GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Travel & Leisure » Beau Vallon Hospitality Ltd (XMAU:SCT.I0000) » Definitions » Piotroski F-Score

Beau Vallon Hospitality (XMAU:SCT.I0000) Piotroski F-Score : 5 (As of Mar. 14, 2025)


View and export this data going back to . Start your Free Trial

What is Beau Vallon Hospitality Piotroski F-Score?

The zones of discrimination were as such:

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

Beau Vallon Hospitality 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 Beau Vallon Hospitality's Piotroski F-Score or its related term are showing as below:

XMAU:SCT.I0000' s Piotroski F-Score Range Over the Past 10 Years
Min: 5   Med: 6   Max: 6
Current: 5

During the past 5 years, the highest Piotroski F-Score of Beau Vallon Hospitality was 6. The lowest was 5. And the median was 6.


Beau Vallon Hospitality Piotroski F-Score Historical Data

The historical data trend for Beau Vallon Hospitality'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.

* Premium members only.

Beau Vallon Hospitality Piotroski F-Score Chart

Beau Vallon Hospitality Annual Data
Trend Dec18 Dec19 Dec21 Dec22 Dec23
Piotroski F-Score
N/A N/A N/A N/A N/A

Beau Vallon Hospitality Quarterly Data
Dec18 Dec19 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24
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 N/A N/A 6.00 6.00 5.00

Competitive Comparison of Beau Vallon Hospitality's Piotroski F-Score

For the Resorts & Casinos subindustry, Beau Vallon Hospitality'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.


Beau Vallon Hospitality's Piotroski F-Score Distribution in the Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Beau Vallon Hospitality's Piotroski F-Score distribution charts can be found below:

* The bar in red indicates where Beau Vallon Hospitality'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 (Sep24) TTM:Last Year (Sep23) TTM:
Net Income was 81.423 + 63.283 + 29.038 + 37.105 = MUR211 Mil.
Cash Flow from Operations was 121.96 + 108.117 + 75.817 + 132.64 = MUR439 Mil.
Revenue was 339.896 + 292.719 + 236.093 + 259.012 = MUR1,128 Mil.
Gross Profit was 339.896 + 292.719 + 236.093 + 259.012 = MUR1,128 Mil.
Average Total Assets from the begining of this year (Sep23)
to the end of this year (Sep24) was
(3739.015 + 3768.276 + 3871.319 + 3500.63 + 3583.481) / 5 = MUR3692.5442 Mil.
Total Assets at the begining of this year (Sep23) was MUR3,739 Mil.
Long-Term Debt & Capital Lease Obligation was MUR975 Mil.
Total Current Assets was MUR852 Mil.
Total Current Liabilities was MUR603 Mil.
Net Income was 52.582 + 34.11 + 41.471 + 30.012 = MUR158 Mil.

Revenue was 286.337 + 264.434 + 250.932 + 253.069 = MUR1,055 Mil.
Gross Profit was 286.337 + 264.434 + 250.932 + 253.069 = MUR1,055 Mil.
Average Total Assets from the begining of last year (Sep22)
to the end of last year (Sep23) was
(3459.925 + 3529.405 + 3631.737 + 3634.891 + 3739.015) / 5 = MUR3598.9946 Mil.
Total Assets at the begining of last year (Sep22) was MUR3,460 Mil.
Long-Term Debt & Capital Lease Obligation was MUR1,417 Mil.
Total Current Assets was MUR804 Mil.
Total Current Liabilities was MUR558 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.

Beau Vallon Hospitality's current Net Income (TTM) was 211. ==> 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.

Beau Vallon Hospitality's current Cash Flow from Operations (TTM) was 439. ==> 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 (Sep23)
=210.849/3739.015
=0.05639159

ROA (Last Year)=Net Income/Total Assets (Sep22)
=158.175/3459.925
=0.04571631

Beau Vallon Hospitality's return on assets of this year was 0.05639159. Beau Vallon Hospitality's return on assets of last year was 0.04571631. ==> 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.

Beau Vallon Hospitality's current Net Income (TTM) was 211. Beau Vallon Hospitality's current Cash Flow from Operations (TTM) was 439. ==> 439 > 211 ==> 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: Sep24)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep23 to Sep24
=974.545/3692.5442
=0.26392237

Gearing (Last Year: Sep23)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep22 to Sep23
=1417.414/3598.9946
=0.3938361

Beau Vallon Hospitality's gearing of this year was 0.26392237. Beau Vallon Hospitality's gearing of last year was 0.3938361. ==> 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: Sep24)=Total Current Assets/Total Current Liabilities
=852.041/603.312
=1.41227259

Current Ratio (Last Year: Sep23)=Total Current Assets/Total Current Liabilities
=803.968/557.999
=1.44080545

Beau Vallon Hospitality's current ratio of this year was 1.41227259. Beau Vallon Hospitality's current ratio of last year was 1.44080545. ==> 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.

Beau Vallon Hospitality's number of shares in issue this year was 176.69. Beau Vallon Hospitality's number of shares in issue last year was 125.05. ==> 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
=1127.72/1127.72
=1

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1054.772/1054.772
=1

Beau Vallon Hospitality's gross margin of this year was 1. Beau Vallon Hospitality's gross margin of last year was 1. ==> 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 (Sep23)
=1127.72/3739.015
=0.30160885

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Sep22)
=1054.772/3459.925
=0.30485401

Beau Vallon Hospitality's asset turnover of this year was 0.30160885. Beau Vallon Hospitality's asset turnover of last year was 0.30485401. ==> 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+1+1+1+1+0+0+0+0
=5

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

Beau Vallon Hospitality has an F-score of 5 indicating the company's financial situation is typical for a stable company.

Beau Vallon Hospitality  (XMAU:SCT.I0000) 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.


Beau Vallon Hospitality Piotroski F-Score Related Terms

Thank you for viewing the detailed overview of Beau Vallon Hospitality's Piotroski F-Score provided by GuruFocus.com. Please click on the following links to see related term pages.


Beau Vallon Hospitality Business Description

Traded in Other Exchanges
N/A
Address
Riche-en-Eau, St Hubert, Mauritius, MUS
Beau Vallon Hospitality Ltd is engaged in the operation of hotels and tourism businesses. It owns and operates Preskil Island Resort, Solana Beach, Astroea Beach located in Mauritius.

Beau Vallon Hospitality Headlines

No Headlines