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Piotroski F-Score: A 9-Point Financial Strength Test

Formula

Sum of 9 binary signals (0 or 1 each)

What is the Piotroski F-Score?

Developed by accounting professor Joseph Piotroski in 2000, the F-Score is a 0-9 rating system that measures a company’s financial strength. Each point is earned by passing a specific test in three areas:

Profitability (4 points): Positive net income, positive operating cash flow, rising ROA, and cash flow exceeding net income.

Leverage & liquidity (3 points): Decreasing long-term debt ratio, increasing current ratio, and no new share dilution.

Operating efficiency (2 points): Improving gross margins and improving asset turnover.

Why it matters for investors

The F-Score was originally designed to separate strong companies from weak ones among low-price-to-book stocks. But it works well as a general quality filter too.

A high F-Score means the company is improving across multiple dimensions simultaneously. That’s hard to fake and difficult to sustain without genuine business strength.

How Stock Analyzer scores it

ScoreF-ScoreWhat it means
A8 – 9Strong financial health
C3 – 7Average, mixed signals
E0 – 2Weak fundamentals

What to watch out for

The F-Score is backward-looking — it tells you about the last reporting period, not the future. A company in rapid decline might still have a decent F-Score from its recent past. Combine it with forward-looking metrics like analyst price targets and DCF analysis.

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