Osivo AS (XBRA:1OSI002E) Piotroski F-Score: 2 (As of Aug. 08, 2026) — 60% Below Median

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What is Osivo AS Piotroski F-Score?

Osivo AS XBRA:1OSI002E Piotroski F-Score is 2 as of Aug. 08, 2026, which is 60% below its 10-year median of 5.00. The stock has 9 warning signs investors should review.

Warning Sign:

Piotroski F-Score of 2 is low, which usually implies poor business operation.

The zones of discrimination were as such:

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

Osivo AS has an F-score of 2. It is a bad or low score, which usually implies poor business operation.

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

XBRA:1OSI002E' s Piotroski F-Score Range Over the Past 10 Years
Min: 2   Med: 5   Max: 7
Current: 2

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

Osivo AS  (XBRA:1OSI002E) 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.


Osivo AS Piotroski F-Score Related Terms


Osivo AS Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Osivo AS'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.

Osivo AS Piotroski F-Score Chart

Osivo AS 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 6.00 5.00 4.00 4.00 2.00

Osivo AS Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 4.00 0.00 4.00 0.00 2.00

Osivo AS Piotroski F-Score Competitor Comparison

For the Agricultural Inputs subindustry, Osivo AS'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.


Osivo AS Piotroski F-Score vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, Osivo AS's Piotroski F-Score distribution charts can be found below:

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


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 €0.04 Mil.
Cash Flow from Operations was €-1.70 Mil.
Revenue was €13.12 Mil.
Gross Profit was €2.58 Mil.
Average Total Assets from the begining of this year (Dec24)
to the end of this year (Dec25) was (12.852 + 13.049) / 2 = €12.9505 Mil.
Total Assets at the begining of this year (Dec24) was €12.85 Mil.
Long-Term Debt & Capital Lease Obligation was €2.47 Mil.
Total Current Assets was €8.00 Mil.
Total Current Liabilities was €5.55 Mil.
Net Income was €0.20 Mil.

Revenue was €14.92 Mil.
Gross Profit was €3.24 Mil.
Average Total Assets from the begining of last year (Dec23)
to the end of last year (Dec24) was (11.764 + 12.852) / 2 = €12.308 Mil.
Total Assets at the begining of last year (Dec23) was €11.76 Mil.
Long-Term Debt & Capital Lease Obligation was €0.95 Mil.
Total Current Assets was €8.12 Mil.
Total Current Liabilities was €7.77 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.

Osivo AS's current Net Income (TTM) was 0.04. ==> 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.

Osivo AS's current Cash Flow from Operations (TTM) was -1.70. ==> 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)
=0.044/12.852
=0.00342359

ROA (Last Year)=Net Income/Total Assets (Dec23)
=0.195/11.764
=0.01657599

Osivo AS's return on assets of this year was 0.00342359. Osivo AS's return on assets of last year was 0.01657599. ==> 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.

Osivo AS's current Net Income (TTM) was 0.04. Osivo AS's current Cash Flow from Operations (TTM) was -1.70. ==> -1.70 <= 0.04 ==> 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
=2.467/12.9505
=0.19049458

Gearing (Last Year: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=0.945/12.308
=0.07677933

Osivo AS's gearing of this year was 0.19049458. Osivo AS's gearing of last year was 0.07677933. ==> 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
=7.996/5.553
=1.43994237

Current Ratio (Last Year: Dec24)=Total Current Assets/Total Current Liabilities
=8.119/7.773
=1.04451306

Osivo AS's current ratio of this year was 1.43994237. Osivo AS's current ratio of last year was 1.04451306. ==> 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.

Osivo AS's number of shares in issue this year was 0.104. Osivo AS's number of shares in issue last year was 0.102. ==> 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
=2.577/13.121
=0.19640271

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=3.242/14.915
=0.21736507

Osivo AS's gross margin of this year was 0.19640271. Osivo AS's gross margin of last year was 0.21736507. ==> 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)
=13.121/12.852
=1.02093059

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec23)
=14.915/11.764
=1.26785107

Osivo AS's asset turnover of this year was 1.02093059. Osivo AS's asset turnover of last year was 1.26785107. ==> 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+0+0+0+0+1+0+0+0
=2

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

Osivo AS has an F-score of 2. It is a bad or low score, which usually implies poor business operation.

Frequently Asked Questions Learn more about Piotroski F-Score →
What does a Piotroski F-Score of 2 mean?
Osivo AS (XBRA:1OSI002E) has a Piotroski F-Score of 2 as of Aug. 08, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Osivo AS and its competitors. This is 60% below median its historical median of 5.00. Over the past decade, Osivo AS's Piotroski F-Score has ranged from 2.00 to 7.00.
Is Osivo AS's Piotroski F-Score too high?
Osivo AS's current Piotroski F-Score of 2 is 60% below 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 Agriculture industry median Piotroski F-Score is 5.00. Osivo AS's value of 2 is 60% below this industry median.
How does Osivo AS's Piotroski F-Score compare to competitors?
Osivo AS's Piotroski F-Score of 2 can be compared against companies in the Agriculture industry. The industry median Piotroski F-Score is 5.00. Osivo AS's value of 2 is 60% below this benchmark. Historically, Osivo AS'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, Osivo AS 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 an Agriculture company?
The median Piotroski F-Score among Agriculture companies is 5.00, based on 253 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. Osivo AS's current Piotroski F-Score of 2 is 60% 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 Osivo AS and its competitors. For the Agriculture 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. Osivo AS's current Piotroski F-Score is 2, which is 60% below 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 Osivo AS stock overvalued right now?
Osivo AS (XBRA:1OSI002E) has a current Piotroski F-Score of 2. The stock's GF Value™ is €4.84, compared to a current price of €28.00 — trading 478.5% above its estimated fair value. The current Piotroski F-Score is 2, which is 60% below median its 10-year median of 5.00 and 60% below the Agriculture industry median of 5.00. 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 Osivo AS (XBRA:1OSI002E), the current Piotroski F-Score is 2 as of Aug. 08, 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.

Osivo AS Business Description

Address Kalinciakova 2391, Zvolen, SVK, 96003
Osivo AS is a producer of seeds and seedlings of field crops in Slovakia. The product portfolio of the company includes spelt wheat, millet sown, winter rye, winter wheat, spring triticale, winter barley, durum winter wheat, durum spring wheat, and others.