Koukandekirukun (TSE:7695) Piotroski F-Score: 4 (As of Jul. 21, 2026) — Near Median

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TSE:7695 Koukandekirukun Inc TSE:7695
73 GF Score
Price 円745.00
GF Value 円1,464.92
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Koukandekirukun Piotroski F-Score?

Koukandekirukun TSE:7695 -0.40% 73 Piotroski F-Score is 4 as of Jul. 21, 2026, which is at its 10-year median of 4.00. GuruFocus rates TSE:7695 with a GF Score™ of 73/100 and a GF Value™ of 円1,464.92 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,099 Retail - Cyclical companies, Koukandekirukun ranks worse than 71.79% 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

Koukandekirukun has an F-score of 4 indicating the company's financial situation is typical for a stable company.

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

TSE:7695' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 4   Max: 7
Current: 4

During the past 8 years, the highest Piotroski F-Score of Koukandekirukun was 7. The lowest was 2. And the median was 4.

Koukandekirukun  (TSE:7695) 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.


Koukandekirukun Piotroski F-Score Related Terms


Koukandekirukun Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Koukandekirukun'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.

Koukandekirukun Piotroski F-Score Chart

Koukandekirukun Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Piotroski F-Score
Get a 7-Day Free Trial 2.00 5.00 4.00 4.00 4.00

Koukandekirukun Semi-Annual Data
Mar19 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 4.00 0.00 4.00 0.00 4.00

TSE:7695 vs AMZN, BABA, PDD: Piotroski F-Score Comparison

For the Internet Retail subindustry, Koukandekirukun'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.


Koukandekirukun Piotroski F-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Koukandekirukun's Piotroski F-Score distribution charts can be found below:

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


TSE:7695
73GF Score
Koukandekirukun Inc TSE:7695
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 (Mar26) TTM:Last Year (Mar25) TTM:
Net Income was 円92 Mil.
Cash Flow from Operations was 円217 Mil.
Revenue was 円12,601 Mil.
Gross Profit was 円2,827 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was (3975.718 + 5690.975) / 2 = 円4833.3465 Mil.
Total Assets at the begining of this year (Mar25) was 円3,976 Mil.
Long-Term Debt & Capital Lease Obligation was 円622 Mil.
Total Current Assets was 円3,262 Mil.
Total Current Liabilities was 円2,736 Mil.
Net Income was 円91 Mil.

Revenue was 円10,293 Mil.
Gross Profit was 円2,371 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was (3186.461 + 3975.718) / 2 = 円3581.0895 Mil.
Total Assets at the begining of last year (Mar24) was 円3,186 Mil.
Long-Term Debt & Capital Lease Obligation was 円221 Mil.
Total Current Assets was 円2,121 Mil.
Total Current Liabilities was 円1,884 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.

Koukandekirukun'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.

Score 1 if positive, 0 if negative.

Koukandekirukun's current Cash Flow from Operations (TTM) was 217. ==> 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 (Mar25)
=91.971/3975.718
=0.02313318

ROA (Last Year)=Net Income/Total Assets (Mar24)
=90.8/3186.461
=0.02849556

Koukandekirukun's return on assets of this year was 0.02313318. Koukandekirukun's return on assets of last year was 0.02849556. ==> 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.

Koukandekirukun's current Net Income (TTM) was 92. Koukandekirukun's current Cash Flow from Operations (TTM) was 217. ==> 217 > 92 ==> 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: Mar26)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar25 to Mar26
=621.521/4833.3465
=0.1285902

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=221.144/3581.0895
=0.06175327

Koukandekirukun's gearing of this year was 0.1285902. Koukandekirukun's gearing of last year was 0.06175327. ==> 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: Mar26)=Total Current Assets/Total Current Liabilities
=3262.235/2736.205
=1.19224802

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=2121.026/1883.792
=1.12593429

Koukandekirukun's current ratio of this year was 1.19224802. Koukandekirukun's current ratio of last year was 1.12593429. ==> 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.

Koukandekirukun's number of shares in issue this year was 7.239. Koukandekirukun's number of shares in issue last year was 6.883. ==> 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
=2826.644/12600.874
=0.22432127

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=2371.385/10292.863
=0.23039119

Koukandekirukun's gross margin of this year was 0.22432127. Koukandekirukun's gross margin of last year was 0.23039119. ==> 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 (Mar25)
=12600.874/3975.718
=3.1694587

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=10292.863/3186.461
=3.2301864

Koukandekirukun's asset turnover of this year was 3.1694587. Koukandekirukun's asset turnover of last year was 3.2301864. ==> 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+0+1+0+1+0+0+0
=4

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

Koukandekirukun has an F-score of 4 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 4 mean?
Koukandekirukun (TSE:7695) has a Piotroski F-Score of 4 as of Jul. 21, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Koukandekirukun and its competitors. This is near median its historical median of 4.00. Over the past decade, Koukandekirukun's Piotroski F-Score has ranged from 2.00 to 7.00. According to the industry distribution chart, Koukandekirukun ranks #789 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 71.8%.
Is Koukandekirukun's Piotroski F-Score too high?
Koukandekirukun's current Piotroski F-Score of 4 is near median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 7.00. The Retail - Cyclical industry median Piotroski F-Score is 6.00. Koukandekirukun's value of 4 is 33.3% below this industry median. Based on the distribution chart, Koukandekirukun ranks #789 out of 1099 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Koukandekirukun has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Koukandekirukun's Piotroski F-Score compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Koukandekirukun ranks #789 out of 1099 companies for Piotroski F-Score. This places Koukandekirukun in the lower half of its industry. The industry median Piotroski F-Score is 6.00. Koukandekirukun's value of 4 is 33.3% below this benchmark. Historically, Koukandekirukun'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 4.00 vs. the industry median of 6.00, Koukandekirukun has consistently been below 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 Retail - Cyclical company?
The median Piotroski F-Score among Retail - Cyclical companies is 6.00, based on 1,099 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. Koukandekirukun's current Piotroski F-Score of 4 is 33.3% below 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 Koukandekirukun and its competitors. For the Retail - Cyclical industry, the median Piotroski F-Score is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Koukandekirukun's current Piotroski F-Score is 4, which is near median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koukandekirukun stock overvalued right now?
Based on GuruFocus' analysis, Koukandekirukun (TSE:7695) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,464.92, compared to a current price of 円745.00 — trading 49.1% below its estimated fair value. The current Piotroski F-Score is 4, which is near median its 10-year median of 4.00 and 33.3% below the Retail - Cyclical industry median of 6.00. Koukandekirukun's overall GF Score™ is 73/100 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 Koukandekirukun (TSE:7695), the current Piotroski F-Score is 4 as of Jul. 21, 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 Koukandekirukun (TSE:7695) Overvalued in 2026?

Based on GuruFocus' analysis, Koukandekirukun stock appears to be undervalued. The current stock price of 円745.00 is trading 49.1% below its estimated GF Value™ of 円1,464.92. GuruFocus considers Koukandekirukun to be Significantly Undervalued.

Key valuation signals for TSE:7695:

  • Piotroski F-Score: 4 (near median its 10-year median of 4.00)
  • GF Value™: 円1,464.92 vs. price of 円745.00 (49.1% below fair value)
  • GF Score™: 73/100 with 5 warning signs
  • Industry Position: 33.3% below the Retail - Cyclical median (#789 of 1099)

No single metric tells the full story. See the TSE:7695 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Koukandekirukun Business Description

Address 26-20 Higashi 1-chome, Shibuya-ku, Tokyo, JPN, 150-0011
Koukandekirukun Inc is developing an e-commerce business that sells sets of housing equipment and installation work. The Group operates in a single segment, the e-commerce business for home appliances.
73GF Score

Get the complete analysis for TSE:7695

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

円745.00
Price
円1,464.92
GF Value