Human Creation Holdings (TSE:7361) Piotroski F-Score: 6 (As of Jul. 03, 2026) — Near Median


TSE:7361 Human Creation Holdings Inc TSE:7361
87 GF Score
Price 円1,160.00
GF Value 円1,569.53
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Human Creation Holdings Piotroski F-Score?

Human Creation Holdings TSE:7361 +0.09% 87 Piotroski F-Score is 6 as of Jul. 03, 2026, which is at its 10-year median of 6.00. GuruFocus rates TSE:7361 with a GF Score™ of 87/100 and a GF Value™ of 円1,569.53 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,064 Business Services companies, Human Creation Holdings ranks better than 72.18% 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

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

TSE:7361' s Piotroski F-Score Range Over the Past 10 Years
Min: 6   Med: 6   Max: 6
Current: 6

During the past 7 years, the highest Piotroski F-Score of Human Creation Holdings was 6. The lowest was 6. And the median was 6.

Human Creation Holdings  (TSE:7361) 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.


Human Creation Holdings Piotroski F-Score Related Terms


Human Creation Holdings Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Human Creation Holdings'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.

Human Creation Holdings Piotroski F-Score Chart

Human Creation Holdings Annual Data
Trend Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Piotroski F-Score
Get a 7-Day Free Trial 6.00 6.00 6.00 6.00 6.00

Human Creation Holdings Semi-Annual Data
Sep19 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 0.00 6.00 0.00 6.00 0.00

TSE:7361 vs KFY, RHI, TNET: Piotroski F-Score Comparison

For the Staffing & Employment Services subindustry, Human Creation Holdings'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.


Human Creation Holdings Piotroski F-Score vs Business Services Industry

For the Business Services industry and Industrials sector, Human Creation Holdings's Piotroski F-Score distribution charts can be found below:

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


TSE:7361
87GF Score
Human Creation Holdings Inc TSE:7361
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398 Mil.
Cash Flow from Operations was 円1,030 Mil.
Revenue was 円8,946 Mil.
Gross Profit was 円2,717 Mil.
Average Total Assets from the begining of this year (Sep24)
to the end of this year (Sep25) was (3042.907 + 4495.504) / 2 = 円3769.2055 Mil.
Total Assets at the begining of this year (Sep24) was 円3,043 Mil.
Long-Term Debt & Capital Lease Obligation was 円790 Mil.
Total Current Assets was 円2,527 Mil.
Total Current Liabilities was 円1,848 Mil.
Net Income was 円404 Mil.

Revenue was 円7,166 Mil.
Gross Profit was 円2,079 Mil.
Average Total Assets from the begining of last year (Sep23)
to the end of last year (Sep24) was (2963.29 + 3042.907) / 2 = 円3003.0985 Mil.
Total Assets at the begining of last year (Sep23) was 円2,963 Mil.
Long-Term Debt & Capital Lease Obligation was 円253 Mil.
Total Current Assets was 円1,992 Mil.
Total Current Liabilities was 円1,148 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.

Human Creation Holdings's current Net Income (TTM) was 398. ==> 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.

Human Creation Holdings's current Cash Flow from Operations (TTM) was 1,030. ==> 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)
=398.482/3042.907
=0.13095438

ROA (Last Year)=Net Income/Total Assets (Sep23)
=403.948/2963.29
=0.1363174

Human Creation Holdings's return on assets of this year was 0.13095438. Human Creation Holdings's return on assets of last year was 0.1363174. ==> 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.

Human Creation Holdings's current Net Income (TTM) was 398. Human Creation Holdings's current Cash Flow from Operations (TTM) was 1,030. ==> 1,030 > 398 ==> 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
=789.843/3769.2055
=0.20955159

Gearing (Last Year: Sep24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep23 to Sep24
=253.125/3003.0985
=0.08428794

Human Creation Holdings's gearing of this year was 0.20955159. Human Creation Holdings's gearing of last year was 0.08428794. ==> 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: Sep25)=Total Current Assets/Total Current Liabilities
=2526.857/1848.091
=1.36727953

Current Ratio (Last Year: Sep24)=Total Current Assets/Total Current Liabilities
=1992.423/1147.711
=1.73599713

Human Creation Holdings's current ratio of this year was 1.36727953. Human Creation Holdings's current ratio of last year was 1.73599713. ==> 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.

Human Creation Holdings's number of shares in issue this year was 3.165. Human Creation Holdings's number of shares in issue last year was 3.283. ==> 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
=2717.321/8945.582
=0.30376123

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2078.635/7165.784
=0.29007782

Human Creation Holdings's gross margin of this year was 0.30376123. Human Creation Holdings's gross margin of last year was 0.29007782. ==> 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)
=8945.582/3042.907
=2.93981446

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Sep23)
=7165.784/2963.29
=2.41818519

Human Creation Holdings's asset turnover of this year was 2.93981446. Human Creation Holdings's asset turnover of last year was 2.41818519. ==> 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
=1+1+0+1+0+0+1+1+1
=6

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

Human Creation Holdings 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?
Human Creation Holdings (TSE:7361) has a Piotroski F-Score of 6 as of Jul. 03, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Human Creation Holdings and its competitors. This is near median its historical median of 6.00. Over the past decade, Human Creation Holdings' Piotroski F-Score has ranged from 6.00 to 6.00. According to the industry distribution chart, Human Creation Holdings ranks #296 out of 1064 companies in the Business Services industry, placing it in the top 27.8%.
Is Human Creation Holdings' Piotroski F-Score too high?
Human Creation Holdings' 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 6.00 to a high of 6.00. The Business Services industry median Piotroski F-Score is 5.00. Human Creation Holdings' value of 6 is 20% above this industry median. Based on the distribution chart, Human Creation Holdings ranks #296 out of 1064 companies in the Business Services industry, which is above the industry midpoint. Overall, Human Creation Holdings has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Human Creation Holdings' Piotroski F-Score compare to KFY and RHI?
According to the Business Services industry distribution chart, Human Creation Holdings ranks #296 out of 1064 companies for Piotroski F-Score. This puts Human Creation Holdings in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Human Creation Holdings' value of 6 is 20% above this benchmark. Historically, Human Creation Holdings' own Piotroski F-Score has ranged from 6.00 to 6.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Human Creation Holdings 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. Human Creation Holdings'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 Human Creation Holdings 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. Human Creation Holdings'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 Human Creation Holdings stock overvalued right now?
Based on GuruFocus' analysis, Human Creation Holdings (TSE:7361) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,569.53, compared to a current price of 円1,160.00 — trading 26.1% below 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 Business Services industry median of 5.00. Human Creation Holdings' overall GF Score™ is 87/100 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 Human Creation Holdings (TSE:7361), the current Piotroski F-Score is 6 as of Jul. 03, 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 Human Creation Holdings (TSE:7361) Overvalued in 2026?

Based on GuruFocus' analysis, Human Creation Holdings stock appears to be undervalued. The current stock price of 円1,160.00 is trading 26.1% below its estimated GF Value™ of 円1,569.53. GuruFocus considers Human Creation Holdings to be Modestly Undervalued.

Key valuation signals for TSE:7361:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: 円1,569.53 vs. price of 円1,160.00 (26.1% below fair value)
  • GF Score™: 87/100 with 1 warning sign
  • Industry Position: 20% above the Business Services median (#296 of 1064)

No single metric tells the full story. See the TSE:7361 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Human Creation Holdings Business Description

Address 3-2-1 Kasumigaseki, Kasumigaseki Common Gate West Building 24th floor, Chiyoda-ku, Tokyo, JPN, 100-0013
Human Creation Holdings Inc is engaged in the temporary personnel business specializing in dispatching engineers who develop and maintain systems.
87GF Score

Get the complete analysis for TSE:7361

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

円1,160.00
Price
円1,569.53
GF Value