Senshukai Co (TSE:8165) Piotroski F-Score: 6 (As of Jul. 16, 2026) — 20% Above Median

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TSE:8165 Senshukai Co Ltd TSE:8165
53 GF Score
Price 円109.00
GF Value 円264.82
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Senshukai Co Piotroski F-Score?

Senshukai Co TSE:8165 -0.91% 53 Piotroski F-Score is 6 as of Jul. 16, 2026, which is 20% above its 10-year median of 5.00. GuruFocus rates TSE:8165 with a GF Score™ of 53/100 and a GF Value™ of 円264.82 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 1,099 Retail - Cyclical companies, Senshukai Co ranks better than 72.79% 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

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

TSE:8165' s Piotroski F-Score Range Over the Past 10 Years
Min: 1   Med: 5   Max: 7
Current: 6

During the past 13 years, the highest Piotroski F-Score of Senshukai Co was 7. The lowest was 1. And the median was 5.

Senshukai Co  (TSE:8165) 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.


Senshukai Co Piotroski F-Score Related Terms


Senshukai Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Senshukai 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.

Senshukai Co Piotroski F-Score Chart

Senshukai Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.00 1.00 5.00 6.00 6.00

Senshukai Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 0.00 0.00 0.00 6.00 0.00

TSE:8165 vs AMZN, BABA, PDD: Piotroski F-Score Comparison

For the Internet Retail subindustry, Senshukai 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.


Senshukai Co Piotroski F-Score vs Retail - Cyclical Industry

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

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


TSE:8165
53GF Score
Senshukai Co Ltd TSE:8165
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3,940 Mil.
Cash Flow from Operations was 円-3,075 Mil.
Revenue was 円42,071 Mil.
Gross Profit was 円21,332 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (25484 + 26149) / 2 = 円25816.5 Mil.
Total Assets at the begining of this year (Dec24) was 円25,484 Mil.
Long-Term Debt & Capital Lease Obligation was 円103 Mil.
Total Current Assets was 円17,557 Mil.
Total Current Liabilities was 円8,805 Mil.
Net Income was 円-3,616 Mil.

Revenue was 円45,859 Mil.
Gross Profit was 円23,501 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (31809 + 25484) / 2 = 円28646.5 Mil.
Total Assets at the begining of last year (Dec23) was 円31,809 Mil.
Long-Term Debt & Capital Lease Obligation was 円2,065 Mil.
Total Current Assets was 円13,829 Mil.
Total Current Liabilities was 円10,103 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.

Senshukai Co's current Net Income (TTM) was 3,940. ==> 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.

Senshukai Co's current Cash Flow from Operations (TTM) was -3,075. ==> Negative ==> Score 0.

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)
=3940/25484
=0.15460681

ROA (Last Year)=Net Income/Total Assets (Dec23)
=-3616/31809
=-0.11367852

Senshukai Co's return on assets of this year was 0.15460681. Senshukai Co's return on assets of last year was -0.11367852. ==> 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.

Senshukai Co's current Net Income (TTM) was 3,940. Senshukai Co's current Cash Flow from Operations (TTM) was -3,075. ==> -3,075 <= 3,940 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=103/25816.5
=0.0039897

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=2065/28646.5
=0.0720856

Senshukai Co's gearing of this year was 0.0039897. Senshukai Co's gearing of last year was 0.0720856. ==> 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
=17557/8805
=1.99398069

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=13829/10103
=1.36880135

Senshukai Co's current ratio of this year was 1.99398069. Senshukai Co's current ratio of last year was 1.36880135. ==> 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.

Senshukai Co's number of shares in issue this year was 46.776. Senshukai Co's number of shares in issue last year was 46.778. ==> 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
=21332/42071
=0.50704761

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=23501/45859
=0.51246211

Senshukai Co's gross margin of this year was 0.50704761. Senshukai Co's gross margin of last year was 0.51246211. ==> 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 (Dec24)
=42071/25484
=1.65087898

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=45859/31809
=1.44169889

Senshukai Co's asset turnover of this year was 1.65087898. Senshukai Co's asset turnover of last year was 1.44169889. ==> 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+0+1+0+1+1+1+0+1
=6

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

Senshukai 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?
Senshukai Co (TSE:8165) 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 Senshukai Co and its competitors. This is 20% above median its historical median of 5.00. Over the past decade, Senshukai Co's Piotroski F-Score has ranged from 1.00 to 7.00. According to the industry distribution chart, Senshukai Co ranks #299 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 27.2%.
Is Senshukai Co's Piotroski F-Score too high?
Senshukai 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 1.00 to a high of 7.00. The Retail - Cyclical industry median Piotroski F-Score is 6.00. Senshukai Co's value of 6 is 0% at this industry median. Based on the distribution chart, Senshukai Co ranks #299 out of 1099 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Senshukai Co has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Senshukai Co's Piotroski F-Score compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Senshukai Co ranks #299 out of 1099 companies for Piotroski F-Score. This puts Senshukai Co in the upper half of its industry. The industry median Piotroski F-Score is 6.00. Senshukai Co's value of 6 is 0% at this benchmark. Historically, Senshukai Co's own Piotroski F-Score has ranged from 1.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 6.00, Senshukai Co has consistently been at 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. Senshukai Co's current Piotroski F-Score of 6 is 0% at 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 Senshukai Co 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. Senshukai 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 Senshukai Co stock overvalued right now?
Based on GuruFocus' analysis, Senshukai Co (TSE:8165) is currently considered Possible Value Trap. The stock's GF Value™ is 円264.82, compared to a current price of 円109.00 — trading 58.8% below its estimated fair value. The current Piotroski F-Score is 6, which is 20% above median its 10-year median of 5.00 and 0% at the Retail - Cyclical industry median of 6.00. Senshukai Co's overall GF Score™ is 53/100 with 3 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 Senshukai Co (TSE:8165), 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 Senshukai Co (TSE:8165) Overvalued in 2026?

Based on GuruFocus' analysis, Senshukai Co stock appears to be undervalued. The current stock price of 円109.00 is trading 58.8% below its estimated GF Value™ of 円264.82. GuruFocus considers Senshukai Co to be Possible Value Trap.

Key valuation signals for TSE:8165:

  • Piotroski F-Score: 6 (20% above median its 10-year median of 5.00)
  • GF Value™: 円264.82 vs. price of 円109.00 (58.8% below fair value)
  • GF Score™: 53/100 with 3 warning signs
  • Industry Position: 0% at the Retail - Cyclical median (#299 of 1099)

No single metric tells the full story. See the TSE:8165 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Senshukai Co Business Description

Address 1-6-23 Doshin, Kita-ku, Osaka, JPN, 530-0035
Senshukai Co Ltd is a Japan-based company that operates in the catalog business. The group engages in the segments of the mail order business, corporate business, and insurance business.
53GF Score

Get the complete analysis for TSE:8165

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

円109.00
Price
円264.82
GF Value