Luz Del SurA (LIM:LUSURC1) Altman Z2-Score: 1.58 (As of Jul. 30, 2026) — 10% Below Median

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LIM:LUSURC1 Luz Del Sur SAA LIM:LUSURC1
54 GF Score
Price S/.13.15
GF Value S/.16.90
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Luz Del SurA Altman Z2-Score?

Luz Del SurA LIM:LUSURC1 54 Altman Z2-Score is 1.58 as of Jul. 30, 2026, which is 10% below its 10-year median of 1.75. GuruFocus rates LIM:LUSURC1 with a GF Score™ of 54/100 and a GF Value™ of S/.16.90 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 504 Utilities - Regulated companies, Luz Del SurA ranks better than 50.99% on this metric.

Altman Z2-Score, also known as Z"-Score, is used to predict the likelihood that a non-manufacturing company (excluding property/financial company) will face bankruptcy within a two-year period.

Luz Del SurA has a Altman Z2-Score of 1.58, indicating it is in Grey Zones. This implies that Luz Del SurA is in some kind of financial stress. If it is below 1.1, the company may face bankrupcy risk.

The zones of discrimination were as such:

When Altman Z2-Score <= 1.1, it is in Distress Zones.
When Altman Z2-Score >= 2.6, it is in Safe Zones.
When Altman Z2-Score is between 1.1 and 2.6, it is in Grey Zones.

The historical rank and industry rank for Luz Del SurA's Altman Z2-Score or its related term are showing as below:

LIM:LUSURC1' s Altman Z2-Score Range Over the Past 10 Years
Min: 1.35   Med: 1.75   Max: 2.52
Current: 1.58

During the past 13 years, Luz Del SurA's highest Altman Z2-Score was 2.52. The lowest was 1.35. And the median was 1.75.


Luz Del SurA  (LIM:LUSURC1) Altman Z2-Score Explanation

The original Z-Score model was based on publicly traded manufacturing companies while the Z2-Score, also known as Z"-score can be used for any type of company excluding property/financial companies. Both Z-Score and Z2-Score describes the financial health of a company, and its likelihood of financial distress.

X1: The Working Capital/Total Assets (WC/TA) ratio is a measure of the net liquid assets of the firm relative to the total capitalization. Working capital is defined as the difference between current assets and current liabilities. Ordinarily, a firm experiencing consistent operating losses will have shrinking current assets in relation to total assets. Altman found this one proved to be the most valuable liquidity ratio comparing with the current ratio and the quick ratio. This is however the least significant of the five factors.

X2: Retained Earnings/Total Assets: the RE/TA ratio measures the leverage of a firm. Retained earnings is the account which reports the total amount of reinvested earnings and/or losses of a firm over its entire life. Those firms with high RE, relative to TA, have financed their assets through retention of profits and have not utilized as much debt.

X3, Earnings Before Interest and Taxes/Total Assets (EBIT/TA): This ratio is a measure of the true productivity of the firm's assets, independent of any tax or leverage factors. Since a firm's ultimate existence is based on the earning power of its assets, this ratio appears to be particularly appropriate for studies dealing with corporate failure. This ratio continually outperforms other profitability measures, including cash flow.

X4_2, Net Worth (Total Stockholders Equity - Preferred Stock)/Total Liabilities (NW/TL): it compares a company’s stock net worth with its total liabilities and can be used to assess the extent of its reliance on debt.

Read more about Altman Z2-Score, the original research on Z-Score and the additional research on Z2-Score.


Be Aware

Altman Z2-Score does not apply to financial companies.


Luz Del SurA Altman Z2-Score Related Terms


Luz Del SurA Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Luz Del SurA's Altman Z2-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.

Luz Del SurA Altman Z2-Score Chart

Luz Del SurA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z2-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.58 1.45 1.35 1.62 1.58

Luz Del SurA Semi-Annual Data
Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z2-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 1.58 1.45 1.35 1.62 1.58

LIM:LUSURC1 vs NEE, SO, DUK: Altman Z2-Score Comparison

For the Utilities - Regulated Electric subindustry, Luz Del SurA's Altman Z2-Score, along with its competitors' market caps and Altman Z2-Score 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.


Luz Del SurA Altman Z2-Score vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Luz Del SurA's Altman Z2-Score distribution charts can be found below:

* The bar in red indicates where Luz Del SurA's Altman Z2-Score falls into.


LIM:LUSURC1
54GF Score
Luz Del Sur SAA LIM:LUSURC1
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luz Del SurA Altman Z2-Score Calculation

Altman 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.

Z2-Score, also known as Z"-Score is the Z-Score for non-manufacturing companies excluding property/financial companies.

Luz Del SurA's Altman Z2-Score for today is calculated with this formula:

Z=6.56*X1+3.26*X2+6.72*X3+1.05*X4_2
=6.56*-0.1229+3.26*0.2707+6.72*0.101+1.05*0.7824
=1.58

* 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. GuruFocus does not calculate Altman Z2-Score when X4_2 value is 0.

Trailing Twelve Months (TTM) ended in Dec. 2025:
Total Assets was S/.12,532 Mil.
Total Current Assets was S/.1,305 Mil.
Total Current Liabilities was S/.2,846 Mil.
Retained Earnings was S/.3,392 Mil.
Pre-Tax Income was S/.1,024 Mil.
Interest Expense was S/.-242 Mil.
Total Liabilities was S/.7,031 Mil.

* Note that for stock reported semi-annually or annually, GuruFocus uses latest annual data as the TTM data.

X1=Working Capital/Total Assets
=(Total Current Assets - Total Current Liabilities)/Total Assets
=(1305.332 - 2845.527)/12531.745
=-0.1229

X2=Retained Earnings/Total Assets
=3391.974/12531.745
=0.2707

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(1023.958 - -241.613)/12531.745
=0.101

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(5500.842 - 0)/7030.903
=0.7824

The zones of discrimination were as such:

Distress Zones - 1.1 < Grey Zones < 2.6 - Safe Zones

Luz Del SurA has a Altman Z2-Score of 1.58 indicating it is in Grey Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 1.58 mean?
Luz Del SurA (LIM:LUSURC1) has a Altman Z2-Score of 1.58 as of Jul. 30, 2026. Z2-Score is the Z-Score for non-manufacturing companies excluding property/financial companies, which measures a company's bankruptcy risk. View historical data on Luz Del SurA and its competitors. This is 10% below median its historical median of 1.75. Over the past decade, Luz Del SurA's Altman Z2-Score has ranged from 1.35 to 2.52. According to the industry distribution chart, Luz Del SurA ranks #247 out of 504 companies in the Utilities - Regulated industry, placing it in the top 49%.
Is Luz Del SurA's Altman Z2-Score too high?
Luz Del SurA's current Altman Z2-Score of 1.58 is 10% below median its 10-year median of 1.75. Over the past 10 years, this metric has ranged from a low of 1.35 to a high of 2.52. The Utilities - Regulated industry median Altman Z2-Score is 1.56. Luz Del SurA's value of 1.58 is 1.3% above this industry median. Based on the distribution chart, Luz Del SurA ranks #247 out of 504 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Luz Del SurA has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luz Del SurA's Altman Z2-Score compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Luz Del SurA ranks #247 out of 504 companies for Altman Z2-Score. This puts Luz Del SurA in the upper half of its industry. The industry median Altman Z2-Score is 1.56. Luz Del SurA's value of 1.58 is 1.3% above this benchmark. Historically, Luz Del SurA's own Altman Z2-Score has ranged from 1.35 to 2.52 over the past decade. While the company's 10-year median is 1.75 vs. the industry median of 1.56, Luz Del SurA has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Altman Z2-Score for an Utilities - Regulated company?
The median Altman Z2-Score among Utilities - Regulated companies is 1.56, based on 504 companies in the industry. Companies in the top quartile (top 25%) have a Altman Z2-Score significantly above this median, while those in the bottom quartile fall well below. However, Altman Z2-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Luz Del SurA's current Altman Z2-Score of 1.58 is 1.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Altman Z2-Score mean?
A high Altman Z2-Score can signal that a stock is expensive relative to its fundamentals. Z2-Score is the Z-Score for non-manufacturing companies excluding property/financial companies, which measures a company's bankruptcy risk. View historical data on Luz Del SurA and its competitors. For the Utilities - Regulated industry, the median Altman Z2-Score is 1.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luz Del SurA's current Altman Z2-Score is 1.58, which is 10% below median its own 10-year median of 1.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luz Del SurA stock overvalued right now?
Based on GuruFocus' analysis, Luz Del SurA (LIM:LUSURC1) is currently considered Modestly Undervalued. The stock's GF Value™ is S/.16.90, compared to a current price of S/.13.15 — trading 22.2% below its estimated fair value. The current Altman Z2-Score is 1.58, which is 10% below median its 10-year median of 1.75 and 1.3% above the Utilities - Regulated industry median of 1.56. Luz Del SurA's overall GF Score™ is 54/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Altman Z2-Score calculated?
Altman Z2-Score is calculated from a company's financial statements. For Luz Del SurA (LIM:LUSURC1), the current Altman Z2-Score is 1.58 as of Jul. 30, 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 Luz Del SurA (LIM:LUSURC1) Overvalued in 2026?

Based on GuruFocus' analysis, Luz Del SurA stock appears to be undervalued. The current stock price of S/.13.15 is trading 22.2% below its estimated GF Value™ of S/.16.90. GuruFocus considers Luz Del SurA to be Modestly Undervalued.

Key valuation signals for LIM:LUSURC1:

  • Altman Z2-Score: 1.58 (10% below median its 10-year median of 1.75)
  • GF Value™: S/.16.90 vs. price of S/.13.15 (22.2% below fair value)
  • GF Score™: 54/100 with 8 warning signs
  • Industry Position: 1.3% above the Utilities - Regulated median (#247 of 504)

No single metric tells the full story. See the LIM:LUSURC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Luz Del SurA Business Description

Address Av Canaval y Moreyra 380, Piso 17, San Isidro, Lima, PER
Luz Del Sur SAA is a Peru-based electric power distribution company which provides service to approximately 900 thousand clients. The company also provides other services such as maintenance of internal installations and electrical networks, as well as energy diagnoses. It also focuses on expansion and improvement of the electrical grid, construction of transmission and distribution substations, and purchase of machinery and equipment.
54GF Score

Get the complete analysis for LIM:LUSURC1

Altman Z2-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

S/.13.15
Price
S/.16.90
GF Value