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Everybody Loves Languages (Everybody Loves Languages) Piotroski F-Score : 0 (As of May. 27, 2024)


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What is Everybody Loves Languages 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

Everybody Loves Languages 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 Everybody Loves Languages's Piotroski F-Score or its related term are showing as below:


Everybody Loves Languages Piotroski F-Score Historical Data

The historical data trend for Everybody Loves Languages'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.

Everybody Loves Languages Piotroski F-Score Chart

Everybody Loves Languages Annual Data
Trend Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20
Piotroski F-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.00 5.00 7.00 8.00 5.00

Everybody Loves Languages Quarterly Data
Dec16 Mar17 Jun17 Sep17 Dec17 Mar18 Jun18 Sep18 Dec18 Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21
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 Premium Member Only Premium Member Only Premium Member Only 7.00 5.00 5.00 5.00 4.00

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 (Sep21) TTM:Last Year (Sep20) TTM:
Net Income was 0.476 + -0.334 + 0.579 + -0.223 = $0.50 Mil.
Cash Flow from Operations was -0.213 + 0.367 + -0.327 + -0.084 = $-0.26 Mil.
Revenue was 0.749 + 0.119 + 0.844 + 0.129 = $1.84 Mil.
Gross Profit was 0.439 + 0.061 + 0.76 + 0.068 = $1.33 Mil.
Average Total Assets from the begining of this year (Sep20)
to the end of this year (Sep21) was
(1.714 + 1.871 + 1.736 + 2.133 + 1.839) / 5 = $1.8586 Mil.
Total Assets at the begining of this year (Sep20) was $1.71 Mil.
Long-Term Debt & Capital Lease Obligation was $0.06 Mil.
Total Current Assets was $1.83 Mil.
Total Current Liabilities was $0.34 Mil.
Net Income was 0.295 + 0.168 + 0.46 + -0.27 = $0.65 Mil.

Revenue was 0.632 + 0.069 + 0.721 + 0.052 = $1.47 Mil.
Gross Profit was 0.561 + 0.016 + 0.688 + 0.022 = $1.29 Mil.
Average Total Assets from the begining of last year (Sep19)
to the end of last year (Sep20) was
(1.113 + 1.482 + 1.654 + 2.022 + 1.714) / 5 = $1.597 Mil.
Total Assets at the begining of last year (Sep19) was $1.11 Mil.
Long-Term Debt & Capital Lease Obligation was $0.40 Mil.
Total Current Assets was $1.36 Mil.
Total Current Liabilities was $0.30 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.

Everybody Loves Languages's current Net Income (TTM) was 0.50. ==> 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.

Everybody Loves Languages's current Cash Flow from Operations (TTM) was -0.26. ==> Negative ==> Score 0.

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 (Sep20)
=0.498/1.714
=0.29054842

ROA (Last Year)=Net Income/Total Assets (Sep19)
=0.653/1.113
=0.58670261

Everybody Loves Languages's return on assets of this year was 0.29054842. Everybody Loves Languages's return on assets of last year was 0.58670261. ==> 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.

Everybody Loves Languages's current Net Income (TTM) was 0.50. Everybody Loves Languages's current Cash Flow from Operations (TTM) was -0.26. ==> -0.26 <= 0.50 ==> CFROA <= ROA ==> Score 0.

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: Sep21)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep20 to Sep21
=0.063/1.8586
=0.03389648

Gearing (Last Year: Sep20)=Long-Term Debt & Capital Lease Obligation/Average Total Assets from Sep19 to Sep20
=0.401/1.597
=0.2510958

Everybody Loves Languages's gearing of this year was 0.03389648. Everybody Loves Languages's gearing of last year was 0.2510958. ==> 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: Sep21)=Total Current Assets/Total Current Liabilities
=1.825/0.335
=5.44776119

Current Ratio (Last Year: Sep20)=Total Current Assets/Total Current Liabilities
=1.356/0.299
=4.53511706

Everybody Loves Languages's current ratio of this year was 5.44776119. Everybody Loves Languages's current ratio of last year was 4.53511706. ==> This year's current ratio is higher. ==> Score 1.

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.

Everybody Loves Languages's number of shares in issue this year was 38.5. Everybody Loves Languages's number of shares in issue last year was 39.769. ==> 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
=1.328/1.841
=0.72134709

Gross Margin (Last Year: TTM)=Gross Profit/Revenue
=1.287/1.474
=0.87313433

Everybody Loves Languages's gross margin of this year was 0.72134709. Everybody Loves Languages's gross margin of last year was 0.87313433. ==> 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 (Sep20)
=1.841/1.714
=1.07409568

Asset Turnover (Last Year)=Revenue/Total Assets at the Beginning of Last Year (Sep19)
=1.474/1.113
=1.32434861

Everybody Loves Languages's asset turnover of this year was 1.07409568. Everybody Loves Languages's asset turnover of last year was 1.32434861. ==> 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+0+0+0+1+1+1+0+0
=4

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

Everybody Loves Languages has an F-score of 4 indicating the company's financial situation is typical for a stable company.

Everybody Loves Languages  (OTCPK:LMDCF) 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.


Everybody Loves Languages Piotroski F-Score Related Terms

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Everybody Loves Languages (Everybody Loves Languages) Business Description

Traded in Other Exchanges
N/A
Address
20 Bay Street, 11th Floor, Toronto, ON, CAN, M5J 2N8
Everybody Loves Languages Corp is an Ed-tech language-learning and content development company empowering language educators to easily transition from traditional teaching methods to digital learning by integrating education, edutainment, and technology. It has two business segments; The license of intellectual property: Lingo Learning is a content-based publisher of English language learning textbook programs in China. It earns royalties from Licensing Sales compared to Finished Product Sales, and Online and Offline Language Learning; a web-based educational technology language learning, training, and assessment company. The Company provides the right to access to hosted software over a contract term without the customer taking possession of the software.
Executives
Michael P Kraft director, officer: President & CEO 151 BLOOR ST WEST STE 890 TORONTO ONTARIO CANA A6 M5S1S4
Geng Chen director 151 FLOOR STREET WEST SUITE 890 TORONTO ONTARIO A6 00000
Imran Atique officer: Secretary / Treasurer 151 FLOOR STREET WEST SUITE 890 TORONTO ONTARIO A6 00000
Richard Boxer director