Umenohana Group Co (TSE:7604) Piotroski F-Score: 6 (As of Jul. 07, 2026) — 20% Above Median


TSE:7604 Umenohana Group Co Ltd TSE:7604
53 GF Score
Price 円894.00
GF Value 円852.19
Valuation Fairly Valued
! 5 Warning Signs
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What is Umenohana Group Co Piotroski F-Score?

Umenohana Group Co TSE:7604 +0.90% 53 Piotroski F-Score is 6 as of Jul. 07, 2026, which is 20% above its 10-year median of 5.00. GuruFocus rates TSE:7604 with a GF Score™ of 53/100 and a GF Value™ of 円852.19 (Fairly Valued). The stock has 5 warning signs investors should review. Among 354 Restaurants companies, Umenohana Group Co ranks better than 73.16% 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

Umenohana Group 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 Umenohana Group Co's Piotroski F-Score or its related term are showing as below:

TSE:7604' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 5   Max: 7
Current: 6

During the past 13 years, the highest Piotroski F-Score of Umenohana Group Co was 7. The lowest was 2. And the median was 5.

Umenohana Group Co  (TSE:7604) 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.


Umenohana Group Co Piotroski F-Score Related Terms


Umenohana Group Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Umenohana Group 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.

Umenohana Group Co Piotroski F-Score Chart

Umenohana Group Co Annual Data
Trend Sep16 Sep17 Sep18 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 4.00 6.00 2.00 6.00

Umenohana Group Co Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 6.00 0.00 2.00 0.00 6.00

TSE:7604 vs MCD, SBUX, YUM: Piotroski F-Score Comparison

For the Restaurants subindustry, Umenohana Group 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.


Umenohana Group Co Piotroski F-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Umenohana Group Co's Piotroski F-Score distribution charts can be found below:

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


TSE:7604
53GF Score
Umenohana Group Co Ltd TSE:7604
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 (Apr26) TTM:Last Year (Apr25) TTM:
Net Income was 円253 Mil.
Cash Flow from Operations was 円2,147 Mil.
Revenue was 円29,825 Mil.
Gross Profit was 円19,339 Mil.
Average Total Assets from the begining of this year (Apr25)
to the end of this year (Apr26) was (22951.569 + 22439.09) / 2 = 円22695.3295 Mil.
Total Assets at the begining of this year (Apr25) was 円22,952 Mil.
Long-Term Debt & Capital Lease Obligation was 円8,502 Mil.
Total Current Assets was 円6,400 Mil.
Total Current Liabilities was 円10,054 Mil.
Net Income was 円-384 Mil.

Revenue was 円29,441 Mil.
Gross Profit was 円19,151 Mil.
Average Total Assets from the begining of last year (Apr24)
to the end of last year (Apr25) was (25036.456 + 22951.569) / 2 = 円23994.0125 Mil.
Total Assets at the begining of last year (Apr24) was 円25,036 Mil.
Long-Term Debt & Capital Lease Obligation was 円10,358 Mil.
Total Current Assets was 円6,846 Mil.
Total Current Liabilities was 円9,231 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.

Umenohana Group Co's current Net Income (TTM) was 253. ==> 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.

Umenohana Group Co's current Cash Flow from Operations (TTM) was 2,147. ==> 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 (Apr25)
=253.129/22951.569
=0.01102883

ROA (Last Year)=Net Income/Total Assets (Apr24)
=-383.55/25036.456
=-0.01531966

Umenohana Group Co's return on assets of this year was 0.01102883. Umenohana Group Co's return on assets of last year was -0.01531966. ==> 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.

Umenohana Group Co's current Net Income (TTM) was 253. Umenohana Group Co's current Cash Flow from Operations (TTM) was 2,147. ==> 2,147 > 253 ==> 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: Apr26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Apr25 to Apr26
=8501.986/22695.3295
=0.3746139

Gearing (Last Year: Apr25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Apr24 to Apr25
=10357.65/23994.0125
=0.43167644

Umenohana Group Co's gearing of this year was 0.3746139. Umenohana Group Co's gearing of last year was 0.43167644. ==> 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: Apr26)=Total Current Assets/Total Current Liabilities
=6400.077/10053.999
=0.63657028

Current Ratio (Last Year: Apr25)=Total Current Assets/Total Current Liabilities
=6845.74/9230.537
=0.74164049

Umenohana Group Co's current ratio of this year was 0.63657028. Umenohana Group Co's current ratio of last year was 0.74164049. ==> 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.

Umenohana Group Co's number of shares in issue this year was 8.876. Umenohana Group Co's number of shares in issue last year was 8.799. ==> 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
=19338.527/29824.69
=0.64840664

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=19151.124/29440.638
=0.65049963

Umenohana Group Co's gross margin of this year was 0.64840664. Umenohana Group Co's gross margin of last year was 0.65049963. ==> 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 (Apr25)
=29824.69/22951.569
=1.29946192

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Apr24)
=29440.638/25036.456
=1.17591076

Umenohana Group Co's asset turnover of this year was 1.29946192. Umenohana Group Co's asset turnover of last year was 1.17591076. ==> 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+1+1+1+0+0+0+1
=6

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

Umenohana Group Co 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?
Umenohana Group Co (TSE:7604) has a Piotroski F-Score of 6 as of Jul. 07, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Umenohana Group Co and its competitors. This is 20% above median its historical median of 5.00. Over the past decade, Umenohana Group Co's Piotroski F-Score has ranged from 2.00 to 7.00. According to the industry distribution chart, Umenohana Group Co ranks #95 out of 354 companies in the Restaurants industry, placing it in the top 26.8%.
Is Umenohana Group Co's Piotroski F-Score too high?
Umenohana Group Co's current Piotroski F-Score of 6 is 20% above median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 7.00. The Restaurants industry median Piotroski F-Score is 5.00. Umenohana Group Co's value of 6 is 20% above this industry median. Based on the distribution chart, Umenohana Group Co ranks #95 out of 354 companies in the Restaurants industry, which is above the industry midpoint. Overall, Umenohana Group Co has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Umenohana Group Co's Piotroski F-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Umenohana Group Co ranks #95 out of 354 companies for Piotroski F-Score. This puts Umenohana Group Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Umenohana Group Co's value of 6 is 20% above this benchmark. Historically, Umenohana Group Co's own Piotroski F-Score has ranged from 2.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, Umenohana Group 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 Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 354 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. Umenohana Group 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 Umenohana Group Co and its competitors. For the Restaurants 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. Umenohana Group Co's current Piotroski F-Score is 6, which is 20% above median its own 10-year median of 5.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Umenohana Group Co stock overvalued right now?
Based on GuruFocus' analysis, Umenohana Group Co (TSE:7604) is currently considered Fairly Valued. The stock's GF Value™ is 円852.19, compared to a current price of 円894.00 — trading 4.9% above its estimated fair value. The current Piotroski F-Score is 6, which is 20% above median its 10-year median of 5.00 and 20% above the Restaurants industry median of 5.00. Umenohana Group Co's overall GF Score™ is 53/100 with 5 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 Umenohana Group Co (TSE:7604), the current Piotroski F-Score is 6 as of Jul. 07, 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 Umenohana Group Co (TSE:7604) Overvalued in 2026?

Based on GuruFocus' analysis, Umenohana Group Co stock appears to be overvalued. The current stock price of 円894.00 is trading 4.9% above its estimated GF Value™ of 円852.19. GuruFocus considers Umenohana Group Co to be Fairly Valued.

Key valuation signals for TSE:7604:

  • Piotroski F-Score: 6 (20% above median its 10-year median of 5.00)
  • GF Value™: 円852.19 vs. price of 円894.00 (4.9% above fair value)
  • GF Score™: 53/100 with 5 warning signs
  • Industry Position: 20% above the Restaurants median (#95 of 354)

No single metric tells the full story. See the TSE:7604 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Umenohana Group Co Business Description

Address 146 Tenjincho, Fukuoka, Kurume, JPN, 830-0033
Umenohana Group Co Ltd formerly, Umenohana Co Ltd owns and operates restaurants in Japan. The company operates a tofu restaurant chain. It offers dishes using tofu and yuba; China Unenohana, a Chinese restaurant; and Kanishige, a crab restaurant. It offers bean curd skin and bean curd course dishes, drinks, crab course dishes, Chinese course dishes and Chinese delicatessens. The company provides sushi, rice, Shao-Mai, fried bean curd skin and wheat gluten.
53GF Score

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

円894.00
Price
円852.19
GF Value