ValueScreener company report

Sony Group Corporation (SONY)

Name: Sony Group Corporation (SONY) filed financial figures
Creator: ValueScreener

NYSE / Technology / Consumer Electronics

Share price

24.69 USD Market dataClose of Oct 15, 2026

Market capitalisation

145.00B USD Market dataClose of Oct 15, 2026

Market data: Oct 15, 2026
Filed accounts: FY2025, filed Jun 20, 2025
Ratios computed: Oct 15, 2026
Filed years: 5, FY2021 to FY2025

Four kinds of sourceSEC filingCompany statementMarket dataComputedWhat each means

SEC filingFiled with the SEC: Read from a statement the company filed with the SEC, with the form, fiscal year, filing date and accession beside it.
Company statementCompany statement: What the company says about itself in a filing: an 8-K item, the auditor, its own segment names.
Market dataMarket data: Prices, market value and what analysts publish, with the date they are as of.
ComputedComputed by ValueScreener: Worked out by us from the other three, with the inputs and the formula one press away. A score is a research output, not a rating or a recommendation.

Reading

1 of 10

Overview

What the business is, what it costs, and how it reads on four questions.

Market dataSEC filingComputed

Quality

Return on equity

14.0% Computed

From the FY2025 filing

Read quality

Financial strength

Current ratio

0.70 Computed

From the FY2025 filing

Read financial strength

Valuation

Price to earnings

20.08x Computed

FY2025 accounts, priced at the latest close

Read valuation

Cash generation

Free cash flow yield

7.3% Computed

FY2025 accounts, priced at the latest close

Read cash generation

Revenue and net income, by fiscal year

Revenue Net income10 fiscal years; a year whose statement names no SEC filing is market data, and the table in Filings says which.

Named tests met: 1 of 30 Which tests

The business, and the score behind its five axes

The reading, in brief

Is it cheap

Price to earnings is 20.08x at the close of 2026-10-15 on FY2025 figures; the lines are 15.00x (Graham's defensive ceiling) and, by market convention, 10.00x, 25.00x and 40.00x, and this sits between 15.00x and 25.00x.

Today, against the Technology sector (365 companies), 20.08x sits at the 33rd percentile; the middle half of that group runs from 15.65x to 58.59x.

Is it good

Return on equity was 14.0% in FY2025, in the band labelled "Ordinary" (8.0% to 15.0%), on lines anchored on Damodaran's cost-of-capital data.

Today, against the Technology sector (671 companies), 14.0% sits at the 74th percentile; the middle half of that group runs from -27.9% to 14.5%.

Is it safe

Interest coverage was 19.42x in FY2025, in the band labelled "Comfortable" (6.00x and above), on lines anchored on Damodaran's interest-coverage table, suggesting an interest bill operating profit covers many times over.

Year by year against peers: Whether Sony Group Corporation's return on equity stayed above the median of the Technology sector, year by year. (FY2018 to FY2025, 8 fiscal years of Sony Group Corporation with a comparable figure)
The direction: Which way Sony Group Corporation's return on equity has moved, and how steadily. (FY2016 to FY2025, 10 filed years of Sony Group Corporation)
What could explain it: What in Sony Group Corporation's filed statements could explain the movements. (3 readings drawn from the statement lines Sony Group Corporation filed)
What to check next: What to check next on Sony Group Corporation, and where in its filings. (3 questions for Sony Group Corporation)
In one paragraph: One paragraph on Sony Group Corporation's returns, cash, balance sheet and price. (11 of sixteen figures read for Sony Group Corporation)

These are SONY’s filed figures. The research desk says what they mean, against peers and its own years, with what to check next.

Research SONYPart of Serious. New accounts start with 30 days of Professional, free, no card.

2 of 10

What changed

The newest filing, what it moved, and when the next one is due.

SEC filingCompany statement

The newest accounts on file are the FY2025 annual report: 20-F, filed Jun 20, 2025, accession 0001193125-25-143137.

3 of 10

Quality

The returns the business earns on its capital, and the margins behind them.

SEC filingComputed

Sony Group Corporation: returns on capital and margins, each with its source
Figure	Value, source and document
Return on invested capital, after tax Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Return on equity	14.0% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Return on capital employed, pre-tax	5.7% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Return on assets	3.2% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Gross margin	34.4% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Operating margin	10.9% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Net margin	8.8% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137

SONY 8.8%

0.2%15.6%

Net margin: SONY against the 5 companies named under Valuation context, each as filed for its own latest year. Placement only: no average is drawn.

4 of 10

Financial strength

What it owes against what it owns, and whether it can meet what falls due.

SEC filingComputedCompany statement

Sony Group Corporation: leverage, liquidity and distress, each with its source
Figure	Value, source and document
Debt to equity Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Current ratio	0.70 ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Quick ratio	0.57 ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Interest coverage	19.42x ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Altman Z-score	1.17 ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Net debt Why n/a The FY2025 balance sheet carries no net debt we could read.	n/a ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137

Total assets Total liabilities Shareholders’ equity

The balance sheet, line by line

Financial health

What Sony Group Corporation owned and owed at the end of fiscal 2025, from the balance sheet it filed (20-F, filed Jun 20, 2025, 0001193125-25-143137).

Sony Group Corporation: balance sheet position
Total assets	35.29T FiledFY2025 20-F, filed Jun 20, 2025
Total liabilities	26.78T FiledFY2025 20-F, filed Jun 20, 2025
Shareholders' equity	8.18T FiledFY2025 20-F, filed Jun 20, 2025
Cash	2.98T FiledFY2025 20-F, filed Jun 20, 2025
Total debt	n/a FiledFY2025 20-F, filed Jun 20, 2025
Net debt	n/a
Current ratio	0.70
Debt to equity	n/a

Debt to equity: FY2025: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.

Read from the filed balance sheet for each year, with the income statement of the same year supplying operating profit where a ratio needs it. Nothing here is a view on whether this company is sound.

5 of 10

Valuation context

What the market charges for it, against its own record and companies like it.

Market dataSEC filingComputed

Sony Group Corporation: what the market charges, each with its source
Figure	Value, source and document
Price to earnings	20.08x ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
P/E on trailing twelve months Why n/a A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.	n/a ComputedClose of Oct 15, 2026 · Trailing four quarters, each as known on the day; the quarterly filings are listed under Filings
Price to book	2.80x ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Price to sales	1.77x ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Enterprise value to EBIT Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Enterprise value to EBITDA Why n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.	n/a ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Price to earnings over growth Why n/a We do not hold this figure for this company, so there is nothing to show.	n/a ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Diluted earnings per share Why n/a The FY2025 filing carries no diluted earnings per share we could read.	n/a FiledFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Graham number Why n/a We do not hold this figure for this company, so there is nothing to show.	n/a ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137

We publish no fair value or price target of our own. Value SONY on your own assumptions in the DCF workbench, starting from the filed figures.

Its own record, and companies like it

Valuation

What the market charges for Sony Group Corporation today, and the multiples it has carried. No value of ours: the figures are the filings’ and the market’s.

Sony Group Corporation: valuation
Share price	24.69 USD
Market capitalisation	145.00B USD
Enterprise value to EBITDA	n/a
Graham number	n/a
Diluted earnings per share, FY2020	n/a

Diluted earnings per share, FY2020: Filed before the 5-for-1 split on 9 Oct 2024, and the filing it was read from cannot be placed against it, so it is not put on today's share count and is not shown beside figures that are.

Price to earnings on trailing twelve months: A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.

Companies like Sony Group Corporation

Same sector (Technology) and size band (Large, 10B to 200B), nearest in market value, net margin and current ratio. Each of those counts equally, by how many of the companies considered sit between the two on it. Closest first: the order is likeness and nothing else.

6 of 10

Cash generation

Whether profit arrives as cash, and what is paid back to shareholders.

SEC filingComputed

Sony Group Corporation: cash generation and what is paid out, each with its source
Figure	Value, source and document
Free cash flow yield	7.3% ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Free cash flow	1.67T JPY ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Free cash flow margin	12.9% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Dividend yield Why n/a The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.	n/a ComputedClose of Oct 15, 2026 · FY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Payout ratio	10.1% ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137

Free cash flow Net incomeProfit that arrives as cash stands level with net income; a gap year after year is worth reading about.

7 of 10

Filings

Every figure, the year it is for and the document it was read from.

SEC filingMarket data

The filed figures

Computed from the accounts this company filed with the SEC and, in a ratio with a price in it, the last close, dated on this page. Every filed figure below carries the fiscal year and the filing date its accounts were read from, and every blank carries the reason it is blank. Nothing here is a view on this company.

Sony Group Corporation: the eight ratios, with the fiscal year and filing date behind each.
Figure	Value	Year	As of
	20.08x	FY2025	Oct 15, 2026
FormulaShare price / earnings per share. Where the filing states no earnings per share this listing can be priced on, which is every 20-F and 40-F filer because theirs is stated per ordinary share, it is market capitalisation / net income: the same multiple, undiluted. As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	2.80x	FY2025	Oct 15, 2026
FormulaMarket capitalisation / shareholders equity As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	n/a	FY2025	Oct 15, 2026
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Formula(Market capitalisation + total debt - cash) / operating income, or over the filing's own EBIT (income before tax + interest expense) where the filer tags no operating line, as Johnson & Johnson does not in any of its ten filed years. As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	7.3%	FY2025	Oct 15, 2026
FormulaFree cash flow per share / share price x 100 As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itCash flow statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	n/a	FY2025	Jun 20, 2025
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
FormulaVendor trailing-twelve-month return on invested capital where one is published, which uses after-tax operating profit over total assets less current liabilities. Otherwise our own recompute: NOPAT / (shareholders equity + total debt - cash) x 100, where NOPAT is the filed operating profit after tax, or the filing's own EBIT after tax where the filer tags no operating line. As ofThe filing date of the statements below, for FY2025. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	n/a	FY2025	Oct 15, 2026
n/a The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
FormulaCommon dividends paid in the latest filed year / market capitalisation x 100. n/a where the filing cannot support it: a special or first-year payment, a total that mixes preferred dividends, or a cash-flow statement over 15 months old. As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itCash flow statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	n/a	FY2025	Jun 20, 2025
n/a The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
FormulaTotal debt / shareholders equity As ofThe filing date of the statements below, for FY2025. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	0.70	FY2025	Jun 20, 2025
FormulaCurrent assets / current liabilities As ofThe filing date of the statements below, for FY2025. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	1.77x	FY2025	Oct 15, 2026
FormulaMarket capitalisation / revenue As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	n/a	FY2025	Oct 15, 2026
n/a The filed income statement reports no earnings per share.
FormulaPrice to earnings / the annual earnings growth rate, in percentage points As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	1.17	FY2025	Oct 15, 2026
Formula1.2 x working capital/assets + 1.4 x retained earnings/assets + 3.3 x EBIT/assets + 0.6 x market value of equity/total liabilities + 1.0 x revenue/assets As ofThe close on Oct 15, 2026, over the filed figures of FY2025: a price is in this figure, and it moved after the filing. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	-2.71	FY2025	Jun 20, 2025
FormulaAn eight-variable index of year-on-year changes in receivables, gross margin, asset quality, revenue, depreciation, overheads, leverage and accruals As ofThe filing date of the statements below, for FY2025. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itCash flow statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab
	6/9	FY2025	Jun 20, 2025
FormulaOne point each for: positive return on assets, positive operating cash flow, rising return on assets, operating cash flow above net income, falling leverage, rising current ratio, no new shares issued, rising gross margin, rising asset turnover. As ofThe filing date of the statements below, for FY2025. Form20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itIncome statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itBalance sheetFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tabForm20-FFiledJun 20, 2025PeriodFY2025Accession0001193125-25-143137What we read from itCash flow statementFY2025Open on SEC.gov, accession 0001193125-25-143137, leaves this page and opens in a new tab

The figures are computed from the accounts for fiscal 2025, the newest full year on file. 5 filed fiscal years on record, FY2021 to FY2025, from SEC EDGAR. Prices as of Oct 15, 2026. Ratios recomputed Oct 15, 2026. Two facts, because a recompute is not a fresh quote.

The year and the filing date name the statement each figure’s accounts are read from, and they stand even where the figure itself could not be computed: the line beneath a blank says what that statement did not carry. A figure’s name opens its formula and the filings behind it; a statement that names no SEC filing has no filing date, and reads n/a.

Ten years of filed figures, year by year

Ten years of filed figures

10 fiscal years, FY2016 to FY2025. 5 read from the annual reports Sony Group Corporation filed with the SEC, each naming its filing; the rest from statements that name none, which are market data. Amounts in JPY, as reported.

Sony Group Corporation: revenue, earnings, free cash flow and returns, by fiscal year, with the filing each year was read from
Year	Revenue	Operating income	Net income	EPS, diluted	Free cash flow	Operating margin	Return on equity	Filing
FY2025	12.96T	1.41T	1.14T	n/a	1.67T	10.9%	14.0%	20-F, Jun 20, 20250001193125-25-143137
FY2024	13.02T	1.21T	970.57B	n/a	749.27B	9.3%	12.8%	20-F, Jun 25, 20240001193125-24-167500
FY2023	10.97T	1.30T	1.01T	n/a	-298.94B	11.9%	15.2%	20-F, Jun 20, 20230001193125-23-169510
FY2022	9.92T	1.20T	882.18B	n/a	792.55B	12.1%	15.6%	20-F, Jun 28, 20220001193125-22-183263
FY2021	9.00T	955.25B	1.03T	n/a	662.29B	10.6%	15.4%	20-F, Jun 28, 20220001193125-22-183263
FY2020	8.26T	845.46B	582.19B	n/a	909.98B	10.2%	11.9%	Market data, supplied Oct 15, 2026accession n/a
FY2019	8.67T	894.24B	916.27B	n/a	946.09B	10.3%	24.5%	Market data, supplied Oct 15, 2026accession n/a
FY2018	8.54T	734.86B	490.79B	n/a	991.98B	8.6%	16.5%	Market data, supplied Oct 15, 2026accession n/a
FY2017	7.60T	288.70B	73.29B	n/a	475.75B	3.8%	2.9%	Market data, supplied Oct 15, 2026accession n/a
FY2016	8.11T	294.20B	147.79B	n/a	373.68B	3.6%	6.0%	Market data, supplied Oct 15, 2026accession n/a

Revenue, compound annual growth FY2016 to FY2025: 5.4%
Earnings, compound annual growth FY2016 to FY2025: 25.5%
Earnings per share: Fewer than two filed years carry earnings per share.
Free cash flow, compound annual growth FY2016 to FY2025: 18.1%

Every figure in this section is a line of a filed annual statement or a ratio of two of them. Nothing here is estimated or smoothed. Earnings per share filed before a share split are put on today's share count, and say so. Nothing here is a verdict on the company.

8 of 10

Risks and guardrails

The accounting screens, the published tests, and the lines you can set to be told.

ComputedCompany statement

Sony Group Corporation: accounting screens and published tests, each with its source
Figure	Value, source and document
Beneish M-score	-2.71 ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Piotroski F-score	6/9 ComputedFY2025 20-F, filed Jun 20, 2025, 0001193125-25-143137
Named tests met	1 of 30 Computed
Beta	1.02 ComputedClose of Oct 15, 2026

The named tests

Of 30 tests value investors published: 1 met, 22 not met, 7 we could not complete. Counts, never a score: a single figure would have to decide that meeting one investor’s criteria and meeting another’s are worth the same.

Which tests, by name(all 30)

Meets: Cash-covered dividend
Does not: Defensive investor (Benjamin Graham); Deep value; Large cap, low P/E; High F-score, low P/B (Joseph Piotroski); Three forensic scores; High returns and growth; Gross margin, turnover (Robert Novy-Marx); EV/EBITDA and coverage; Low beta, profitable; Near the 52-week low; Z-score and coverage (Edward Altman); Two thirds of NCAV (Benjamin Graham); High returns, low debt; Owner earnings yield; High return on tangibles; Low P/S, rising earnings (James O'Shaughnessy); Book or below, low debt (Walter Schloss); Tangible book or below; Clean books, high ROIC; Cheapest quarter on P/E (David Dreman); Cheapest quarter on P/B (David Dreman); Low P/E, growth, yield (John Neff)
Not measured: Earnings yield and ROIC (Joel Greenblatt); Low PEG, low debt (Peter Lynch); High yield, low payout; Dividends and buybacks; ROIC at or above WACC; P/E times P/B (Benjamin Graham); Cash-flow yield and ROIC. A test with a figure we could not read is incomplete, never met and never failed.

Figures we could not read(11)

Debt to Equity: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Positive Earnings Streak: The latest filed year has no per-share earnings we can read; the test needs 10.
EV/EBIT: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Return on Invested Capital: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
PEG Ratio: We do not hold this figure for this company, so there is nothing to show.
Eps Growth 5Y: We do not hold this figure for this company, so there is nothing to show.
EV/EBITDA: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Dividend Yield: The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
Share Count Change Yoy: We do not hold this figure for this company, so there is nothing to show.
ROIC-WACC Spread: The debt total on file was summed from short-term debt, long-term debt and lease obligations, and at least one of those was never captured. An absent term is spent as a zero inside that sum, and this balance sheet does not show the term is empty, so we will not build a leverage ratio, an enterprise value or a return on capital on it, or rank the company on one.
Price To Graham: We do not hold this figure for this company, so there is nothing to show.

9 of 10

Declared positions

Whether anybody here owns this company.

Positions declared by Javier Sanz Alvarez: no holding in any company shown here, as of October 3, 2026.

10 of 10

Next step

What to do with what you have read.

Value it in the DCF workbench

A thesis is your reason for owning it, in your words, with the figures that must stay true. Checking those figures every night against the newest filed accounts, and telling you once when one breaks, is what the subscription adds.

What this cannot tell you

11 figures could not be read on this company, among them Debt to Equity, Positive Earnings Streak, EV/EBIT. Each blank in the table above names the rest, with its reason. 7 named tests come back incomplete because of them, which is neither met nor missed.
We hold 5 filed fiscal years rather than 10, so the run above is shorter than a full decade and is counted as what it is.

And the one that is true of all of it: This is what the numbers say today. It cannot tell you the day one of them stops being true. Nothing here can, because the reasons are not written down.

Running this once is arithmetic on public documents and you are welcome to it. Writing down why you own each company, in your own words and with the numbers that have to stay true for it to hold, and then having those numbers re-checked every night against the newest filed accounts, and against the latest close where a rule watches a price, is Professional, the plan a new account starts on for 30 days, one trial per person. It writes to you the day one breaks, and stays quiet when nothing does. The check runs every night at 23:30 UTC. A filing is picked up the night after it is published.

Monitor my portfolio How this is computed

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Analyze your own portfolio

ValueScreener · valuescreener.ai · Computed from accounts filed with the SEC by this company, read from EDGAR, and from dated closing prices. On this page a filed figure opens into its formula, its inputs and the statement, fiscal year and filing date it was read from, and a price into the day of its close. A figure that cannot show that trail says so.

A computation on accounts filed with the SEC, not a recommendation and not advice. Past filings do not indicate future results. Risk disclaimer.

Four questions, at a glance

Quality

Financial strength

Valuation

Cash generation

Revenue and net income, by fiscal year

The reading, in brief

Financial health

Valuation

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The filed figures

Ten years of filed figures

The named tests

What this cannot tell you

Margin Notes