Living House Co (TSE:361A) Piotroski F-Score: 4 (As of Aug. 31, 2026) — Near Median

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TSE:361A Living House Co Ltd TSE:361A
7 GF Score
Price 円1,588.00
! 4 Warning Signs
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What is Living House Co Piotroski F-Score?

Living House Co TSE:361A 7 Piotroski F-Score is 4 as of Aug. 31, 2026, which is at its 10-year median of 4.00. GuruFocus rates TSE:361A with a GF Score™ of 7/100. The stock has 4 warning signs investors should review. Among 430 Furnishings, Fixtures & Appliances companies, Living House Co ranks worse than 58.6% 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

Living House Co has an F-score of 4 indicating the company's financial situation is typical for a stable company.

The historical rank and industry rank for Living House Co's Piotroski F-Score or its related term are showing as below:

TSE:361A' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 4   Max: 4
Current: 4

During the past 3 years, the highest Piotroski F-Score of Living House Co was 4. The lowest was 4. And the median was 4.

Living House Co  (TSE:361A) 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.


Living House Co Piotroski F-Score Related Terms


Living House Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Living House 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.

Living House Co Piotroski F-Score Chart

Living House Co Annual Data
Trend Feb24 Feb25 Feb26
Piotroski F-Score
N/A N/A 4.00

Living House Co Semi-Annual Data
Feb24 Aug24 Feb25 Aug25 Feb26
Piotroski F-Score N/A 0.00 N/A 0.00 4.00

TSE:361A vs SN, SGI, MHK: Piotroski F-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Living House 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.


Living House Co Piotroski F-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Living House Co's Piotroski F-Score distribution charts can be found below:

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


TSE:361A
7GF Score
Living House Co Ltd TSE:361A
Piotroski F-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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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 (Feb26) TTM:Last Year (Feb25) TTM:
Net Income was 円-130 Mil.
Cash Flow from Operations was 円212 Mil.
Revenue was 円6,129 Mil.
Gross Profit was 円3,110 Mil.
Average Total Assets from the begining of this year (Feb25)
to the end of this year (Feb26) was (3725.09 + 4565.036) / 2 = 円4145.063 Mil.
Total Assets at the begining of this year (Feb25) was 円3,725 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,695 Mil.
Total Current Assets was 円3,114 Mil.
Total Current Liabilities was 円2,651 Mil.
Net Income was 円27 Mil.

Revenue was 円5,598 Mil.
Gross Profit was 円2,887 Mil.
Average Total Assets from the begining of last year (Feb24)
to the end of last year (Feb25) was (3933.002 + 3725.09) / 2 = 円3829.046 Mil.
Total Assets at the begining of last year (Feb24) was 円3,933 Mil.
Long-Term Debt & Capital Lease Obligation was 円1,462 Mil.
Total Current Assets was 円2,458 Mil.
Total Current Liabilities was 円1,945 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.

Living House Co's current Net Income (TTM) was -130. ==> Negative ==> Score 0.

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.

Living House Co's current Cash Flow from Operations (TTM) was 212. ==> 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 (Feb25)
=-129.757/3725.09
=-0.03483325

ROA (Last Year)=Net Income/Total Assets (Feb24)
=26.631/3933.002
=0.00677116

Living House Co's return on assets of this year was -0.03483325. Living House Co's return on assets of last year was 0.00677116. ==> 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.

Living House Co's current Net Income (TTM) was -130. Living House Co's current Cash Flow from Operations (TTM) was 212. ==> 212 > -130 ==> 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: Feb26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Feb25 to Feb26
=1695.055/4145.063
=0.40893347

Gearing (Last Year: Feb25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Feb24 to Feb25
=1461.64/3829.046
=0.38172433

Living House Co's gearing of this year was 0.40893347. Living House Co's gearing of last year was 0.38172433. ==> 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

Current Ratio (This Year: Feb26)=Total Current Assets/Total Current Liabilities
=3114.259/2650.598
=1.17492694

Current Ratio (Last Year: Feb25)=Total Current Assets/Total Current Liabilities
=2457.842/1945.138
=1.26358233

Living House Co's current ratio of this year was 1.17492694. Living House Co's current ratio of last year was 1.26358233. ==> 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.

Living House Co's number of shares in issue this year was 1.037. Living House Co's number of shares in issue last year was 1.037. ==> 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
=3110.161/6129.449
=0.50741282

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2887.235/5598.044
=0.51575783

Living House Co's gross margin of this year was 0.50741282. Living House Co's gross margin of last year was 0.51575783. ==> 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 (Feb25)
=6129.449/3725.09
=1.64544991

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Feb24)
=5598.044/3933.002
=1.42335142

Living House Co's asset turnover of this year was 1.64544991. Living House Co's asset turnover of last year was 1.42335142. ==> 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
=0+1+0+1+0+0+1+0+1
=4

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

Living House Co has an F-score of 4 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 4 mean?
Living House Co (TSE:361A) has a Piotroski F-Score of 4 as of Aug. 31, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Living House Co and its competitors. This is near median its historical median of 4.00. Over the past decade, Living House Co's Piotroski F-Score has ranged from 4.00 to 4.00. According to the industry distribution chart, Living House Co ranks #252 out of 430 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 58.6%.
Is Living House Co's Piotroski F-Score too high?
Living House Co's current Piotroski F-Score of 4 is near median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 4.00. The Furnishings, Fixtures & Appliances industry median Piotroski F-Score is 5.00. Living House Co's value of 4 is 20% below this industry median. Based on the distribution chart, Living House Co ranks #252 out of 430 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Living House Co has a GF Score™ of 7/100, reflecting its overall financial health beyond just this single metric.
How does Living House Co's Piotroski F-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Living House Co ranks #252 out of 430 companies for Piotroski F-Score. This places Living House Co in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Living House Co's value of 4 is 20% below this benchmark. Historically, Living House Co's own Piotroski F-Score has ranged from 4.00 to 4.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 5.00, Living House Co has consistently been below 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 Furnishings, Fixtures & Appliances company?
The median Piotroski F-Score among Furnishings, Fixtures & Appliances companies is 5.00, based on 430 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. Living House Co's current Piotroski F-Score of 4 is 20% below 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 Living House Co and its competitors. For the Furnishings, Fixtures & Appliances 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. Living House Co's current Piotroski F-Score is 4, which is near 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 Living House Co stock overvalued right now?
Living House Co (TSE:361A) has a current Piotroski F-Score of 4. The current Piotroski F-Score is 4, which is near median its 10-year median of 4.00 and 20% below the Furnishings, Fixtures & Appliances industry median of 5.00. Living House Co's overall GF Score™ is 7/100 with 4 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 Living House Co (TSE:361A), the current Piotroski F-Score is 4 as of Aug. 31, 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.

Living House Co Business Description

Address 2-10-8 Minamihorie, Nishi-ku, Osaka-shi, Osaka, JPN, 550-0015
Living House Co Ltd is a Home furnishings retailer and wholesaler. It is engaged in planning and sales of domestic and international furniture, interior design, custom-made furniture, and system storage.
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Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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