San-Ai Obbli Co (TSE:8097) Piotroski F-Score: 6 (As of Jul. 16, 2026) — Near Median

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TSE:8097 San-Ai Obbli Co Ltd TSE:8097
76 GF Score
Price 円2,215.00
GF Value 円1,869.66
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is San-Ai Obbli Co Piotroski F-Score?

San-Ai Obbli Co TSE:8097 -0.54% 76 Piotroski F-Score is 6 as of Jul. 16, 2026, which is at its 10-year median of 6.00. GuruFocus rates TSE:8097 with a GF Score™ of 76/100 and a GF Value™ of 円1,869.66 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 970 Oil & Gas companies, San-Ai Obbli Co ranks better than 80.62% 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

San-Ai Obbli 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 San-Ai Obbli Co's Piotroski F-Score or its related term are showing as below:

TSE:8097' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 6   Max: 7
Current: 6

During the past 13 years, the highest Piotroski F-Score of San-Ai Obbli Co was 7. The lowest was 3. And the median was 6.

San-Ai Obbli Co  (TSE:8097) 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.


San-Ai Obbli Co Piotroski F-Score Related Terms


San-Ai Obbli Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for San-Ai Obbli 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.

San-Ai Obbli Co Piotroski F-Score Chart

San-Ai Obbli Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.00 7.00 6.00 3.00 6.00

San-Ai Obbli Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 3.00 N/A 7.00 6.00 6.00

TSE:8097 vs VLO, MPC, PSX: Piotroski F-Score Comparison

For the Oil & Gas Refining & Marketing subindustry, San-Ai Obbli 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.


San-Ai Obbli Co Piotroski F-Score vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, San-Ai Obbli Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where San-Ai Obbli Co's Piotroski F-Score falls into.


TSE:8097
76GF Score
San-Ai Obbli Co Ltd TSE:8097
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 1073 + 1755 + 3349 + 3019 = 円9,196 Mil.
Cash Flow from Operations was 5021 + 2894 + 0 + 0 = 円7,915 Mil.
Revenue was 154034 + 154329 + 151158 + 152049 = 円611,570 Mil.
Gross Profit was 12651 + 14129 + 14955 + 17723 = 円59,458 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(207110 + 191675 + 195907 + 215369 + 212048) / 5 = 円204421.8 Mil.
Total Assets at the begining of this year (Mar25) was 円207,110 Mil.
Long-Term Debt & Capital Lease Obligation was 円3,050 Mil.
Total Current Assets was 円100,974 Mil.
Total Current Liabilities was 円73,109 Mil.
Net Income was 2611 + 1877 + 2074 + 2094 = 円8,656 Mil.

Revenue was 150894 + 156257 + 167673 + 179580 = 円654,404 Mil.
Gross Profit was 14123 + 14872 + 14722 + 15193 = 円58,910 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(218607 + 0 + 200225 + 209944 + 207110) / 5 = 円208971.5 Mil.
Total Assets at the begining of last year (Mar24) was 円218,607 Mil.
Long-Term Debt & Capital Lease Obligation was 円2,829 Mil.
Total Current Assets was 円96,390 Mil.
Total Current Liabilities was 円71,692 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.

San-Ai Obbli Co's current Net Income (TTM) was 9,196. ==> 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.

San-Ai Obbli Co's current Cash Flow from Operations (TTM) was 7,915. ==> 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)
=9196/207110
=0.04440153

ROA (Last Year)=Net Income/Total Assets (Mar24)
=8656/218607
=0.03959617

San-Ai Obbli Co's return on assets of this year was 0.04440153. San-Ai Obbli Co's return on assets of last year was 0.03959617. ==> 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.

San-Ai Obbli Co's current Net Income (TTM) was 9,196. San-Ai Obbli Co's current Cash Flow from Operations (TTM) was 7,915. ==> 7,915 <= 9,196 ==> CFROA <= ROA ==> Score 0.

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
=3050/204421.8
=0.01492013

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=2829/208971.5
=0.01353773

San-Ai Obbli Co's gearing of this year was 0.01492013. San-Ai Obbli Co's gearing of last year was 0.01353773. ==> 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
=100974/73109
=1.38114322

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=96390/71692
=1.34450148

San-Ai Obbli Co's current ratio of this year was 1.38114322. San-Ai Obbli Co's current ratio of last year was 1.34450148. ==> 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.

San-Ai Obbli Co's number of shares in issue this year was 62.266. San-Ai Obbli Co's number of shares in issue last year was 63.216. ==> 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
=59458/611570
=0.0972219

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=58910/654404
=0.09002084

San-Ai Obbli Co's gross margin of this year was 0.0972219. San-Ai Obbli Co's gross margin of last year was 0.09002084. ==> 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 (Mar25)
=611570/207110
=2.95287528

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=654404/218607
=2.99351805

San-Ai Obbli Co's asset turnover of this year was 2.95287528. San-Ai Obbli Co's asset turnover of last year was 2.99351805. ==> 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+0+0+1+1+1+0
=6

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

San-Ai Obbli 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?
San-Ai Obbli Co (TSE:8097) has a Piotroski F-Score of 6 as of Jul. 16, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on San-Ai Obbli Co and its competitors. This is near median its historical median of 6.00. Over the past decade, San-Ai Obbli Co's Piotroski F-Score has ranged from 3.00 to 7.00. According to the industry distribution chart, San-Ai Obbli Co ranks #188 out of 970 companies in the Oil & Gas industry, placing it in the top 19.4%.
Is San-Ai Obbli Co's Piotroski F-Score too high?
San-Ai Obbli Co'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 3.00 to a high of 7.00. The Oil & Gas industry median Piotroski F-Score is 5.00. San-Ai Obbli Co's value of 6 is 20% above this industry median. Based on the distribution chart, San-Ai Obbli Co ranks #188 out of 970 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, San-Ai Obbli Co has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does San-Ai Obbli Co's Piotroski F-Score compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, San-Ai Obbli Co ranks #188 out of 970 companies for Piotroski F-Score. This places San-Ai Obbli Co in the top 19% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. San-Ai Obbli Co's value of 6 is 20% above this benchmark. Historically, San-Ai Obbli Co's own Piotroski F-Score has ranged from 3.00 to 7.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, San-Ai Obbli 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 an Oil & Gas company?
The median Piotroski F-Score among Oil & Gas companies is 5.00, based on 970 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. San-Ai Obbli 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 San-Ai Obbli Co and its competitors. For the Oil & Gas 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. San-Ai Obbli Co'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 San-Ai Obbli Co stock overvalued right now?
Based on GuruFocus' analysis, San-Ai Obbli Co (TSE:8097) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,869.66, compared to a current price of 円2,215.00 — trading 18.5% 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 Oil & Gas industry median of 5.00. San-Ai Obbli Co's overall GF Score™ is 76/100 with 2 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 San-Ai Obbli Co (TSE:8097), the current Piotroski F-Score is 6 as of Jul. 16, 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 San-Ai Obbli Co (TSE:8097) Overvalued in 2026?

Based on GuruFocus' analysis, San-Ai Obbli Co stock appears to be overvalued. The current stock price of 円2,215.00 is trading 18.5% above its estimated GF Value™ of 円1,869.66. GuruFocus considers San-Ai Obbli Co to be Modestly Overvalued.

Key valuation signals for TSE:8097:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: 円1,869.66 vs. price of 円2,215.00 (18.5% above fair value)
  • GF Score™: 76/100 with 2 warning signs
  • Industry Position: 20% above the Oil & Gas median (#188 of 970)

No single metric tells the full story. See the TSE:8097 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San-Ai Obbli Co Business Description

Industry EnergyOil & Gas
Address 2-3-2, Otemachi, Chiyoda-ku, 10th Floor, Otemachiplace East Tower, Tokyo, JPN, 100-8154
San-Ai Obbli Co Ltd is engaged in the marketing and retailing of Petroleum Products and Liquefied Petroleum Gas (LPG). The company provides service of storage and related operation of petroleum products, gas pipeline service, aviation fuel storage facility, into-plane fuel service. It also focuses on designing, constructing, and consulting airport fuel storage and hydrant system. San-Ai Oil is involved in the sale of biocide products, fire extinguishing agents, and other chemical products and energy-saving devices.
76GF Score

Get the complete analysis for TSE:8097

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

円2,215.00
Price
円1,869.66
GF Value