Osaka Yuka Industry (TSE:4124) Piotroski F-Score: 6 (As of Jun. 27, 2026) — Near Median


TSE:4124 Osaka Yuka Industry Ltd TSE:4124
74 GF Score
Price 円2,536.00
GF Value 円2,168.52
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Osaka Yuka Industry Piotroski F-Score?

Osaka Yuka Industry TSE:4124 +0.24% 74 Piotroski F-Score is 6 as of Jun. 27, 2026, which is at its 10-year median of 6.00. GuruFocus rates TSE:4124 with a GF Score™ of 74/100 and a GF Value™ of 円2,168.52 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 1,567 Chemicals companies, Osaka Yuka Industry ranks better than 76.26% 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

Osaka Yuka Industry 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 Osaka Yuka Industry's Piotroski F-Score or its related term are showing as below:

TSE:4124' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 6   Max: 7
Current: 6

During the past 11 years, the highest Piotroski F-Score of Osaka Yuka Industry was 7. The lowest was 4. And the median was 6.

Osaka Yuka Industry  (TSE:4124) 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.


Osaka Yuka Industry Piotroski F-Score Related Terms


Osaka Yuka Industry Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Osaka Yuka Industry'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.

Osaka Yuka Industry Piotroski F-Score Chart

Osaka Yuka Industry Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 7.00 6.00 5.00 6.00

Osaka Yuka Industry Semi-Annual Data
Sep15 Sep16 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 0.00 5.00 0.00 6.00 0.00

TSE:4124 vs DOW: Piotroski F-Score Comparison

For the Chemicals subindustry, Osaka Yuka Industry'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.


Osaka Yuka Industry Piotroski F-Score vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Osaka Yuka Industry's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Osaka Yuka Industry's Piotroski F-Score falls into.


TSE:4124
74GF Score
Osaka Yuka Industry Ltd TSE:4124
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 (Sep25) TTM:Last Year (Sep24) TTM:
Net Income was 円-32 Mil.
Cash Flow from Operations was 円207 Mil.
Revenue was 円1,178 Mil.
Gross Profit was 円571 Mil.
Average Total Assets from the begining of this year (Sep24)
to the end of this year (Sep25) was (1929.525 + 1855.922) / 2 = 円1892.7235 Mil.
Total Assets at the begining of this year (Sep24) was 円1,930 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Total Current Assets was 円1,104 Mil.
Total Current Liabilities was 円202 Mil.
Net Income was 円0 Mil.

Revenue was 円987 Mil.
Gross Profit was 円406 Mil.
Average Total Assets from the begining of last year (Sep23)
to the end of last year (Sep24) was (1890.856 + 1929.525) / 2 = 円1910.1905 Mil.
Total Assets at the begining of last year (Sep23) was 円1,891 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Total Current Assets was 円1,127 Mil.
Total Current Liabilities was 円206 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.

Osaka Yuka Industry's current Net Income (TTM) was -32. ==> 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.

Osaka Yuka Industry's current Cash Flow from Operations (TTM) was 207. ==> 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 (Sep24)
=-32.11/1929.525
=-0.0166414

ROA (Last Year)=Net Income/Total Assets (Sep23)
=0.062/1890.856
=3.279E-5

Osaka Yuka Industry's return on assets of this year was -0.0166414. Osaka Yuka Industry's return on assets of last year was 3.279E-5. ==> 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.

Osaka Yuka Industry's current Net Income (TTM) was -32. Osaka Yuka Industry's current Cash Flow from Operations (TTM) was 207. ==> 207 > -32 ==> 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: Sep25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep24 to Sep25
=0/1892.7235
=0

Gearing (Last Year: Sep24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep23 to Sep24
=0/1910.1905
=0

Osaka Yuka Industry's gearing of this year was 0. Osaka Yuka Industry'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

Current Ratio (This Year: Sep25)=Total Current Assets/Total Current Liabilities
=1103.935/201.543
=5.47741673

Current Ratio (Last Year: Sep24)=Total Current Assets/Total Current Liabilities
=1126.669/206.353
=5.45991093

Osaka Yuka Industry's current ratio of this year was 5.47741673. Osaka Yuka Industry's current ratio of last year was 5.45991093. ==> 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.

Osaka Yuka Industry's number of shares in issue this year was 1.044. Osaka Yuka Industry's number of shares in issue last year was 1.041. ==> There is larger number of shares in issue this year. ==> Score 0.

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
=570.864/1178.074
=0.48457397

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=406.207/987.178
=0.41148304

Osaka Yuka Industry's gross margin of this year was 0.48457397. Osaka Yuka Industry's gross margin of last year was 0.41148304. ==> 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 (Sep24)
=1178.074/1929.525
=0.6105513

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Sep23)
=987.178/1890.856
=0.52207995

Osaka Yuka Industry's asset turnover of this year was 0.6105513. Osaka Yuka Industry's asset turnover of last year was 0.52207995. ==> 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+1+1+0+1+1
=6

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

Osaka Yuka Industry 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?
Osaka Yuka Industry (TSE:4124) has a Piotroski F-Score of 6 as of Jun. 27, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Osaka Yuka Industry and its competitors. This is near median its historical median of 6.00. Over the past decade, Osaka Yuka Industry's Piotroski F-Score has ranged from 4.00 to 7.00. According to the industry distribution chart, Osaka Yuka Industry ranks #372 out of 1567 companies in the Chemicals industry, placing it in the top 23.7%.
Is Osaka Yuka Industry's Piotroski F-Score too high?
Osaka Yuka Industry'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 4.00 to a high of 7.00. The Chemicals industry median Piotroski F-Score is 5.00. Osaka Yuka Industry's value of 6 is 20% above this industry median. Based on the distribution chart, Osaka Yuka Industry ranks #372 out of 1567 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Osaka Yuka Industry has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Osaka Yuka Industry's Piotroski F-Score compare to DOW?
According to the Chemicals industry distribution chart, Osaka Yuka Industry ranks #372 out of 1567 companies for Piotroski F-Score. This places Osaka Yuka Industry in the top 24% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Osaka Yuka Industry's value of 6 is 20% above this benchmark. Historically, Osaka Yuka Industry's own Piotroski F-Score has ranged from 4.00 to 7.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Osaka Yuka Industry 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 Chemicals company?
The median Piotroski F-Score among Chemicals companies is 5.00, based on 1,567 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. Osaka Yuka Industry'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 Osaka Yuka Industry and its competitors. For the Chemicals 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. Osaka Yuka Industry'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 Osaka Yuka Industry stock overvalued right now?
Based on GuruFocus' analysis, Osaka Yuka Industry (TSE:4124) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,168.52, compared to a current price of 円2,536.00 — trading 16.9% 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 Chemicals industry median of 5.00. Osaka Yuka Industry's overall GF Score™ is 74/100 with 1 warning sign 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 Osaka Yuka Industry (TSE:4124), the current Piotroski F-Score is 6 as of Jun. 27, 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 Osaka Yuka Industry (TSE:4124) Overvalued in 2026?

Based on GuruFocus' analysis, Osaka Yuka Industry stock appears to be overvalued. The current stock price of 円2,536.00 is trading 16.9% above its estimated GF Value™ of 円2,168.52. GuruFocus considers Osaka Yuka Industry to be Modestly Overvalued.

Key valuation signals for TSE:4124:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: 円2,168.52 vs. price of 円2,536.00 (16.9% above fair value)
  • GF Score™: 74/100 with 1 warning sign
  • Industry Position: 20% above the Chemicals median (#372 of 1567)

No single metric tells the full story. See the TSE:4124 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Osaka Yuka Industry Business Description

Address 2-27-33 Kasuga Nishicho, Hirakata-shi, 7th Floor, Taiyo Seimei Hirakata Building, Osaka, JPN, 573-0136
Osaka Yuka Industry Ltd is engaged in providing precision distillation/refining and sublimation refining services for chemicals substances. The two reportable segments being the Contract distillation business and the Plant business.
74GF Score

Get the complete analysis for TSE:4124

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

円2,536.00
Price
円2,168.52
GF Value