Lytone Enterprise (ROCO:1293) Altman Z2-Score: 5.25 (As of Jul. 19, 2026) — Near Median

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ROCO:1293 Lytone Enterprise Inc ROCO:1293
74 GF Score
Price NT$25.20
GF Value NT$39.60
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Lytone Enterprise Altman Z2-Score?

Lytone Enterprise ROCO:1293 -3.82% 74 Altman Z2-Score is 5.25 as of Jul. 19, 2026, which is 1% below its 10-year median of 5.30. GuruFocus rates ROCO:1293 with a GF Score™ of 74/100 and a GF Value™ of NT$39.60 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,964 Consumer Packaged Goods companies, Lytone Enterprise ranks better than 64.1% 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:

Lytone Enterprise has a Altman Z2-Score of 5.25, 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 Lytone Enterprise's Altman Z2-Score or its related term are showing as below:

ROCO:1293' s Altman Z2-Score Range Over the Past 10 Years
Min: 1.72   Med: 5.3   Max: 5.67
Current: 5.25

During the past 8 years, Lytone Enterprise's highest Altman Z2-Score was 5.67. The lowest was 1.72. And the median was 5.30.


Lytone Enterprise  (ROCO:1293) 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.


Lytone Enterprise Altman Z2-Score Related Terms


Lytone Enterprise Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Lytone Enterprise'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.

Lytone Enterprise Altman Z2-Score Chart

Lytone Enterprise Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z2-Score
Get a 7-Day Free Trial 5.67 5.45 5.34 5.53 5.25

Lytone Enterprise Semi-Annual Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 5.34 0.00 5.53 0.00 5.25

ROCO:1293 vs ADM, BG, TSN: Altman Z2-Score Comparison

For the Farm Products subindustry, Lytone Enterprise'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.


Lytone Enterprise Altman Z2-Score vs Consumer Packaged Goods Industry

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

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


ROCO:1293
74GF Score
Lytone Enterprise Inc ROCO:1293
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Lytone Enterprise 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.

Lytone Enterprise'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*0.441+3.26*0.1779+6.72*0.1014+1.05*1.0396
=5.25

* 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 NT$516.4 Mil.
Total Current Assets was NT$437.3 Mil.
Total Current Liabilities was NT$209.6 Mil.
Retained Earnings was NT$91.9 Mil.
Pre-Tax Income was NT$50.5 Mil.
Interest Expense was NT$-1.9 Mil.
Total Liabilities was NT$253.2 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
=(437.317 - 209.55)/516.44
=0.441

X2=Retained Earnings/Total Assets
=91.871/516.44
=0.1779

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(50.473 - -1.885)/516.44
=0.1014

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(263.235 - 0)/253.205
=1.0396

The zones of discrimination were as such:

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

Lytone Enterprise has a Altman Z2-Score of 5.25 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 5.25 mean?
Lytone Enterprise (ROCO:1293) has a Altman Z2-Score of 5.25 as of Jul. 19, 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 Lytone Enterprise and its competitors. This is near median its historical median of 5.30. Over the past decade, Lytone Enterprise's Altman Z2-Score has ranged from 1.72 to 5.67. According to the industry distribution chart, Lytone Enterprise ranks #705 out of 1964 companies in the Consumer Packaged Goods industry, placing it in the top 35.9%.
Is Lytone Enterprise's Altman Z2-Score too high?
Lytone Enterprise's current Altman Z2-Score of 5.25 is near median its 10-year median of 5.30. Over the past 10 years, this metric has ranged from a low of 1.72 to a high of 5.67. The Consumer Packaged Goods industry median Altman Z2-Score is 3.74. Lytone Enterprise's value of 5.25 is 40.6% above this industry median. Based on the distribution chart, Lytone Enterprise ranks #705 out of 1964 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lytone Enterprise has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lytone Enterprise's Altman Z2-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Lytone Enterprise ranks #705 out of 1964 companies for Altman Z2-Score. This puts Lytone Enterprise in the upper half of its industry. The industry median Altman Z2-Score is 3.74. Lytone Enterprise's value of 5.25 is 40.6% above this benchmark. Historically, Lytone Enterprise's own Altman Z2-Score has ranged from 1.72 to 5.67 over the past decade. While the company's 10-year median is 5.30 vs. the industry median of 3.74, Lytone Enterprise 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. Lytone Enterprise's current Altman Z2-Score of 5.25 is 40.6% 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 Lytone Enterprise 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. Lytone Enterprise's current Altman Z2-Score is 5.25, which is near median its own 10-year median of 5.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lytone Enterprise stock overvalued right now?
Based on GuruFocus' analysis, Lytone Enterprise (ROCO:1293) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$39.60, compared to a current price of NT$25.20 — trading 36.4% below its estimated fair value. The current Altman Z2-Score is 5.25, which is near median its 10-year median of 5.30 and 40.6% above the Consumer Packaged Goods industry median of 3.74. Lytone Enterprise's overall GF Score™ is 74/100 with 5 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 Lytone Enterprise (ROCO:1293), the current Altman Z2-Score is 5.25 as of Jul. 19, 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 Lytone Enterprise (ROCO:1293) Overvalued in 2026?

Based on GuruFocus' analysis, Lytone Enterprise stock appears to be undervalued. The current stock price of NT$25.20 is trading 36.4% below its estimated GF Value™ of NT$39.60. GuruFocus considers Lytone Enterprise to be Significantly Undervalued.

Key valuation signals for ROCO:1293:

  • Altman Z2-Score: 5.25 (near median its 10-year median of 5.30)
  • GF Value™: NT$39.60 vs. price of NT$25.20 (36.4% below fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 40.6% above the Consumer Packaged Goods median (#705 of 1964)

No single metric tells the full story. See the ROCO:1293 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lytone Enterprise Business Description

Address Lane 169, Kangning Street, Suite 1, 13th Floor, No. 31-1, Xizhi District, New Taipei City, TWN, 22180
Lytone Enterprise Inc is a provider of science-based solutions, data-driven technologies, and services to enhance the quality and extend the shelf life of fresh produce. It supports growers, packers, and retailers by providing post-harvest solutions at different stages of the supply chain from the farm to the market.
74GF Score

Get the complete analysis for ROCO:1293

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

NT$25.20
Price
NT$39.60
GF Value