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Paradise CoXKRX:034230 +1.91%76 Piotroski F-Score is 5 as of Aug. 25, 2026, which is 17% below its 10-year median of 6.00. GuruFocus rates XKRX:034230 with a GF Score™ of 76/100 and a GF Value™ of ₩17,022.15 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 834 Travel & Leisure companies, Paradise Co ranks better than 51.32% 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
Paradise 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 Paradise Co's Piotroski F-Score or its related term are showing as below:
XKRX:034230'
s Piotroski F-Score Range Over the Past 10 Years
Min: 1 Med: 6 Max: 8
Current: 5
During the past 13 years, the highest Piotroski F-Score of Paradise Co was 8. The lowest was 1. And the median was 6.
Paradise Co (XKRX:034230) 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.
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.
Paradise Co Piotroski F-Score Related Terms
Paradise Co Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Paradise 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.
XKRX:034230 vs LVS, MGM, WYNN: Piotroski F-Score Comparison
For the Resorts & Casinos subindustry, Paradise 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.
Paradise Co Piotroski F-Score vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Paradise Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Paradise Co's Piotroski F-Score falls into.
* 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 (Jun26) TTM:
Last Year (Jun25) TTM:
Net Income was 23033.567 + 19310.187 + 16467.679 + 15786.948 = ₩74,598 Mil. Cash Flow from Operations was 61745.024 + 68269.67 + -21323.139 + 71742.746 = ₩180,434 Mil. Revenue was 288247.272 + 293853.69 + 293966.427 + 318088.896 = ₩1,194,156 Mil. Gross Profit was 68875.65 + 50301.773 + 68199.521 + 73530.462 = ₩260,907 Mil.
Average Total Assets from the begining of this year (Jun25)
to the end of this year (Jun26) was
(3899379.702 + 3963452.92 + 4080365.473 + 4170452.896 + 4210179.373) / 5 = ₩4064766.0728 Mil. Total Assets at the begining of this year (Jun25) was ₩3,899,380 Mil. Long-Term Debt & Capital Lease Obligation was ₩823,865 Mil. Total Current Assets was ₩784,907 Mil. Total Current Liabilities was ₩808,990 Mil.
Net Income was 9820.85 + 25245.025 + 31133.876 + 20878.803 = ₩87,079 Mil.
Revenue was 268244.966 + 265829.501 + 283304.949 + 284461.116 = ₩1,101,841 Mil. Gross Profit was 59806.964 + 43592.009 + 77977.863 + 70602.718 = ₩251,980 Mil.
Average Total Assets from the begining of last year (Jun24)
to the end of last year (Jun25) was
(3699616.792 + 3644124.55 + 3933768.381 + 3854740.832 + 3899379.702) / 5 = ₩3806326.0514 Mil. Total Assets at the begining of last year (Jun24) was ₩3,699,617 Mil. Long-Term Debt & Capital Lease Obligation was ₩904,091 Mil. Total Current Assets was ₩777,412 Mil. Total Current Liabilities was ₩555,457 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.
Paradise Co's current Net Income (TTM) was 74,598.
==> 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.
Paradise Co's return on assets of this year was 0.01913083. Paradise Co's return on assets of last year was 0.02353718.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Paradise Co's gearing of this year was 0.20268456. Paradise Co's gearing of last year was 0.23752314.
==> 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
Paradise Co's current ratio of this year was 0.97023112. Paradise Co's current ratio of last year was 1.39958805.
==> 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.
Paradise Co's number of shares in issue this year was 88.195. Paradise Co's number of shares in issue last year was 88.096.
==> 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.
Paradise Co's gross margin of this year was 0.21848682. Paradise Co's gross margin of last year was 0.22868968.
==> 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
Paradise Co's asset turnover of this year was 0.30624263. Paradise Co's asset turnover of last year was 0.29782558.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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5
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Paradise Co has an F-score of 5 indicating the company's financial situation is typical for a stable company.
Paradise Co (XKRX:034230) has a Piotroski F-Score of 5 as of Aug. 25, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Paradise Co and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, Paradise Co's Piotroski F-Score has ranged from 1.00 to 8.00. According to the industry distribution chart, Paradise Co ranks #406 out of 834 companies in the Travel & Leisure industry, placing it in the top 48.7%.
Is Paradise Co's Piotroski F-Score too high?
Paradise Co's current Piotroski F-Score of 5 is 17% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 8.00. The Travel & Leisure industry median Piotroski F-Score is 5.00. Paradise Co's value of 5 is 0% at this industry median. Based on the distribution chart, Paradise Co ranks #406 out of 834 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Paradise Co has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Paradise Co's Piotroski F-Score compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Paradise Co ranks #406 out of 834 companies for Piotroski F-Score. This puts Paradise Co in the upper half of its industry. The industry median Piotroski F-Score is 5.00. Paradise Co's value of 5 is 0% at this benchmark. Historically, Paradise Co's own Piotroski F-Score has ranged from 1.00 to 8.00 over the past decade. While the company's 10-year median is 6.00 vs. the industry median of 5.00, Paradise 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 Travel & Leisure company?
The median Piotroski F-Score among Travel & Leisure companies is 5.00, based on 834 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. Paradise Co's current Piotroski F-Score of 5 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 Paradise Co and its competitors. For the Travel & Leisure 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. Paradise Co's current Piotroski F-Score is 5, which is 17% below 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 Paradise Co stock overvalued right now?
Based on GuruFocus' analysis, Paradise Co (XKRX:034230) is currently considered Possible Value Trap. The stock's GF Value™ is ₩17,022.15, compared to a current price of ₩9,620.00 — trading 43.5% below its estimated fair value. The current Piotroski F-Score is 5, which is 17% below median its 10-year median of 6.00 and 0% at the Travel & Leisure industry median of 5.00. Paradise Co's overall GF Score™ is 76/100 with 5 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 Paradise Co (XKRX:034230), the current Piotroski F-Score is 5 as of Aug. 25, 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 Paradise Co (XKRX:034230) Overvalued in 2026?
Based on GuruFocus' analysis, Paradise Co stock appears to be undervalued.
The current stock price of ₩9,620.00 is trading 43.5% below its estimated GF Value™ of ₩17,022.15.
GuruFocus considers Paradise Co to be Possible Value Trap.
Key valuation signals for XKRX:034230:
Piotroski F-Score: 5 (17% below median its 10-year median of 6.00)
GF Value™: ₩17,022.15 vs. price of ₩9,620.00 (43.5% below fair value)
Industry Position: 0% at the Travel & Leisure median (#406 of 834)
No single metric tells the full story. See the XKRX:034230 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paradise Co Ltd operates in the tourism industry. It is involved in the businesses of Casino, Hotel, Integrated Resorts, Travel and Leisure and Construction business. Casino business comprises operating casinos located in Walkerhill, Busan, Incheon, Jeju Grand, and Jeju Lotte. Travel and leisure business offers travel products with themes and corporate incentives as well as business services for corporate customers, a spa of hot spring water and caravan camping and refrigerated transportation of wine from wineries. The firm's construction business includes construction and construction management information systems.
76GF Score
Get the complete analysis for XKRX:034230
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