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CosLeaguer Global Co (XKRX:043710) 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.
CosLeaguer Global Co Piotroski F-Score Related Terms
CosLeaguer Global Co Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for CosLeaguer Global 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.
For the Consumer Electronics subindustry, CosLeaguer Global 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.
CosLeaguer Global Co Piotroski F-Score vs Hardware Industry
For the Hardware industry and Technology sector, CosLeaguer Global Co's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where CosLeaguer Global 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 -1992.33 + -3791.39 + -3299.627 + -6389.173 = ₩-15,473 Mil. Cash Flow from Operations was 1800.424 + -3460.37 + 1689.294 + 738.496 = ₩768 Mil. Revenue was 10560.437 + 9719.372 + 39523.892 + 42378.316 = ₩102,182 Mil. Gross Profit was 266.12 + -2019.384 + 16085.224 + 18183.661 = ₩32,516 Mil.
Average Total Assets from the begining of this year (Jun25)
to the end of this year (Jun26) was
(128939.51 + 126211.162 + 226449.976 + 246851.248 + 238693.513) / 5 = ₩193429.0818 Mil. Total Assets at the begining of this year (Jun25) was ₩128,940 Mil. Long-Term Debt & Capital Lease Obligation was ₩54,605 Mil. Total Current Assets was ₩57,830 Mil. Total Current Liabilities was ₩129,720 Mil.
Net Income was -1269.77 + 3981.914 + -1502.913 + -1454.15 = ₩-245 Mil.
Revenue was 5285.338 + 3717.022 + 4317.672 + 9942.63 = ₩23,263 Mil. Gross Profit was 815.63 + 164.248 + 162.55 + 799.593 = ₩1,942 Mil.
Average Total Assets from the begining of last year (Jun24)
to the end of last year (Jun25) was
(42750.245 + 39853.935 + 50230.859 + 126897.643 + 128939.51) / 5 = ₩77734.4384 Mil. Total Assets at the begining of last year (Jun24) was ₩42,750 Mil. Long-Term Debt & Capital Lease Obligation was ₩19,029 Mil. Total Current Assets was ₩34,244 Mil. Total Current Liabilities was ₩52,336 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.
CosLeaguer Global Co's current Net Income (TTM) was -15,473.
==> Negative ==> Score 0.
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.
CosLeaguer Global Co's return on assets of this year was -0.11999828. CosLeaguer Global Co's return on assets of last year was -0.00572907.
==> Last year is higher ==> Score 0.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
CosLeaguer Global Co's gearing of this year was 0.28229994. CosLeaguer Global Co's gearing of last year was 0.24479621.
==> 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
CosLeaguer Global Co's current ratio of this year was 0.4458034. CosLeaguer Global Co's current ratio of last year was 0.65431138.
==> 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.
CosLeaguer Global Co's number of shares in issue this year was 17.315. CosLeaguer Global Co's number of shares in issue last year was 3.462.
==> 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.
CosLeaguer Global Co's gross margin of this year was 0.31821275. CosLeaguer Global Co's gross margin of last year was 0.08348232.
==> 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
CosLeaguer Global Co's asset turnover of this year was 0.79248026. CosLeaguer Global Co's asset turnover of last year was 0.54415272.
==> This year's asset turnover is higher. ==> Score 1.
Evaluation
Piotroski F-Score
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4
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
CosLeaguer Global Co has an F-score of 4 indicating the company's financial situation is typical for a stable company.
CosLeaguer Global Co (XKRX:043710) has a Piotroski F-Score of 4 as of Sep. 13, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on CosLeaguer Global Co and its competitors. This is near median its historical median of 4.00. Over the past decade, CosLeaguer Global Co's Piotroski F-Score has ranged from 1.00 to 7.00. According to the industry distribution chart, CosLeaguer Global Co ranks #1535 out of 2436 companies in the Hardware industry, placing it in the top 63%.
Is CosLeaguer Global Co's Piotroski F-Score too high?
CosLeaguer Global Co's current Piotroski F-Score of 4 is near median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 7.00. The Hardware industry median Piotroski F-Score is 5.00. CosLeaguer Global Co's value of 4 is 20% below this industry median. Based on the distribution chart, CosLeaguer Global Co ranks #1535 out of 2436 companies in the Hardware industry, which is below the industry midpoint. Overall, CosLeaguer Global Co has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CosLeaguer Global Co's Piotroski F-Score compare to AAPL?
According to the Hardware industry distribution chart, CosLeaguer Global Co ranks #1535 out of 2436 companies for Piotroski F-Score. This places CosLeaguer Global Co in the lower half of its industry. The industry median Piotroski F-Score is 5.00. CosLeaguer Global Co's value of 4 is 20% below this benchmark. Historically, CosLeaguer Global 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 4.00 vs. the industry median of 5.00, CosLeaguer Global 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 Hardware company?
The median Piotroski F-Score among Hardware companies is 5.00, based on 2,436 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. CosLeaguer Global Co's current Piotroski F-Score of 4 is 20% 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 CosLeaguer Global Co and its competitors. For the Hardware 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. CosLeaguer Global Co's current Piotroski F-Score is 4, which is near median its own 10-year median of 4.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CosLeaguer Global Co stock overvalued right now?
Based on GuruFocus' analysis, CosLeaguer Global Co (XKRX:043710) is currently considered Possible Value Trap. The stock's GF Value™ is ₩9,616.63, compared to a current price of ₩3,165.00 — trading 67.1% below its estimated fair value. The current Piotroski F-Score is 4, which is near median its 10-year median of 4.00 and 20% below the Hardware industry median of 5.00. CosLeaguer Global Co's overall GF Score™ is 43/100 with 6 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 CosLeaguer Global Co (XKRX:043710), the current Piotroski F-Score is 4 as of Sep. 13, 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 CosLeaguer Global Co (XKRX:043710) Overvalued in 2026?
Based on GuruFocus' analysis, CosLeaguer Global Co stock appears to be undervalued.
The current stock price of ₩3,165.00 is trading 67.1% below its estimated GF Value™ of ₩9,616.63.
GuruFocus considers CosLeaguer Global Co to be Possible Value Trap.
Key valuation signals for XKRX:043710:
Piotroski F-Score: 4 (near median its 10-year median of 4.00)
GF Value™: ₩9,616.63 vs. price of ₩3,165.00 (67.1% below fair value)
Industry Position: 20% below the Hardware median (#1535 of 2436)
No single metric tells the full story. See the XKRX:043710 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CosLeaguer Global Co Ltd is a Korean cosmetics ODM/OEM company focused on sustainable beauty, derma cosmetics, and high-functionality formulations. Its business covers product development, manufacturing, filling/packaging, quality control, and delivery as an integrated cosmetic hub. The company is also engaged in the field of Medical beauty, which includes the business of toxins, botulinum toxin, and skin boosters.
43GF Score
Get the complete analysis for XKRX:043710
Piotroski F-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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