bBreak Systems CoTSE:3986 +3.97%83 Piotroski F-Score is 6 as of Jun. 28, 2026, which is at its 10-year median of 6.00. GuruFocus rates TSE:3986 with a GF Score™ of 83/100 and a GF Value™ of 円483.32 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 2,744 Software companies, bBreak Systems Co ranks better than 78.75% 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
bBreak Systems 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 bBreak Systems Co's Piotroski F-Score or its related term are showing as below:
TSE:3986'
s Piotroski F-Score Range Over the Past 10 Years
Min: 3 Med: 6 Max: 8
Current: 6
During the past 11 years, the highest Piotroski F-Score of bBreak Systems Co was 8. The lowest was 3. And the median was 6.
bBreak Systems Co (TSE:3986) 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.
bBreak Systems Co Piotroski F-Score Related Terms
bBreak Systems Co Piotroski F-Score Historical Data
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The historical data trend for bBreak Systems 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.
TSE:3986 vs CRM, SHOP, UBER: Piotroski F-Score Comparison
For the Software - Application subindustry, bBreak Systems 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.
bBreak Systems Co Piotroski F-Score vs Software Industry
For the Software industry and Technology sector, bBreak Systems Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where bBreak Systems 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.
bBreak Systems Co's current Net Income (TTM) was 92.
==> 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.
bBreak Systems Co's return on assets of this year was 0.04121535. bBreak Systems Co's return on assets of last year was 0.06743955.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
bBreak Systems Co's gearing of this year was 0. bBreak Systems Co's gearing of last year was 0.
==> 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
bBreak Systems Co's current ratio of this year was 5.77483357. bBreak Systems Co's current ratio of last year was 5.17523572.
==> 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.
bBreak Systems Co's number of shares in issue this year was 4.565. bBreak Systems Co's number of shares in issue last year was 4.565.
==> 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.
bBreak Systems Co's gross margin of this year was 0.4672718. bBreak Systems Co's gross margin of last year was 0.47422349.
==> 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
bBreak Systems Co's asset turnover of this year was 0.61823832. bBreak Systems Co's asset turnover of last year was 0.68776458.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
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6
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
bBreak Systems Co has an F-score of 6 indicating the company's financial situation is typical for a stable company.
bBreak Systems Co (TSE:3986) has a Piotroski F-Score of 6 as of Jun. 28, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on bBreak Systems Co and its competitors. This is near median its historical median of 6.00. Over the past decade, bBreak Systems Co's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, bBreak Systems Co ranks #583 out of 2744 companies in the Software industry, placing it in the top 21.2%.
Is bBreak Systems Co's Piotroski F-Score too high?
bBreak Systems 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 8.00. The Software industry median Piotroski F-Score is 5.00. bBreak Systems Co's value of 6 is 20% above this industry median. Based on the distribution chart, bBreak Systems Co ranks #583 out of 2744 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, bBreak Systems Co has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's Piotroski F-Score compare to CRM and SHOP?
According to the Software industry distribution chart, bBreak Systems Co ranks #583 out of 2744 companies for Piotroski F-Score. This places bBreak Systems Co in the top 21% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. bBreak Systems Co's value of 6 is 20% above this benchmark. Historically, bBreak Systems Co's own Piotroski F-Score has ranged from 3.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, bBreak Systems 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 Software company?
The median Piotroski F-Score among Software companies is 5.00, based on 2,744 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. bBreak Systems 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 bBreak Systems Co and its competitors. For the Software 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. bBreak Systems 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 bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Modestly Overvalued. The stock's GF Value™ is 円483.32, compared to a current price of 円550.00 — trading 13.8% 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 Software industry median of 5.00. bBreak Systems Co's overall GF Score™ is 83/100 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 bBreak Systems Co (TSE:3986), the current Piotroski F-Score is 6 as of Jun. 28, 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?
Based on GuruFocus' analysis, bBreak Systems Co stock appears to be overvalued.
The current stock price of 円550.00 is trading 13.8% above its estimated GF Value™ of 円483.32.
GuruFocus considers bBreak Systems Co to be Modestly Overvalued.
Key valuation signals for TSE:3986:
Piotroski F-Score: 6 (near median its 10-year median of 6.00)
GF Value™: 円483.32 vs. price of 円550.00 (13.8% above fair value)
Industry Position: 20% above the Software median (#583 of 2744)
No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
83GF Score
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