OFA GROUP

OFAL · Consumer Discretionary · $2.9M mkt cap · FY2026 filings · No moat ·

Doesn't clear the bar

No moat
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The five investor questions

Revenue & EPS trend

Fewer than two aligned fiscal years of revenue and diluted EPS are available; the filing history does not contain a measurable trend.

Pricing power29

Median gross margin 33.4% over 2y, variable.

Returns on capital0

Median ROIC -270.9%, above the 12% hurdle in 0% of years.

Balance-sheet safety55

Net cash position — no leverage risk.

Capital discipline44

Owner earnings trend unclear, share count n/a.

The businessTrend component abstained: Fewer than two aligned fiscal years of revenue and diluted EPS are available; the filing history does not contain a measurable trend. The other four 20% weights were renormalized over the scored 80%.

Price vs. owner-earnings value range

Above estimateBelow estimate
No price data
Owner earnings (normalized)
Value range / share
Conservative high estimate / share
Recent price
$0.11
Price vs. high estimate
No price data

Conservative range under moat-index@2.0.0: low end 11.1×, high end capped at 18×; 9% discount rate; high-end growth 0% (capped at 4%) using min(5y revenue CAGR, 5y diluted-EPS CAGR), clamped to 0%–4%; maintenance capex uses min(capex, D&A); abstain when D&A is unavailable. This is a disclosed model range, not intrinsic value as fact.

3 years of fundamentals

The business, in plain English

OFA GROUP booked $716885 of revenue in FY2026 in the Consumer Discretionary sector and kept 22.9% of it as gross profit — a moderate-margin business by that measure. After every other cost, −1119.1% of each revenue dollar reached the bottom line.

The balance sheet carried $470249 of total debt in FY2026. Balance-Sheet Safety scores it 55/100.

This breakdown is generated from the filed numbers and sub-scores above — no outside narrative, no estimates. Where a filing doesn’t disclose an input, the sentence that would need it is omitted instead of guessed.

FY2024–FY2026 · 3 fiscal years, normalized from OFAL’s SEC filings

RevenueSales, as filed$716885 FY2026
$0$500000202420252026
Gross marginRevenue kept after cost of goods22.9% FY2026
0%20%40%202420252026
Return on invested capitalOperating profit on the capital employed−72.5% FY2026
−400%−200%0%202420252026
Owner earningsCash an owner could take out−$7.0M FY2026
−$5M$0202420252026

Gaps in a line mean that item isn’t in OFAL’s filings for that year — the series is never interpolated or estimated. The Table view lists every filed value, including operating and net margins, total debt, and share count.

Moat Score history

5 logged readings since Jul 18, 2026 · append-only, never rewritten

Moat Score over timeLast scored reading of each day, on the 0–100 scale31.9 / 100
0406080100WideNarrowShallowNo moatJul 20, 2026Jul 21, 2026

Tier changesSame-methodology crossings of the Wide / Narrow / Shallow bars

  1. Methodology upgraded moat-index@1.2.0tomoat-index@2.0.0 — readings across versions aren’t comparedJul 20, 2026

Scores are logged append-only and never overwritten — this record can’t be backfilled, which is exactly why it’s worth keeping.

Track record

How OFA GROUP’s moat rated in each of the years we can reconstruct from its filings — scored only on what was knowable at the time — and what its price and returns did afterward. The score never saw a price; the two are joined only in hindsight, for education, not as a signal.

As-of scores 20252025, one methodology version · reconstructed from filings on file each Dec 31 — never with hindsight

As-of Moat Score (dot colored by tier)Indexed price (total-return (dividends reinvested))Rated Wide-moat that year

How to read this: each dot is what the engine would have scored OFAL on that December 31; the line below is its total-return price path (dividends reinvested) in the years since.

0406080100WideNarrowShallowNo moatAs-of Moat Score100Indexed price · log scale 2025

Two tracks, one timeline: the score has its own 0–100 scale (top), the price its own 100-based scale (bottom) — never a shared axis. The indexed price path isn't available for this company yet; gaps in the score line are years with no reconstructed rating (see the table for why). The Table view carries every value.

What followed, in the years it rated Wide

In the reconstructed history shown, OFAL did not rate Wide-moat in any year, so there is no wide-moat track record to report. That absence is itself the honest answer — we don’t manufacture a comparison where the rating never earned one.

Consumer Discretionary context

#381 of 482 scored Consumer Discretionary companies, ranked by Moat Score.

Nearest peers by Moat Score

  1. #379WYNN WYNN RESORTS LTD32.0 out of 100, No moatNo moat
  2. #380ECXJ CXJ GROUP CO., Limited32.0 out of 100, No moatNo moat
  3. #382PRTS CARPARTS.COM, INC.31.8 out of 100, No moatNo moat
  4. #383GIFT GIFTIFY, INC.31.7 out of 100, No moatNo moat

Compare OFAL with its nearest peersAll Consumer Discretionary companies on the Index →

Common questions about OFAL

Does OFA GROUP have an economic moat?
Based on its FY2026 SEC filings, the Moat Index scores OFA GROUP (OFAL) 31.9 out of 100 — below the Shallow-moat bar, so no moat. The five questions behind that score begin at 20% each; if exactly one genuinely lacks data, the other four weights are renormalized and disclosed. revenue and EPS trend not measurable from the filings, pricing power 29, returns on capital 0, balance-sheet safety 55, capital discipline 44.
How has OFAL's Moat Score changed over time?
The record logs 5 readings since Jul 18, 2026; the latest reads 31.9 out of 100 (no moat). No tier changes on record yet. (A methodology upgrade on Jul 20, 2026 re-based the score; readings across engine versions aren't compared.) The history is append-only — readings are only ever added, never rewritten.
OFA GROUP (OFAL) Moat Score — The Moat Index · Buy Like Buffett