LiB Consulting Co (TSE:480A) Piotroski F-Score: 7 (As of Jul. 13, 2026) — Near Median

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TSE:480A LiB Consulting Co Ltd TSE:480A
18 GF Score
Price 円960.00
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What is LiB Consulting Co Piotroski F-Score?

LiB Consulting Co TSE:480A -0.21% 18 Piotroski F-Score is 7 as of Jul. 13, 2026, which is at its 10-year median of 7.00. GuruFocus rates TSE:480A with a GF Score™ of 18/100. Among 1,064 Business Services companies, LiB Consulting Co ranks better than 88.91% on this metric.

Good Sign:

Piotroski F-Score is 7, indicates a very healthy situation.

The zones of discrimination were as such:

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

LiB Consulting Co has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

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

TSE:480A' s Piotroski F-Score Range Over the Past 10 Years
Min: 7   Med: 7   Max: 7
Current: 7

During the past 3 years, the highest Piotroski F-Score of LiB Consulting Co was 7. The lowest was 7. And the median was 7.

LiB Consulting Co  (TSE:480A) 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.


LiB Consulting Co Piotroski F-Score Related Terms


LiB Consulting Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for LiB Consulting 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.

LiB Consulting Co Piotroski F-Score Chart

LiB Consulting Co Annual Data
Trend Dec23 Dec24 Dec25
Piotroski F-Score
N/A N/A 7.00

LiB Consulting Co Semi-Annual Data
Dec23 Dec24 Jun25 Dec25
Piotroski F-Score N/A N/A 0.00 7.00

TSE:480A vs VRSK, EFX, BAH: Piotroski F-Score Comparison

For the Consulting Services subindustry, LiB Consulting 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.


LiB Consulting Co Piotroski F-Score vs Business Services Industry

For the Business Services industry and Industrials sector, LiB Consulting Co's Piotroski F-Score distribution charts can be found below:

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


TSE:480A
18GF Score
LiB Consulting Co Ltd TSE:480A
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 (Dec25) TTM:Last Year (Dec24) TTM:
Net Income was 円511 Mil.
Cash Flow from Operations was 円631 Mil.
Revenue was 円6,109 Mil.
Gross Profit was 円3,000 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (2601.548 + 4377.878) / 2 = 円3489.713 Mil.
Total Assets at the begining of this year (Dec24) was 円2,602 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Total Current Assets was 円3,327 Mil.
Total Current Liabilities was 円976 Mil.
Net Income was 円272 Mil.

Revenue was 円4,977 Mil.
Gross Profit was 円2,425 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (1875.722 + 2601.548) / 2 = 円2238.635 Mil.
Total Assets at the begining of last year (Dec23) was 円1,876 Mil.
Long-Term Debt & Capital Lease Obligation was 円0 Mil.
Total Current Assets was 円1,550 Mil.
Total Current Liabilities was 円912 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.

LiB Consulting Co's current Net Income (TTM) was 511. ==> 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.

LiB Consulting Co's current Cash Flow from Operations (TTM) was 631. ==> 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 (Dec24)
=510.979/2601.548
=0.19641344

ROA (Last Year)=Net Income/Total Assets (Dec23)
=272.343/1875.722
=0.14519369

LiB Consulting Co's return on assets of this year was 0.19641344. LiB Consulting Co's return on assets of last year was 0.14519369. ==> This year is higher. ==> Score 1.

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.

LiB Consulting Co's current Net Income (TTM) was 511. LiB Consulting Co's current Cash Flow from Operations (TTM) was 631. ==> 631 > 511 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=0/3489.713
=0

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=0/2238.635
=0

LiB Consulting Co's gearing of this year was 0. LiB Consulting 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

Current Ratio (This Year: Dec25)=Total Current Assets/Total Current Liabilities
=3327.299/975.547
=3.41070087

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=1550.005/912.121
=1.69934143

LiB Consulting Co's current ratio of this year was 3.41070087. LiB Consulting Co's current ratio of last year was 1.69934143. ==> 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.

LiB Consulting Co's number of shares in issue this year was 5.971. LiB Consulting Co's number of shares in issue last year was 5.1. ==> 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
=3000.163/6109.227
=0.49108717

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2424.83/4976.878
=0.4872191

LiB Consulting Co's gross margin of this year was 0.49108717. LiB Consulting Co's gross margin of last year was 0.4872191. ==> 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 (Dec24)
=6109.227/2601.548
=2.34830455

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=4976.878/1875.722
=2.65331323

LiB Consulting Co's asset turnover of this year was 2.34830455. LiB Consulting Co's asset turnover of last year was 2.65331323. ==> 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+1+1+1+1+0+1+0
=7

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

LiB Consulting Co has an F-score of 7. It is a good or high score, which usually indicates a very healthy situation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 7 mean?
LiB Consulting Co (TSE:480A) has a Piotroski F-Score of 7 as of Jul. 13, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on LiB Consulting Co and its competitors. This is near median its historical median of 7.00. Over the past decade, LiB Consulting Co's Piotroski F-Score has ranged from 7.00 to 7.00. According to the industry distribution chart, LiB Consulting Co ranks #118 out of 1064 companies in the Business Services industry, placing it in the top 11.1%.
Is LiB Consulting Co's Piotroski F-Score too high?
LiB Consulting Co's current Piotroski F-Score of 7 is near median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 7.00 to a high of 7.00. The Business Services industry median Piotroski F-Score is 5.00. LiB Consulting Co's value of 7 is 40% above this industry median. Based on the distribution chart, LiB Consulting Co ranks #118 out of 1064 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, LiB Consulting Co has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does LiB Consulting Co's Piotroski F-Score compare to VRSK and EFX?
According to the Business Services industry distribution chart, LiB Consulting Co ranks #118 out of 1064 companies for Piotroski F-Score. This places LiB Consulting Co in the top 11% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. LiB Consulting Co's value of 7 is 40% above this benchmark. Historically, LiB Consulting Co's own Piotroski F-Score has ranged from 7.00 to 7.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 5.00, LiB Consulting 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 Business Services company?
The median Piotroski F-Score among Business Services companies is 5.00, based on 1,064 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. LiB Consulting Co's current Piotroski F-Score of 7 is 40% 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 LiB Consulting Co and its competitors. For the Business 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. LiB Consulting Co's current Piotroski F-Score is 7, which is near median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LiB Consulting Co stock overvalued right now?
LiB Consulting Co (TSE:480A) has a current Piotroski F-Score of 7. The current Piotroski F-Score is 7, which is near median its 10-year median of 7.00 and 40% above the Business Services industry median of 5.00. LiB Consulting Co's overall GF Score™ is 18/100. 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 LiB Consulting Co (TSE:480A), the current Piotroski F-Score is 7 as of Jul. 13, 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.

LiB Consulting Co Business Description

Address 2-7-1 Nihonbashi, Tokyo Nihonbashi Tower, 29th Floor, Chuo-ku, Tokyo, JPN, 103-6029
LiB Consulting Co Ltd is engaged in Comprehensive management consulting services, along with the design and delivery of executive education and corporate training programs.
18GF Score

Get the complete analysis for TSE:480A

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

円960.00
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