ATM Grupa (LTS:0LRF) Altman Z2-Score: 6.33 (As of Jul. 03, 2026) — 10% Above Median


LTS:0LRF ATM Grupa SA LTS:0LRF
82 GF Score
Price zł2.90
GF Value zł3.80
! 2 Warning Signs
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What is ATM Grupa Altman Z2-Score?

ATM Grupa LTS:0LRF 82 Altman Z2-Score is 6.33 as of Jul. 03, 2026, which is 10% above its 10-year median of 5.73. GuruFocus rates LTS:0LRF with a GF Score™ of 82/100 and a GF Value™ of zł3.80. The stock has 2 warning signs investors should review. Among 1,022 Media - Diversified companies, ATM Grupa ranks better than 75.24% 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.

Good Sign:

ATM Grupa has a Altman Z2-Score of 6.33, indicating it is in Safe Zones. This implies the Altman Z2-Score is strong.

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 ATM Grupa's Altman Z2-Score or its related term are showing as below:

LTS:0LRF' s Altman Z2-Score Range Over the Past 10 Years
Min: 4.63   Med: 5.73   Max: 7.29
Current: 6.33

During the past 13 years, ATM Grupa's highest Altman Z2-Score was 7.29. The lowest was 4.63. And the median was 5.73.


ATM Grupa  (LTS:0LRF) 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.


ATM Grupa Altman Z2-Score Related Terms


ATM Grupa Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for ATM Grupa'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.

ATM Grupa Altman Z2-Score Chart

ATM Grupa 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 6.29 6.76 7.29 5.88 6.32

ATM Grupa Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 5.33 4.99 6.32 6.32 6.33

LTS:0LRF vs NFLX, DIS, WBD: Altman Z2-Score Comparison

For the Entertainment subindustry, ATM Grupa'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.


ATM Grupa Altman Z2-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, ATM Grupa's Altman Z2-Score distribution charts can be found below:

* The bar in red indicates where ATM Grupa's Altman Z2-Score falls into.


LTS:0LRF
82GF Score
ATM Grupa SA LTS:0LRF
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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ATM Grupa 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.

ATM Grupa'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*0.2299+3.26*0.3304+6.72*0.115+1.05*2.8322
=6.33

* 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 Mar. 2026:
Total Assets was zł459.2 Mil.
Total Current Assets was zł172.2 Mil.
Total Current Liabilities was zł66.6 Mil.
Retained Earnings was zł151.7 Mil.
Pre-Tax Income was 7.808 + 8.454 + 23.51 + 11.449 = zł51.2 Mil.
Interest Expense was -0.427 + -0.357 + -0.362 + -0.44 = zł-1.6 Mil.
Total Liabilities was zł119.5 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
=(172.197 - 66.636)/459.196
=0.2299

X2=Retained Earnings/Total Assets
=151.698/459.196
=0.3304

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(51.221 - -1.586)/459.196
=0.115

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(338.367 - 0)/119.473
=2.8322

The zones of discrimination were as such:

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

ATM Grupa has a Altman Z2-Score of 6.33 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 6.33 mean?
ATM Grupa (LTS:0LRF) has a Altman Z2-Score of 6.33 as of Jul. 03, 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 ATM Grupa and its competitors. This is 10% above median its historical median of 5.73. Over the past decade, ATM Grupa's Altman Z2-Score has ranged from 4.63 to 7.29. According to the industry distribution chart, ATM Grupa ranks #253 out of 1022 companies in the Media - Diversified industry, placing it in the top 24.8%.
Is ATM Grupa's Altman Z2-Score too high?
ATM Grupa's current Altman Z2-Score of 6.33 is 10% above median its 10-year median of 5.73. Over the past 10 years, this metric has ranged from a low of 4.63 to a high of 7.29. The Media - Diversified industry median Altman Z2-Score is 2.52. ATM Grupa's value of 6.33 is 151.7% above this industry median. Based on the distribution chart, ATM Grupa ranks #253 out of 1022 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, ATM Grupa has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does ATM Grupa's Altman Z2-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, ATM Grupa ranks #253 out of 1022 companies for Altman Z2-Score. This places ATM Grupa in the top 25% of its industry — outperforming the majority of peers. The industry median Altman Z2-Score is 2.52. ATM Grupa's value of 6.33 is 151.7% above this benchmark. Historically, ATM Grupa's own Altman Z2-Score has ranged from 4.63 to 7.29 over the past decade. While the company's 10-year median is 5.73 vs. the industry median of 2.52, ATM Grupa 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 a Media - Diversified company?
The median Altman Z2-Score among Media - Diversified companies is 2.52, based on 1,022 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. ATM Grupa's current Altman Z2-Score of 6.33 is 151.7% 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 ATM Grupa and its competitors. For the Media - Diversified industry, the median Altman Z2-Score is 2.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATM Grupa's current Altman Z2-Score is 6.33, which is 10% above median its own 10-year median of 5.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATM Grupa stock overvalued right now?
ATM Grupa (LTS:0LRF) has a current Altman Z2-Score of 6.33. The stock's GF Value™ is zł3.80, compared to a current price of zł2.90 — trading 23.7% below its estimated fair value. The current Altman Z2-Score is 6.33, which is 10% above median its 10-year median of 5.73 and 151.7% above the Media - Diversified industry median of 2.52. ATM Grupa's overall GF Score™ is 82/100 with 2 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 ATM Grupa (LTS:0LRF), the current Altman Z2-Score is 6.33 as of Jul. 03, 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 ATM Grupa (LTS:0LRF) Overvalued in 2026?

Based on GuruFocus' analysis, ATM Grupa stock appears to be undervalued. The current stock price of zł2.90 is trading 23.7% below its estimated GF Value™ of zł3.80.

Key valuation signals for LTS:0LRF:

  • Altman Z2-Score: 6.33 (10% above median its 10-year median of 5.73)
  • GF Value™: zł3.80 vs. price of zł2.90 (23.7% below fair value)
  • GF Score™: 82/100 with 2 warning signs
  • Industry Position: 151.7% above the Media - Diversified median (#253 of 1022)

No single metric tells the full story. See the LTS:0LRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ATM Grupa Business Description

Other Exchanges ATG:Poland
Address Bielany Wroclawskie, ul. Dwa Swiaty 1, Kobierzyce, POL, 55-040
ATM Grupa SA is a Poland based company focused on the business of television and film production. Its production covers television series, game shows, and other television content. The company's shows are aired by Polish broadcasters including TVP1, TVP2, TVN, Polsat, TV4, as well as premium and themed channels such as HBO and FOX, Canal+ Discovery, TLC and History.
82GF Score

Get the complete analysis for LTS:0LRF

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

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