Orient Semiconductor Electronics (TPE:2329) Altman Z2-Score: 3.25 (As of Jul. 03, 2026) — 39% Above Median


TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
80 GF Score
Price NT$53.10
GF Value NT$50.94
Valuation Fairly Valued
! 1 Warning Sign
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What is Orient Semiconductor Electronics Altman Z2-Score?

Orient Semiconductor Electronics TPE:2329 80 Altman Z2-Score is 3.25 as of Jul. 03, 2026, which is 39% above its 10-year median of 2.33. GuruFocus rates TPE:2329 with a GF Score™ of 80/100 and a GF Value™ of NT$50.94 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,019 Semiconductors companies, Orient Semiconductor Electronics ranks worse than 65.16% 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:

Orient Semiconductor Electronics has a Altman Z2-Score of 3.25, 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 Orient Semiconductor Electronics's Altman Z2-Score or its related term are showing as below:

TPE:2329' s Altman Z2-Score Range Over the Past 10 Years
Min: -1.11   Med: 2.33   Max: 4.47
Current: 3.25

During the past 13 years, Orient Semiconductor Electronics's highest Altman Z2-Score was 4.47. The lowest was -1.11. And the median was 2.33.


Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Altman Z2-Score Related Terms


Orient Semiconductor Electronics Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Altman Z2-Score Chart

Orient Semiconductor Electronics 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 3.22 4.11 4.47 3.64 3.25

Orient Semiconductor Electronics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 3.64 3.21 2.91 3.23 3.25

TPE:2329 vs NVDA, AVGO, MU: Altman Z2-Score Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Altman Z2-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Altman Z2-Score distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Altman Z2-Score falls into.


TPE:2329
80GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orient Semiconductor Electronics 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.

Orient Semiconductor Electronics'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*0.1324+3.26*0.1885+6.72*0.081+1.05*1.1668
=3.25

* 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$20,714 Mil.
Total Current Assets was NT$10,682 Mil.
Total Current Liabilities was NT$7,939 Mil.
Retained Earnings was NT$3,905 Mil.
Pre-Tax Income was 481.085 + 538.656 + 409.022 + 231.357 = NT$1,660 Mil.
Interest Expense was -6.552 + -4.239 + -3.802 + -4.121 = NT$-19 Mil.
Total Liabilities was NT$9,560 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
=(10681.781 - 7939.025)/20714.23
=0.1324

X2=Retained Earnings/Total Assets
=3904.661/20714.23
=0.1885

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(1660.12 - -18.714)/20714.23
=0.081

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(11154.198 - 0)/9560.032
=1.1668

The zones of discrimination were as such:

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

Orient Semiconductor Electronics has a Altman Z2-Score of 3.25 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 3.25 mean?
Orient Semiconductor Electronics (TPE:2329) has a Altman Z2-Score of 3.25 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 Orient Semiconductor Electronics and its competitors. This is 39% above median its historical median of 2.33. According to the industry distribution chart, Orient Semiconductor Electronics ranks #664 out of 1019 companies in the Semiconductors industry, placing it in the top 65.2%.
Is Orient Semiconductor Electronics' Altman Z2-Score too high?
Orient Semiconductor Electronics' current Altman Z2-Score of 3.25 is 39% above median its 10-year median of 2.33. The Semiconductors industry median Altman Z2-Score is 4.88. Orient Semiconductor Electronics' value of 3.25 is 33.4% below this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #664 out of 1019 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Altman Z2-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #664 out of 1019 companies for Altman Z2-Score. This places Orient Semiconductor Electronics in the lower half of its industry. The industry median Altman Z2-Score is 4.88. Orient Semiconductor Electronics' value of 3.25 is 33.4% below this benchmark. While the company's 10-year median is 2.33 vs. the industry median of 4.88, Orient Semiconductor Electronics has consistently been below 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 Semiconductors company?
The median Altman Z2-Score among Semiconductors companies is 4.88, based on 1,019 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. Orient Semiconductor Electronics's current Altman Z2-Score of 3.25 is 33.4% below 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median Altman Z2-Score is 4.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Altman Z2-Score is 3.25, which is 39% above median its own 10-year median of 2.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$50.94, compared to a current price of NT$53.10 — trading 4.2% above its estimated fair value. The current Altman Z2-Score is 3.25, which is 39% above median its 10-year median of 2.33 and 33.4% below the Semiconductors industry median of 4.88. Orient Semiconductor Electronics' overall GF Score™ is 80/100 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 Orient Semiconductor Electronics (TPE:2329), the current Altman Z2-Score is 3.25 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued. The current stock price of NT$53.10 is trading 4.2% above its estimated GF Value™ of NT$50.94. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • Altman Z2-Score: 3.25 (39% above median its 10-year median of 2.33)
  • GF Value™: NT$50.94 vs. price of NT$53.10 (4.2% above fair value)
  • GF Score™: 80/100 with 1 warning sign
  • Industry Position: 33.4% below the Semiconductors median (#664 of 1019)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
80GF Score

Get the complete analysis for TPE:2329

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

NT$53.10
Price
NT$50.94
GF Value