ranks #94 out of 356 companies in the Restaurants industry, placing it in the top 26.4%.
Is Eternal Hospitality Group Co's Piotroski F-Score too high?
Eternal Hospitality Group Co's current Piotroski F-Score of 6 is 50% 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 Restaurants industry median Piotroski F-Score is 5.00. Eternal Hospitality Group Co's value of 6 is 20% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #94 out of 356 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Piotroski F-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #94 out of 356 companies for Piotroski F-Score. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Eternal Hospitality Group Co's value of 6 is 20% above this benchmark. Historically, Eternal Hospitality Group Co's 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 5.00, Eternal Hospitality Group 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 Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 356 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. Eternal Hospitality Group Co's current Piotroski F-Score of 6 is 20% 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 Eternal Hospitality Group 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. Eternal Hospitality Group Co's current Piotroski F-Score is 6, which is 50% 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 Eternal Hospitality Group Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Hospitality Group Co (TSE:3193) is currently considered Significantly Undervalued. The stock's GF Value™ is 円4,247.22, compared to a current price of 円2,694.00 — trading 36.6% below its estimated fair value. The current Piotroski F-Score is 6, which is 50% above median its 10-year median of 4.00 and 20% above the Restaurants industry median of 5.00. Eternal Hospitality Group Co's overall GF Score™ is 74/100. 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 Eternal Hospitality Group Co (TSE:3193), the current Piotroski F-Score is 6 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 Eternal Hospitality Group Co (TSE:3193) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of 円2,694.00 is trading 36.6% below its estimated GF Value™ of 円4,247.22.
GuruFocus considers Eternal Hospitality Group Co to be Significantly Undervalued.
Key valuation signals for TSE:3193:
Piotroski F-Score: 6 (50% above median its 10-year median of 4.00)
GF Value™: 円4,247.22 vs. price of 円2,694.00 (36.6% below fair value)
Industry Position: 20% above the Restaurants median (#94 of 356)
No single metric tells the full story. See the TSE:3193 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
74GF Score
Get the complete analysis for TSE:3193
Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3193 has been successfully added to your 
