Siguldas CMAS (ORSE:SCM1R) Altman Z2-Score: 12.93 (As of Jul. 11, 2026) — 36% Below Median


ORSE:SCM1R Siguldas CMAS ORSE:SCM1R
100 GF Score
Price €6.35
GF Value €6.98
Valuation Fairly Valued
! 6 Warning Signs
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What is Siguldas CMAS Altman Z2-Score?

Siguldas CMAS ORSE:SCM1R -0.78% 100 Altman Z2-Score is 12.93 as of Jul. 11, 2026, which is 36% below its 10-year median of 20.18. GuruFocus rates ORSE:SCM1R with a GF Score™ of 100/100 and a GF Value™ of €6.98 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,964 Consumer Packaged Goods companies, Siguldas CMAS ranks better than 94.35% 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:

Siguldas CMAS has a Altman Z2-Score of 12.93, 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 Siguldas CMAS's Altman Z2-Score or its related term are showing as below:

ORSE:SCM1R' s Altman Z2-Score Range Over the Past 10 Years
Min: 11.79   Med: 20.18   Max: 32.42
Current: 12.93

During the past 13 years, Siguldas CMAS's highest Altman Z2-Score was 32.42. The lowest was 11.79. And the median was 20.18.


Siguldas CMAS  (ORSE:SCM1R) 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.


Siguldas CMAS Altman Z2-Score Related Terms


Siguldas CMAS Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Siguldas CMAS'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.

Siguldas CMAS Altman Z2-Score Chart

Siguldas CMAS 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 18.62 17.27 15.04 11.79 13.44

Siguldas CMAS 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 12.43 12.77 12.31 13.44 12.93

ORSE:SCM1R vs ADM, BG, TSN: Altman Z2-Score Comparison

For the Farm Products subindustry, Siguldas CMAS'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.


Siguldas CMAS Altman Z2-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Siguldas CMAS's Altman Z2-Score distribution charts can be found below:

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


ORSE:SCM1R
100GF Score
Siguldas CMAS ORSE:SCM1R
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Siguldas CMAS 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.

Siguldas CMAS'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*0.7197+3.26*0.5986+6.72*0.0317+1.05*5.7543
=12.93

* 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 €2.34 Mil.
Total Current Assets was €1.97 Mil.
Total Current Liabilities was €0.29 Mil.
Retained Earnings was €1.40 Mil.
Pre-Tax Income was 0.07 + -0.064 + 0.038 + 0.023 = €0.07 Mil.
Interest Expense was -0.001 + -0.002 + -0.002 + -0.002 = €-0.01 Mil.
Total Liabilities was €0.35 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
=(1.972 - 0.29)/2.337
=0.7197

X2=Retained Earnings/Total Assets
=1.399/2.337
=0.5986

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(0.067 - -0.007)/2.337
=0.0317

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(1.991 - 0)/0.346
=5.7543

The zones of discrimination were as such:

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

Siguldas CMAS has a Altman Z2-Score of 12.93 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 12.93 mean?
Siguldas CMAS (ORSE:SCM1R) has a Altman Z2-Score of 12.93 as of Jul. 11, 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 Siguldas CMAS and its competitors. This is 36% below median its historical median of 20.18. Over the past decade, Siguldas CMAS's Altman Z2-Score has ranged from 11.79 to 32.42. According to the industry distribution chart, Siguldas CMAS ranks #111 out of 1964 companies in the Consumer Packaged Goods industry, placing it in the top 5.7%.
Is Siguldas CMAS's Altman Z2-Score too high?
Siguldas CMAS's current Altman Z2-Score of 12.93 is 36% below median its 10-year median of 20.18. Over the past 10 years, this metric has ranged from a low of 11.79 to a high of 32.42. The Consumer Packaged Goods industry median Altman Z2-Score is 3.74. Siguldas CMAS's value of 12.93 is 246.2% above this industry median. Based on the distribution chart, Siguldas CMAS ranks #111 out of 1964 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Siguldas CMAS has a GF Score™ of 100/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Siguldas CMAS's Altman Z2-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Siguldas CMAS ranks #111 out of 1964 companies for Altman Z2-Score. This places Siguldas CMAS in the top 6% of its industry — outperforming the majority of peers. The industry median Altman Z2-Score is 3.74. Siguldas CMAS's value of 12.93 is 246.2% above this benchmark. Historically, Siguldas CMAS's own Altman Z2-Score has ranged from 11.79 to 32.42 over the past decade. While the company's 10-year median is 20.18 vs. the industry median of 3.74, Siguldas CMAS 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 Consumer Packaged Goods company?
The median Altman Z2-Score among Consumer Packaged Goods companies is 3.74, based on 1,964 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. Siguldas CMAS's current Altman Z2-Score of 12.93 is 246.2% 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 Siguldas CMAS and its competitors. For the Consumer Packaged Goods industry, the median Altman Z2-Score is 3.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Siguldas CMAS's current Altman Z2-Score is 12.93, which is 36% below median its own 10-year median of 20.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Siguldas CMAS stock overvalued right now?
Based on GuruFocus' analysis, Siguldas CMAS (ORSE:SCM1R) is currently considered Fairly Valued. The stock's GF Value™ is €6.98, compared to a current price of €6.35 — trading 9% below its estimated fair value. The current Altman Z2-Score is 12.93, which is 36% below median its 10-year median of 20.18 and 246.2% above the Consumer Packaged Goods industry median of 3.74. Siguldas CMAS's overall GF Score™ is 100/100 with 6 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 Siguldas CMAS (ORSE:SCM1R), the current Altman Z2-Score is 12.93 as of Jul. 11, 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 Siguldas CMAS (ORSE:SCM1R) Overvalued in 2026?

Based on GuruFocus' analysis, Siguldas CMAS stock appears to be undervalued. The current stock price of €6.35 is trading 9% below its estimated GF Value™ of €6.98. GuruFocus considers Siguldas CMAS to be Fairly Valued.

Key valuation signals for ORSE:SCM1R:

  • Altman Z2-Score: 12.93 (36% below median its 10-year median of 20.18)
  • GF Value™: €6.98 vs. price of €6.35 (9% below fair value)
  • GF Score™: 100/100 with 6 warning signs
  • Industry Position: 246.2% above the Consumer Packaged Goods median (#111 of 1964)

No single metric tells the full story. See the ORSE:SCM1R stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Siguldas CMAS Business Description

Address Kalnabeites 8, Siguldas municipality, Sigulda, LVA, 2150
Siguldas CMAS is a producer of high-quality breeding bull semen and one of the suppliers of it in Latvia. Its activities include milk testing services. The Company also provides other breeding-related services, including consultations on issues of cattle breeding, feeding, and keeping, evaluation of cow exterior, artificial insemination of cows, and initial processing of supervisory data. The company offers Latvian farms the opportunity to test herd animal genome samples in US and European genetic laboratories. Its services include bull catalog, top bulls in our offer, delivery, artificial insemination, pair selection, exterior evaluation, milk analysis, and courses and seminars. It operates in Latvia.
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Altman Z2-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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Price
€6.98
GF Value