Being Holdings Co (TSE:9145) Piotroski F-Score: 5 (As of Jun. 30, 2026) — 29% Below Median


TSE:9145 Being Holdings Co Ltd TSE:9145
75 GF Score
Price 円511.00
GF Value 円833.95
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Being Holdings Co Piotroski F-Score?

Being Holdings Co TSE:9145 -5.19% 75 Piotroski F-Score is 5 as of Jun. 30, 2026, which is 29% below its 10-year median of 7.00. GuruFocus rates TSE:9145 with a GF Score™ of 75/100 and a GF Value™ of 円833.95 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 973 Transportation companies, Being Holdings Co ranks worse than 52.72% 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

Being Holdings Co has an F-score of 5 indicating the company's financial situation is typical for a stable company.

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

TSE:9145' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 7   Max: 7
Current: 5

During the past 8 years, the highest Piotroski F-Score of Being Holdings Co was 7. The lowest was 5. And the median was 7.

Being Holdings Co  (TSE:9145) 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.


Being Holdings Co Piotroski F-Score Related Terms


Being Holdings Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Being Holdings 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.

Being Holdings Co Piotroski F-Score Chart

Being Holdings Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Piotroski F-Score
Get a 7-Day Free Trial 6.00 5.00 7.00 7.00 5.00

Being Holdings 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 0.00 0.00 0.00 5.00 0.00

TSE:9145 vs UPS, FDX, JBHT: Piotroski F-Score Comparison

For the Integrated Freight & Logistics subindustry, Being Holdings 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.


Being Holdings Co Piotroski F-Score vs Transportation Industry

For the Transportation industry and Industrials sector, Being Holdings Co's Piotroski F-Score distribution charts can be found below:

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


TSE:9145
75GF Score
Being Holdings Co Ltd TSE:9145
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1,402 Mil.
Cash Flow from Operations was 円2,213 Mil.
Revenue was 円33,515 Mil.
Gross Profit was 円3,782 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (18222 + 20266) / 2 = 円19244 Mil.
Total Assets at the begining of this year (Dec24) was 円18,222 Mil.
Long-Term Debt & Capital Lease Obligation was 円5,107 Mil.
Total Current Assets was 円9,145 Mil.
Total Current Liabilities was 円6,187 Mil.
Net Income was 円1,374 Mil.

Revenue was 円30,190 Mil.
Gross Profit was 円3,615 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (16845 + 18222) / 2 = 円17533.5 Mil.
Total Assets at the begining of last year (Dec23) was 円16,845 Mil.
Long-Term Debt & Capital Lease Obligation was 円4,002 Mil.
Total Current Assets was 円8,676 Mil.
Total Current Liabilities was 円6,467 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.

Being Holdings Co's current Net Income (TTM) was 1,402. ==> 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.

Being Holdings Co's current Cash Flow from Operations (TTM) was 2,213. ==> 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 (Dec24)
=1402/18222
=0.07693996

ROA (Last Year)=Net Income/Total Assets (Dec23)
=1374/16845
=0.08156723

Being Holdings Co's return on assets of this year was 0.07693996. Being Holdings Co's return on assets of last year was 0.08156723. ==> 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.

Being Holdings Co's current Net Income (TTM) was 1,402. Being Holdings Co's current Cash Flow from Operations (TTM) was 2,213. ==> 2,213 > 1,402 ==> 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: Dec25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec24 to Dec25
=5107/19244
=0.26538142

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=4002/17533.5
=0.22824878

Being Holdings Co's gearing of this year was 0.26538142. Being Holdings Co's gearing of last year was 0.22824878. ==> 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: Dec25)=Total Current Assets/Total Current Liabilities
=9145/6187
=1.47809924

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=8676/6467
=1.34158033

Being Holdings Co's current ratio of this year was 1.47809924. Being Holdings Co's current ratio of last year was 1.34158033. ==> 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.

Being Holdings Co's number of shares in issue this year was 24.099. Being Holdings Co's number of shares in issue last year was 23.913. ==> 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
=3782/33515
=0.11284499

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=3615/30190
=0.11974164

Being Holdings Co's gross margin of this year was 0.11284499. Being Holdings Co's gross margin of last year was 0.11974164. ==> 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)
=33515/18222
=1.83926023

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=30190/16845
=1.79222321

Being Holdings Co's asset turnover of this year was 1.83926023. Being Holdings Co's asset turnover of last year was 1.79222321. ==> 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+1+0+0+1
=5

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

Being Holdings Co has an F-score of 5 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 5 mean?
Being Holdings Co (TSE:9145) has a Piotroski F-Score of 5 as of Jun. 30, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Being Holdings Co and its competitors. This is 29% below median its historical median of 7.00. Over the past decade, Being Holdings Co's Piotroski F-Score has ranged from 5.00 to 7.00. According to the industry distribution chart, Being Holdings Co ranks #513 out of 973 companies in the Transportation industry, placing it in the top 52.7%.
Is Being Holdings Co's Piotroski F-Score too high?
Being Holdings Co's current Piotroski F-Score of 5 is 29% below median its 10-year median of 7.00. Over the past 10 years, this metric has ranged from a low of 5.00 to a high of 7.00. The Transportation industry median Piotroski F-Score is 6.00. Being Holdings Co's value of 5 is 16.7% below this industry median. Based on the distribution chart, Being Holdings Co ranks #513 out of 973 companies in the Transportation industry, which is below the industry midpoint. Overall, Being Holdings Co has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Being Holdings Co's Piotroski F-Score compare to UPS and FDX?
According to the Transportation industry distribution chart, Being Holdings Co ranks #513 out of 973 companies for Piotroski F-Score. This places Being Holdings Co in the lower half of its industry. The industry median Piotroski F-Score is 6.00. Being Holdings Co's value of 5 is 16.7% below this benchmark. Historically, Being Holdings Co's own Piotroski F-Score has ranged from 5.00 to 7.00 over the past decade. While the company's 10-year median is 7.00 vs. the industry median of 6.00, Being Holdings Co 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 Transportation company?
The median Piotroski F-Score among Transportation companies is 6.00, based on 973 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. Being Holdings Co's current Piotroski F-Score of 5 is 16.7% 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 Being Holdings Co and its competitors. For the Transportation 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. Being Holdings Co's current Piotroski F-Score is 5, which is 29% below median its own 10-year median of 7.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Being Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Being Holdings Co (TSE:9145) is currently considered Significantly Undervalued. The stock's GF Value™ is 円833.95, compared to a current price of 円511.00 — trading 38.7% below its estimated fair value. The current Piotroski F-Score is 5, which is 29% below median its 10-year median of 7.00 and 16.7% below the Transportation industry median of 6.00. Being Holdings Co's overall GF Score™ is 75/100 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 Being Holdings Co (TSE:9145), the current Piotroski F-Score is 5 as of Jun. 30, 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 Being Holdings Co (TSE:9145) Overvalued in 2026?

Based on GuruFocus' analysis, Being Holdings Co stock appears to be undervalued. The current stock price of 円511.00 is trading 38.7% below its estimated GF Value™ of 円833.95. GuruFocus considers Being Holdings Co to be Significantly Undervalued.

Key valuation signals for TSE:9145:

  • Piotroski F-Score: 5 (29% below median its 10-year median of 7.00)
  • GF Value™: 円833.95 vs. price of 円511.00 (38.7% below fair value)
  • GF Score™: 75/100 with 2 warning signs
  • Industry Position: 16.7% below the Transportation median (#513 of 973)

No single metric tells the full story. See the TSE:9145 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Being Holdings Co Business Description

Address 3-18 Senkojimachi, Ishikawa Prefecture, Kanazawa, JPN, 920-0356
Being Holdings Co Ltd is a logistics and transportation company.
75GF Score

Get the complete analysis for TSE:9145

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

円511.00
Price
円833.95
GF Value