Satudora Holdings Co (TSE:3544) Piotroski F-Score: 6 (As of Jul. 09, 2026) — Near Median


TSE:3544 Satudora Holdings Co Ltd TSE:3544
57 GF Score
Price 円1,250.00
GF Value 円870.46
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Satudora Holdings Co Piotroski F-Score?

Satudora Holdings Co TSE:3544 +0.24% 57 Piotroski F-Score is 6 as of Jul. 09, 2026, which is at its 10-year median of 6.00. GuruFocus rates TSE:3544 with a GF Score™ of 57/100 and a GF Value™ of 円870.46 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 649 Healthcare Providers & Services companies, Satudora Holdings Co ranks better than 75.04% 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

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

TSE:3544' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 6   Max: 7
Current: 6

During the past 13 years, the highest Piotroski F-Score of Satudora Holdings Co was 7. The lowest was 3. And the median was 6.

Satudora Holdings Co  (TSE:3544) 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.


Satudora Holdings Co Piotroski F-Score Related Terms


Satudora Holdings Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Satudora Holdings 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.

Satudora Holdings Co Piotroski F-Score Chart

Satudora Holdings Co Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.00 3.00 7.00 7.00 6.00

Satudora Holdings Co Semi-Annual Data
Aug16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 May26
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 7.00 0.00 7.00 0.00 6.00

Satudora Holdings Co Piotroski F-Score Competitor Comparison

For the Pharmaceutical Retailers subindustry, Satudora Holdings 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.


Satudora Holdings Co Piotroski F-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Satudora Holdings Co's Piotroski F-Score distribution charts can be found below:

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


TSE:3544
57GF Score
Satudora Holdings Co Ltd TSE:3544
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 (May26) TTM:Last Year (May25) TTM:
Net Income was 円434 Mil.
Cash Flow from Operations was 円2,318 Mil.
Revenue was 円100,571 Mil.
Gross Profit was 円26,110 Mil.
Average Total Assets from the begining of this year (May25)
to the end of this year (May26) was (46194 + 45153) / 2 = 円45673.5 Mil.
Total Assets at the begining of this year (May25) was 円46,194 Mil.
Long-Term Debt & Capital Lease Obligation was 円13,237 Mil.
Total Current Assets was 円21,148 Mil.
Total Current Liabilities was 円19,426 Mil.
Net Income was 円767 Mil.

Revenue was 円100,174 Mil.
Gross Profit was 円25,592 Mil.
Average Total Assets from the begining of last year (May24)
to the end of last year (May25) was (44905 + 46194) / 2 = 円45549.5 Mil.
Total Assets at the begining of last year (May24) was 円44,905 Mil.
Long-Term Debt & Capital Lease Obligation was 円15,002 Mil.
Total Current Assets was 円21,696 Mil.
Total Current Liabilities was 円19,139 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.

Satudora Holdings Co's current Net Income (TTM) was 434. ==> 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.

Satudora Holdings Co's current Cash Flow from Operations (TTM) was 2,318. ==> 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 (May25)
=434/46194
=0.00939516

ROA (Last Year)=Net Income/Total Assets (May24)
=767/44905
=0.0170805

Satudora Holdings Co's return on assets of this year was 0.00939516. Satudora Holdings Co's return on assets of last year was 0.0170805. ==> 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.

Satudora Holdings Co's current Net Income (TTM) was 434. Satudora Holdings Co's current Cash Flow from Operations (TTM) was 2,318. ==> 2,318 > 434 ==> 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: May26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from May25 to May26
=13237/45673.5
=0.28981795

Gearing (Last Year: May25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from May24 to May25
=15002/45549.5
=0.32935598

Satudora Holdings Co's gearing of this year was 0.28981795. Satudora Holdings Co's gearing of last year was 0.32935598. ==> 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: May26)=Total Current Assets/Total Current Liabilities
=21148/19426
=1.08864409

Current Ratio (Last Year: May25)=Total Current Assets/Total Current Liabilities
=21696/19139
=1.13360155

Satudora Holdings Co's current ratio of this year was 1.08864409. Satudora Holdings Co's current ratio of last year was 1.13360155. ==> 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.

Satudora Holdings Co's number of shares in issue this year was 13.773. Satudora Holdings Co's number of shares in issue last year was 13.827. ==> 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
=26110/100571
=0.25961758

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=25592/100174
=0.25547547

Satudora Holdings Co's gross margin of this year was 0.25961758. Satudora Holdings Co's gross margin of last year was 0.25547547. ==> 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 (May25)
=100571/46194
=2.17714422

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (May24)
=100174/44905
=2.23079835

Satudora Holdings Co's asset turnover of this year was 2.17714422. Satudora Holdings Co's asset turnover of last year was 2.23079835. ==> 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+0+1+1+0+1+1+0
=6

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

Satudora Holdings Co has an F-score of 6 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 6 mean?
Satudora Holdings Co (TSE:3544) has a Piotroski F-Score of 6 as of Jul. 09, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Satudora Holdings Co and its competitors. This is near median its historical median of 6.00. Over the past decade, Satudora Holdings Co's Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, Satudora Holdings Co ranks #162 out of 649 companies in the Healthcare Providers & Services industry, placing it in the top 25%.
Is Satudora Holdings Co's Piotroski F-Score too high?
Satudora Holdings Co's current Piotroski F-Score of 6 is near median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 7.00. The Healthcare Providers & Services industry median Piotroski F-Score is 5.00. Satudora Holdings Co's value of 6 is 20% above this industry median. Based on the distribution chart, Satudora Holdings Co ranks #162 out of 649 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Satudora Holdings Co has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Satudora Holdings Co's Piotroski F-Score compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, Satudora Holdings Co ranks #162 out of 649 companies for Piotroski F-Score. This places Satudora Holdings Co in the top 25% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Satudora Holdings Co's value of 6 is 20% above this benchmark. Historically, Satudora Holdings Co's own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Satudora Holdings 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 Healthcare Providers & Services company?
The median Piotroski F-Score among Healthcare Providers & Services companies is 5.00, based on 649 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. Satudora Holdings 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 Satudora Holdings Co and its competitors. For the Healthcare Providers & Services 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. Satudora Holdings Co's current Piotroski F-Score is 6, which is near 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 Satudora Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Satudora Holdings Co (TSE:3544) is currently considered Significantly Overvalued. The stock's GF Value™ is 円870.46, compared to a current price of 円1,250.00 — trading 43.6% above its estimated fair value. The current Piotroski F-Score is 6, which is near median its 10-year median of 6.00 and 20% above the Healthcare Providers & Services industry median of 5.00. Satudora Holdings Co's overall GF Score™ is 57/100 with 7 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 Satudora Holdings Co (TSE:3544), the current Piotroski F-Score is 6 as of Jul. 09, 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 Satudora Holdings Co (TSE:3544) Overvalued in 2026?

Based on GuruFocus' analysis, Satudora Holdings Co stock appears to be overvalued. The current stock price of 円1,250.00 is trading 43.6% above its estimated GF Value™ of 円870.46. GuruFocus considers Satudora Holdings Co to be Significantly Overvalued.

Key valuation signals for TSE:3544:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: 円870.46 vs. price of 円1,250.00 (43.6% above fair value)
  • GF Score™: 57/100 with 7 warning signs
  • Industry Position: 20% above the Healthcare Providers & Services median (#162 of 649)

No single metric tells the full story. See the TSE:3544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Satudora Holdings Co Business Description

Address Kita 8-jo Higashi 4-chome 1-20, Higashi-ku, Sapporo, JPN, 060-0908
Satudora Holdings Co Ltd operates as a pharmaceutical retailer. The business of the company includes operating drug stores, pharmacies, wholesale and product development, energy business, and other services.
57GF Score

Get the complete analysis for TSE:3544

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

円1,250.00
Price
円870.46
GF Value