RKUSF (Rakus Co) Altman Z2-Score: 10.88 (As of Jun. 30, 2026) — 23% Above Median


RKUSF Rakus Co Ltd RKUSF
73 GF Score
Price $6.12
GF Value $9.02
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Rakus Co Altman Z2-Score?

Rakus Co RKUSF 73 Altman Z2-Score is 10.88 as of Jun. 30, 2026, which is 23% above its 10-year median of 8.88. GuruFocus rates RKUSF with a GF Score™ of 73/100 and a GF Value™ of $9.02 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 2,819 Software companies, Rakus Co ranks better than 89.89% 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:

Rakus Co has a Altman Z2-Score of 10.88, 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 Rakus Co's Altman Z2-Score or its related term are showing as below:

RKUSF' s Altman Z2-Score Range Over the Past 10 Years
Min: 7.28   Med: 8.88   Max: 11.08
Current: 10.72

During the past 12 years, Rakus Co's highest Altman Z2-Score was 11.08. The lowest was 7.28. And the median was 8.88.


Rakus Co  (OTCPK:RKUSF) 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.


Rakus Co Altman Z2-Score Related Terms


Rakus Co Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Rakus Co'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.

Rakus Co Altman Z2-Score Chart

Rakus Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Altman Z2-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.08 8.00 7.28 8.68 10.72

Rakus Co 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 8.68 11.64 10.97 11.48 10.72

RKUSF vs IBM, ACN, FISV: Altman Z2-Score Comparison

For the Information Technology Services subindustry, Rakus Co'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.


Rakus Co Altman Z2-Score vs Software Industry

For the Software industry and Technology sector, Rakus Co's Altman Z2-Score distribution charts can be found below:

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


RKUSF
73GF Score
Rakus Co Ltd RKUSF
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Rakus Co 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.

Rakus Co'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*0.3557+3.26*0.7097+6.72*0.542+1.05*2.4684
=10.88

* 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 $230.5 Mil.
Total Current Assets was $147.5 Mil.
Total Current Liabilities was $65.5 Mil.
Retained Earnings was $163.6 Mil.
Pre-Tax Income was 30.923 + 30.824 + 27.498 + 35.713 = $125.0 Mil.
Interest Expense was 0 + 0 + 0 + 0 = $0.0 Mil.
Total Liabilities was $66.5 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
=(147.458 - 65.451)/230.529
=0.3557

X2=Retained Earnings/Total Assets
=163.616/230.529
=0.7097

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(124.958 - 0)/230.529
=0.542

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(164.063 - 0)/66.466
=2.4684

The zones of discrimination were as such:

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

Rakus Co has a Altman Z2-Score of 10.88 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 10.88 mean?
Rakus Co (RKUSF) has a Altman Z2-Score of 10.88 as of Jun. 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 Rakus Co and its competitors. This is 23% above median its historical median of 8.88. Over the past decade, Rakus Co's Altman Z2-Score has ranged from 7.28 to 11.08. According to the industry distribution chart, Rakus Co ranks #285 out of 2819 companies in the Software industry, placing it in the top 10.1%.
Is Rakus Co's Altman Z2-Score too high?
Rakus Co's current Altman Z2-Score of 10.88 is 23% above median its 10-year median of 8.88. Over the past 10 years, this metric has ranged from a low of 7.28 to a high of 11.08. The Software industry median Altman Z2-Score is 3.06. Rakus Co's value of 10.88 is 255.6% above this industry median. Based on the distribution chart, Rakus Co ranks #285 out of 2819 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Rakus Co has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rakus Co's Altman Z2-Score compare to IBM and ACN?
According to the Software industry distribution chart, Rakus Co ranks #285 out of 2819 companies for Altman Z2-Score. This places Rakus Co in the top 10% of its industry — outperforming the majority of peers. The industry median Altman Z2-Score is 3.06. Rakus Co's value of 10.88 is 255.6% above this benchmark. Historically, Rakus Co's own Altman Z2-Score has ranged from 7.28 to 11.08 over the past decade. While the company's 10-year median is 8.88 vs. the industry median of 3.06, Rakus Co 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 Software company?
The median Altman Z2-Score among Software companies is 3.06, based on 2,819 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. Rakus Co's current Altman Z2-Score of 10.88 is 255.6% 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 Rakus Co and its competitors. For the Software industry, the median Altman Z2-Score is 3.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rakus Co's current Altman Z2-Score is 10.88, which is 23% above median its own 10-year median of 8.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rakus Co stock overvalued right now?
Based on GuruFocus' analysis, Rakus Co (RKUSF) is currently considered Significantly Undervalued. The stock's GF Value™ is $9.02, compared to a current price of $6.12 — trading 32.2% below its estimated fair value. The current Altman Z2-Score is 10.88, which is 23% above median its 10-year median of 8.88 and 255.6% above the Software industry median of 3.06. Rakus Co's overall GF Score™ is 73/100 with 1 warning sign 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 Rakus Co (RKUSF), the current Altman Z2-Score is 10.88 as of Jun. 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 Rakus Co (RKUSF) Overvalued in 2026?

Based on GuruFocus' analysis, Rakus Co stock appears to be undervalued. The current stock price of $6.12 is trading 32.2% below its estimated GF Value™ of $9.02. GuruFocus considers Rakus Co to be Significantly Undervalued.

Key valuation signals for RKUSF:

  • Altman Z2-Score: 10.88 (23% above median its 10-year median of 8.88)
  • GF Value™: $9.02 vs. price of $6.12 (32.2% below fair value)
  • GF Score™: 73/100 with 1 warning sign
  • Industry Position: 255.6% above the Software median (#285 of 2819)

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


Rakus Co Business Description

Other Exchanges 3923:Japan
Address 5 - 27 - 11 Sendagaya Shibuya Ward, Aggreg Square Shinjuku 2nd Floor, 3rd Floor, Tokyo, JPN, 151-0051
Rakus Co Ltd provides information technology services in Japan. The Company's services include cloud services and email management software. The cloud services include the development and sales of transportation expenses, mail sharing and unified management system, mail delivery system and others. The dispatch of IT engineers services mainly provides employee dispatching services specializing in IT engineer, providing services includes Java system development, infrastructure construction and operation, and others.
73GF Score

Get the complete analysis for RKUSF

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

$6.12
Price
$9.02
GF Value