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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.
Special Opportunities Fund has the Financial Strength Rank of 5.
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.
GuruFocus does not calculate Special Opportunities Fund's interest coverage with the available data.
Special Opportunities Fund's debt to revenue ratio for the quarter that ended in Dec. 2025 was 0.00.
Altman Z-Score does not apply to banks and insurance companies.
Special Opportunities Fund (NYSE:SPE) 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.
Special Opportunities Fund has the Financial Strength Rank of 5.
Special Opportunities Fund Financial Strength Related Terms
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:
Special Opportunities Fund had no long-term debt (1).
The higher the ratio, the stronger the company's financial strength is.
Good Sign:
Ben Graham prefers companies' interest coverage to be at least 5. Special Opportunities Fund Inc has enough cash to cover all of its debt. Its financial situation is stable.
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.
Altman Z-Score does not apply to banks and insurance companies.
* 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.
Special Opportunities Fund (SPE) has a Financial Strength of 5 as of Dec. 2025. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on Special Opportunities Fund and its competitors. This is 17% below median its historical median of 6.00. Over the past decade, Special Opportunities Fund's Financial Strength has ranged from 3.00 to 8.00.
Is Special Opportunities Fund's Financial Strength too high?
Special Opportunities Fund's current Financial Strength of 5 is 17% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 8.00. Overall, Special Opportunities Fund has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Special Opportunities Fund's Financial Strength compare to EVG and PFD?
Special Opportunities Fund's Financial Strength of 5 can be compared against companies in the Asset Management industry. Historically, Special Opportunities Fund's own Financial Strength has ranged from 3.00 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 an Asset Management company?
A good Financial Strength depends on the Asset Management 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 Special Opportunities Fund and its competitors. Special Opportunities Fund's current Financial Strength is 5, which is 17% below median its own 10-year median of 6.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Special Opportunities Fund stock overvalued right now?
Based on GuruFocus' analysis, Special Opportunities Fund (SPE) is currently considered Modestly Overvalued. The stock's GF Value™ is $11.02, compared to a current price of $13.56 — trading 23% above its estimated fair value. The current Financial Strength is 5, which is 17% below median its 10-year median of 6.00. Special Opportunities Fund's overall GF Score™ is 50/100 with 2 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 Special Opportunities Fund (SPE), the current Financial Strength is 5 as of Dec. 2025. 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 Special Opportunities Fund (SPE) Overvalued in 2026?
Based on GuruFocus' analysis, Special Opportunities Fund stock appears to be overvalued.
The current stock price of $13.56 is trading 23% above its estimated GF Value™ of $11.02.
GuruFocus considers Special Opportunities Fund to be Modestly Overvalued.
Key valuation signals for SPE:
Financial Strength: 5 (17% below median its 10-year median of 6.00)
GF Value™: $11.02 vs. price of $13.56 (23% above fair value)
No single metric tells the full story. See the SPE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Special Opportunities Fund Inc is a closed-ended diversified management investment company. Its investment objective is to have the total return. The company's investment portfolio consists of investment companies, common stocks, money market funds, commodity partnerships, preferred stocks, convertible bonds, liquidating trusts, promissory notes, senior unsecured notes, warrants, rights, corporate notes and corporate bonds.
50GF Score
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