A One Cubetech Co (XKRX:234070) Piotroski F-Score: 4 (As of Sep. 04, 2026) — 20% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XKRX:234070 A One Cubetech Co Ltd XKRX:234070
43 GF Score
Price ₩925.00
! 7 Warning Signs
View Full Analysis

What is A One Cubetech Co Piotroski F-Score?

A One Cubetech Co XKRX:234070 +0.11% 43 Piotroski F-Score is 4 as of Sep. 04, 2026, which is 20% below its 10-year median of 5.00. GuruFocus rates XKRX:234070 with a GF Score™ of 43/100. The stock has 7 warning signs investors should review. Among 1,745 Construction companies, A One Cubetech Co ranks worse than 65.21% 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

A One Cubetech Co has an F-score of 4 indicating the company's financial situation is typical for a stable company.

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

XKRX:234070' s Piotroski F-Score Range Over the Past 10 Years
Min: 4   Med: 5   Max: 7
Current: 4

During the past 11 years, the highest Piotroski F-Score of A One Cubetech Co was 7. The lowest was 4. And the median was 5.

A One Cubetech Co  (XKRX:234070) 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.


A One Cubetech Co Piotroski F-Score Related Terms


A One Cubetech Co Piotroski F-Score Historical Data

* Premium members only.

The historical data trend for A One Cubetech 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.

A One Cubetech Co Piotroski F-Score Chart

A One Cubetech Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.00 4.00 7.00 5.00 4.00

A One Cubetech Co Semi-Annual Data
Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Piotroski F-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 4.00 4.00 7.00 5.00 4.00

XKRX:234070 vs TT, JCI, CARR: Piotroski F-Score Comparison

For the Building Products & Equipment subindustry, A One Cubetech 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.


A One Cubetech Co Piotroski F-Score vs Construction Industry

For the Construction industry and Industrials sector, A One Cubetech Co's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where A One Cubetech Co's Piotroski F-Score falls into.


XKRX:234070
43GF Score
A One Cubetech Co Ltd XKRX:234070
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 (Dec24) TTM:Last Year (Dec23) TTM:
Net Income was ₩-15,195 Mil.
Cash Flow from Operations was ₩8,763 Mil.
Revenue was ₩19,577 Mil.
Gross Profit was ₩-7,367 Mil.
Average Total Assets from the begining of this year (Dec23)
to the end of this year (Dec24) was (74917.426 + 55416.845) / 2 = ₩65167.1355 Mil.
Total Assets at the begining of this year (Dec23) was ₩74,917 Mil.
Long-Term Debt & Capital Lease Obligation was ₩5 Mil.
Total Current Assets was ₩24,522 Mil.
Total Current Liabilities was ₩14,723 Mil.
Net Income was ₩4,828 Mil.

Revenue was ₩37,188 Mil.
Gross Profit was ₩6,062 Mil.
Average Total Assets from the begining of last year (Dec22)
to the end of last year (Dec23) was (73589.448 + 74917.426) / 2 = ₩74253.437 Mil.
Total Assets at the begining of last year (Dec22) was ₩73,589 Mil.
Long-Term Debt & Capital Lease Obligation was ₩8,171 Mil.
Total Current Assets was ₩18,436 Mil.
Total Current Liabilities was ₩9,906 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.

A One Cubetech Co's current Net Income (TTM) was -15,195. ==> 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.

Score 1 if positive, 0 if negative.

A One Cubetech Co's current Cash Flow from Operations (TTM) was 8,763. ==> 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 (Dec23)
=-15195.087/74917.426
=-0.20282447

ROA (Last Year)=Net Income/Total Assets (Dec22)
=4827.953/73589.448
=0.06560659

A One Cubetech Co's return on assets of this year was -0.20282447. A One Cubetech Co's return on assets of last year was 0.06560659. ==> 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.

A One Cubetech Co's current Net Income (TTM) was -15,195. A One Cubetech Co's current Cash Flow from Operations (TTM) was 8,763. ==> 8,763 > -15,195 ==> 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: Dec24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec23 to Dec24
=5.063/65167.1355
=7.769E-5

Gearing (Last Year: Dec23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Dec22 to Dec23
=8171.475/74253.437
=0.11004844

A One Cubetech Co's gearing of this year was 7.769E-5. A One Cubetech Co's gearing of last year was 0.11004844. ==> 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: Dec24)=Total Current Assets/Total Current Liabilities
=24521.898/14722.999
=1.66555048

Current Ratio (Last Year: Dec23)=Total Current Assets/Total Current Liabilities
=18435.911/9905.859
=1.86111179

A One Cubetech Co's current ratio of this year was 1.66555048. A One Cubetech Co's current ratio of last year was 1.86111179. ==> 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.

A One Cubetech Co's number of shares in issue this year was 6.62. A One Cubetech Co's number of shares in issue last year was 6.877. ==> There is smaller number of shares in issue this year, or the same. ==> Score 1.

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
=-7367.407/19577.213
=-0.37632563

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=6062.425/37188.335
=0.16301953

A One Cubetech Co's gross margin of this year was -0.37632563. A One Cubetech Co's gross margin of last year was 0.16301953. ==> 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 (Dec23)
=19577.213/74917.426
=0.26131721

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Dec22)
=37188.335/73589.448
=0.50534874

A One Cubetech Co's asset turnover of this year was 0.26131721. A One Cubetech Co's asset turnover of last year was 0.50534874. ==> 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
=0+1+0+1+1+0+1+0+0
=4

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

A One Cubetech Co has an F-score of 4 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 4 mean?
A One Cubetech Co (XKRX:234070) has a Piotroski F-Score of 4 as of Sep. 04, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on A One Cubetech Co and its competitors. This is 20% below median its historical median of 5.00. Over the past decade, A One Cubetech Co's Piotroski F-Score has ranged from 4.00 to 7.00. According to the industry distribution chart, A One Cubetech Co ranks #1138 out of 1745 companies in the Construction industry, placing it in the top 65.2%.
Is A One Cubetech Co's Piotroski F-Score too high?
A One Cubetech Co's current Piotroski F-Score of 4 is 20% below median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 7.00. The Construction industry median Piotroski F-Score is 5.00. A One Cubetech Co's value of 4 is 20% below this industry median. Based on the distribution chart, A One Cubetech Co ranks #1138 out of 1745 companies in the Construction industry, which is below the industry midpoint. Overall, A One Cubetech Co has a GF Score™ of 43/100, reflecting its overall financial health beyond just this single metric.
How does A One Cubetech Co's Piotroski F-Score compare to TT and JCI?
According to the Construction industry distribution chart, A One Cubetech Co ranks #1138 out of 1745 companies for Piotroski F-Score. This places A One Cubetech Co in the lower half of its industry. The industry median Piotroski F-Score is 5.00. A One Cubetech Co's value of 4 is 20% below this benchmark. Historically, A One Cubetech Co's own Piotroski F-Score has ranged from 4.00 to 7.00 over the past decade. While the company's 10-year median is 5.00 vs. the industry median of 5.00, A One Cubetech 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 Construction company?
The median Piotroski F-Score among Construction companies is 5.00, based on 1,745 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. A One Cubetech 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 A One Cubetech Co and its competitors. For the Construction 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. A One Cubetech Co's current Piotroski F-Score is 4, which is 20% 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 A One Cubetech Co stock overvalued right now?
A One Cubetech Co (XKRX:234070) has a current Piotroski F-Score of 4. The current Piotroski F-Score is 4, which is 20% below median its 10-year median of 5.00 and 20% below the Construction industry median of 5.00. A One Cubetech Co's overall GF Score™ is 43/100 with 7 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 A One Cubetech Co (XKRX:234070), the current Piotroski F-Score is 4 as of Sep. 04, 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.

A One Cubetech Co Business Description

Address 46, Daejesandan 3-gil, Goesan-eup, Chungcheongbuk-do, Goesan-gun, KOR
A One Cubetech Co Ltd, formerly One Alform Co Ltd is a Korea-based company engaged in the purchase or rental business by making the frame (formwork), which hold the form of pillars, floors, walls at various construction sites. The type of formwork materials is wooden, plywood, and steel. It offers products like aluminumform, gangform, tableform and others.
43GF Score

Get the complete analysis for XKRX:234070

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

₩925.00
Price