RNDOF (Round One) Financial Strength: 4 (As of Mar. 2026) — 20% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

RNDOF Round One Corp RNDOF
61 GF Score
Price $7.65
GF Value $5.86
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Round One Financial Strength?

Round One RNDOF 61 Financial Strength is 4 as of Mar. 2026, which is 20% below its 10-year median of 5.00. GuruFocus rates RNDOF with a GF Score™ of 61/100 and a GF Value™ of $5.86 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Round One has the Financial Strength Rank of 4.

Warning Sign:

Round One Corp displays poor financial strength. Usually, this is caused by too much debt for the company.

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is rated on a scale of 1 to 10 and is based on these factors:

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
2. Debt to revenue ratio. The lower, the better.
3. Altman Z-Score.
4. Other debt related ratios.

A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.

Round One did not have earnings to cover the interest expense. Round One's debt to revenue ratio for the quarter that ended in Mar. 2026 was -0.38. As of today, Round One's Altman Z-Score is 1.23.


Round One  (OTCPK:RNDOF) Financial Strength Explanation

The rank is rated on a scale of 1 to 10. A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.

Round One has the Financial Strength Rank of 4.


Round One Financial Strength Related Terms


RNDOF vs AS, HAS, LTH: Financial Strength Comparison

For the Leisure subindustry, Round One's Financial Strength, along with its competitors' market caps and Financial Strength 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.


Round One Financial Strength vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Round One's Financial Strength distribution charts can be found below:

* The bar in red indicates where Round One's Financial Strength falls into.


RNDOF
61GF Score
Round One Corp RNDOF
Financial Strength is just one metric. See GF Score™, valuation, warning signs, and more.
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Round One Financial Strength Calculation

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors

A company ranks high with financial strength is likely to withstand any business slowdowns and recessions.

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

Round One's Interest Expense for the months ended in Mar. 2026 was $17.2 Mil. Its Operating Income for the months ended in Mar. 2026 was $-67.4 Mil. And its Long-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was $935.9 Mil.

Round One's Interest Coverage for the quarter that ended in Mar. 2026 is

The higher the ratio, the stronger the company's financial strength is.

2. Debt to revenue ratio. The lower, the better.

Round One's Debt to Revenue Ratio for the quarter that ended in Mar. 2026 is

Debt to Revenue Ratio=Total Debt (Q: Mar. 2026 ) / Revenue
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / Revenue
=(248.843 + 935.874) / -3138.06
=-0.38

3. Altman Z-Score.

Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.

The zones of discrimination were as such:

When Z-Score is less than 1.81, it is in Distress Zones.
When Z-Score is greater than 2.99, it is in Safe Zones.
When Z-Score is between 1.81 and 2.99, it is in Grey Zones.

Round One has a Z-score of 1.23, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

Warning Sign:

Altman Z-score of 1.23 is in distress zone. This implies bankruptcy possibility in the next two years.

* 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.

Frequently Asked Questions Learn more about Financial Strength →
What does a Financial Strength of 4 mean?
Round One (RNDOF) has a Financial Strength of 4 as of Mar. 2026. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on Round One and its competitors. This is 20% below median its historical median of 5.00. Over the past decade, Round One's Financial Strength has ranged from 2.00 to 8.00.
Is Round One's Financial Strength too high?
Round One's current Financial Strength of 4 is 20% below median its 10-year median of 5.00. Over the past 10 years, this metric has ranged from a low of 2.00 to a high of 8.00. Overall, Round One has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Round One's Financial Strength compare to AS and HAS?
Round One's Financial Strength of 4 can be compared against companies in the Travel & Leisure industry. Historically, Round One's own Financial Strength has ranged from 2.00 to 8.00 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Financial Strength for a Travel & Leisure company?
A good Financial Strength depends on the Travel & Leisure industry context. However, Financial Strength should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Financial Strength mean?
A high Financial Strength can signal that a stock is expensive relative to its fundamentals. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on Round One and its competitors. Round One's current Financial Strength is 4, which is 20% below median its own 10-year median of 5.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Round One stock overvalued right now?
Based on GuruFocus' analysis, Round One (RNDOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.86, compared to a current price of $7.65 — trading 30.5% above its estimated fair value. The current Financial Strength is 4, which is 20% below median its 10-year median of 5.00. Round One's overall GF Score™ is 61/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Financial Strength calculated?
Financial Strength is calculated from a company's financial statements. For Round One (RNDOF), the current Financial Strength is 4 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Round One (RNDOF) Overvalued in 2026?

Based on GuruFocus' analysis, Round One stock appears to be overvalued. The current stock price of $7.65 is trading 30.5% above its estimated GF Value™ of $5.86. GuruFocus considers Round One to be Significantly Overvalued.

Key valuation signals for RNDOF:

  • Financial Strength: 4 (20% below median its 10-year median of 5.00)
  • GF Value™: $5.86 vs. price of $7.65 (30.5% above fair value)
  • GF Score™: 61/100 with 5 warning signs

No single metric tells the full story. See the RNDOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Round One Business Description

Other Exchanges 4680:Japan
Address 5-60, Namba, Namba Skyo 23F, Chuo-ku, Osaka, JPN, 542-0076
Round One Corp engages is a Japanese company providing various leisure facilities. The firm principally engages in the management of indoor leisure facilities that mainly includes bowling, amusement activities, spotcher, airporin, spocha, shuttle bus, and karaoke. The company also has operations based in the United States.
61GF Score

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Financial Strength is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$7.65
Price
$5.86
GF Value