Kukje Pharma Co (XKRX:002720) Piotroski F-Score: 6 (As of Aug. 07, 2026) — Near Median

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XKRX:002720 Kukje Pharma Co Ltd XKRX:002720
65 GF Score
Price ₩3,325.00
GF Value ₩5,934.79
Valuation Possible Value Trap
! 1 Warning Sign
View Full Analysis

What is Kukje Pharma Co Piotroski F-Score?

Kukje Pharma Co XKRX:002720 +1.53% 65 Piotroski F-Score is 6 as of Aug. 07, 2026, which is at its 10-year median of 6.00. GuruFocus rates XKRX:002720 with a GF Score™ of 65/100 and a GF Value™ of ₩5,934.79 (Possible Value Trap). The stock has 1 warning sign investors should review. Among 978 Drug Manufacturers companies, Kukje Pharma Co ranks better than 78.53% 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

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

XKRX:002720' s Piotroski F-Score Range Over the Past 10 Years
Min: 3   Med: 6   Max: 8
Current: 6

During the past 13 years, the highest Piotroski F-Score of Kukje Pharma Co was 8. The lowest was 3. And the median was 6.

Kukje Pharma Co  (XKRX:002720) 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.


Kukje Pharma Co Piotroski F-Score Related Terms


Kukje Pharma Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for Kukje Pharma 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.

Kukje Pharma Co Piotroski F-Score Chart

Kukje Pharma 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 4.00 8.00 5.00 6.00 7.00

Kukje Pharma 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 5.00 8.00 6.00 7.00 6.00

XKRX:002720 vs ZTS: Piotroski F-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Kukje Pharma 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.


Kukje Pharma Co Piotroski F-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Kukje Pharma Co's Piotroski F-Score distribution charts can be found below:

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


XKRX:002720
65GF Score
Kukje Pharma Co Ltd XKRX:002720
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 2661.43 + 1914.008 + -731.532 + 2148.452 = ₩5,992 Mil.
Cash Flow from Operations was 3447.722 + 4991.572 + -4341.266 + -1171.34 = ₩2,927 Mil.
Revenue was 45022.82 + 45632.884 + 43336.18 + 43979.874 = ₩177,972 Mil.
Gross Profit was 24729.161 + 24935.311 + 21600.939 + 23814.53 = ₩95,080 Mil.
Average Total Assets from the begining of this year (Mar25)
to the end of this year (Mar26) was
(164311.71 + 171725.954 + 180119.464 + 182276.329 + 178926.07) / 5 = ₩175471.9054 Mil.
Total Assets at the begining of this year (Mar25) was ₩164,312 Mil.
Long-Term Debt & Capital Lease Obligation was ₩727 Mil.
Total Current Assets was ₩64,721 Mil.
Total Current Liabilities was ₩59,209 Mil.
Net Income was 597.394 + 1151.044 + 707.726 + 1853.754 = ₩4,310 Mil.

Revenue was 37643.332 + 39650.605 + 41635.021 + 41504.339 = ₩160,433 Mil.
Gross Profit was 19547.88 + 21097.363 + 21774.883 + 22379.402 = ₩84,800 Mil.
Average Total Assets from the begining of last year (Mar24)
to the end of last year (Mar25) was
(164316.967 + 159459.893 + 162415.881 + 165547.574 + 164311.71) / 5 = ₩163210.405 Mil.
Total Assets at the begining of last year (Mar24) was ₩164,317 Mil.
Long-Term Debt & Capital Lease Obligation was ₩27,302 Mil.
Total Current Assets was ₩56,393 Mil.
Total Current Liabilities was ₩23,152 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.

Kukje Pharma Co's current Net Income (TTM) was 5,992. ==> 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.

Kukje Pharma Co's current Cash Flow from Operations (TTM) was 2,927. ==> 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)
=5992.358/164311.71
=0.03646945

ROA (Last Year)=Net Income/Total Assets (Mar24)
=4309.918/164316.967
=0.02622929

Kukje Pharma Co's return on assets of this year was 0.03646945. Kukje Pharma Co's return on assets of last year was 0.02622929. ==> 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.

Kukje Pharma Co's current Net Income (TTM) was 5,992. Kukje Pharma Co's current Cash Flow from Operations (TTM) was 2,927. ==> 2,927 <= 5,992 ==> 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
=726.627/175471.9054
=0.00414099

Gearing (Last Year: Mar25)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Mar24 to Mar25
=27302.201/163210.405
=0.16728223

Kukje Pharma Co's gearing of this year was 0.00414099. Kukje Pharma Co's gearing of last year was 0.16728223. ==> 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: Mar26)=Total Current Assets/Total Current Liabilities
=64721.099/59209.442
=1.09308747

Current Ratio (Last Year: Mar25)=Total Current Assets/Total Current Liabilities
=56392.61/23151.963
=2.43575933

Kukje Pharma Co's current ratio of this year was 1.09308747. Kukje Pharma Co's current ratio of last year was 2.43575933. ==> Last year's current ratio is higher ==> Score 0.

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.

Kukje Pharma Co's number of shares in issue this year was 21.16. Kukje Pharma Co's number of shares in issue last year was 20.371. ==> 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
=95079.941/177971.758
=0.53424174

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=84799.528/160433.297
=0.52856564

Kukje Pharma Co's gross margin of this year was 0.53424174. Kukje Pharma Co's gross margin of last year was 0.52856564. ==> 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)
=177971.758/164311.71
=1.08313496

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Mar24)
=160433.297/164316.967
=0.97636477

Kukje Pharma Co's asset turnover of this year was 1.08313496. Kukje Pharma Co's asset turnover of last year was 0.97636477. ==> 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+1+0+1+0+0+1+1
=6

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

Kukje Pharma 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?
Kukje Pharma Co (XKRX:002720) has a Piotroski F-Score of 6 as of Aug. 07, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Kukje Pharma Co and its competitors. This is near median its historical median of 6.00. Over the past decade, Kukje Pharma Co's Piotroski F-Score has ranged from 3.00 to 8.00. According to the industry distribution chart, Kukje Pharma Co ranks #210 out of 978 companies in the Drug Manufacturers industry, placing it in the top 21.5%.
Is Kukje Pharma Co's Piotroski F-Score too high?
Kukje Pharma 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 8.00. The Drug Manufacturers industry median Piotroski F-Score is 5.00. Kukje Pharma Co's value of 6 is 20% above this industry median. Based on the distribution chart, Kukje Pharma Co ranks #210 out of 978 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Kukje Pharma Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kukje Pharma Co's Piotroski F-Score compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Kukje Pharma Co ranks #210 out of 978 companies for Piotroski F-Score. This places Kukje Pharma Co in the top 22% of its industry — outperforming the majority of peers. The industry median Piotroski F-Score is 5.00. Kukje Pharma Co's value of 6 is 20% above this benchmark. Historically, Kukje Pharma Co's own Piotroski F-Score has ranged from 3.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Kukje Pharma 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 a Drug Manufacturers company?
The median Piotroski F-Score among Drug Manufacturers companies is 5.00, based on 978 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. Kukje Pharma 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 Kukje Pharma Co and its competitors. For the Drug Manufacturers 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. Kukje Pharma 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 Kukje Pharma Co stock overvalued right now?
Based on GuruFocus' analysis, Kukje Pharma Co (XKRX:002720) is currently considered Possible Value Trap. The stock's GF Value™ is ₩5,934.79, compared to a current price of ₩3,325.00 — trading 44% below 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 Drug Manufacturers industry median of 5.00. Kukje Pharma Co's overall GF Score™ is 65/100 with 1 warning sign 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 Kukje Pharma Co (XKRX:002720), the current Piotroski F-Score is 6 as of Aug. 07, 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 Kukje Pharma Co (XKRX:002720) Overvalued in 2026?

Based on GuruFocus' analysis, Kukje Pharma Co stock appears to be undervalued. The current stock price of ₩3,325.00 is trading 44% below its estimated GF Value™ of ₩5,934.79. GuruFocus considers Kukje Pharma Co to be Possible Value Trap.

Key valuation signals for XKRX:002720:

  • Piotroski F-Score: 6 (near median its 10-year median of 6.00)
  • GF Value™: ₩5,934.79 vs. price of ₩3,325.00 (44% below fair value)
  • GF Score™: 65/100 with 1 warning sign
  • Industry Position: 20% above the Drug Manufacturers median (#210 of 978)

No single metric tells the full story. See the XKRX:002720 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kukje Pharma Co Business Description

Address 96-8 Yatap-ro, Bundang-Gu, Gyeonggi-do, Seongnam-si, KOR, 463-839
Kukje Pharma Co Ltd is engaged in the manufacturing and sales of pharmaceutical products, and it handles over-the-counter and prescription drugs such as Q-Allon eye drops, Letium tablets, Ezerova tablets, Colencia soft capsules, and International Cephazedon injection.
65GF Score

Get the complete analysis for XKRX:002720

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

₩3,325.00
Price
₩5,934.79
GF Value