Oomitsu Co (TSE:3160) Altman Z2-Score: 0.80 (As of Aug. 20, 2026) — 23% Below Median

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TSE:3160 Oomitsu Co Ltd TSE:3160
64 GF Score
Price 円580.00
GF Value 円662.74
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Oomitsu Co Altman Z2-Score?

Oomitsu Co TSE:3160 64 Altman Z2-Score is 0.80 as of Aug. 20, 2026, which is 23% below its 10-year median of 1.04. GuruFocus rates TSE:3160 with a GF Score™ of 64/100 and a GF Value™ of 円662.74 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 300 Retail - Defensive companies, Oomitsu Co ranks worse than 74.33% 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.

Warning Sign:

Oomitsu Co has a Altman Z2-Score of 0.80, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

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 Oomitsu Co's Altman Z2-Score or its related term are showing as below:

TSE:3160' s Altman Z2-Score Range Over the Past 10 Years
Min: 0.54   Med: 1.04   Max: 1.38
Current: 0.8

During the past 13 years, Oomitsu Co's highest Altman Z2-Score was 1.38. The lowest was 0.54. And the median was 1.04.


Oomitsu Co  (TSE:3160) 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.


Oomitsu Co Altman Z2-Score Related Terms


Oomitsu Co Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Oomitsu 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.

Oomitsu Co Altman Z2-Score Chart

Oomitsu Co Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Altman Z2-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.02 1.34 1.32 1.05 0.80

Oomitsu Co Semi-Annual Data
Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 May26
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 1.32 1.12 1.05 0.00 0.80

TSE:3160 vs SYY, USFD, PFGC: Altman Z2-Score Comparison

For the Food Distribution subindustry, Oomitsu 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.


Oomitsu Co Altman Z2-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Oomitsu Co's Altman Z2-Score distribution charts can be found below:

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


TSE:3160
64GF Score
Oomitsu Co Ltd TSE:3160
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oomitsu 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.

Oomitsu 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*0.0116+3.26*0.1122+6.72*0.01+1.05*0.2754
=0.80

* 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 May. 2026:
Total Assets was 円28,903 Mil.
Total Current Assets was 円16,180 Mil.
Total Current Liabilities was 円15,845 Mil.
Retained Earnings was 円3,242 Mil.
Pre-Tax Income was 円184 Mil.
Interest Expense was 円-106 Mil.
Total Liabilities was 円22,662 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
=(16179.816 - 15845.415)/28903.327
=0.0116

X2=Retained Earnings/Total Assets
=3242.106/28903.327
=0.1122

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(184.089 - -105.531)/28903.327
=0.01

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(6241.632 - 0)/22661.695
=0.2754

The zones of discrimination were as such:

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

Oomitsu Co has a Altman Z2-Score of 0.80 indicating it is in Distress Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 0.80 mean?
Oomitsu Co (TSE:3160) has a Altman Z2-Score of 0.80 as of Aug. 20, 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 Oomitsu Co and its competitors. This is 23% below median its historical median of 1.04. Over the past decade, Oomitsu Co's Altman Z2-Score has ranged from 0.54 to 1.38. According to the industry distribution chart, Oomitsu Co ranks #223 out of 300 companies in the Retail - Defensive industry, placing it in the top 74.3%.
Is Oomitsu Co's Altman Z2-Score too high?
Oomitsu Co's current Altman Z2-Score of 0.80 is 23% below median its 10-year median of 1.04. Over the past 10 years, this metric has ranged from a low of 0.54 to a high of 1.38. The Retail - Defensive industry median Altman Z2-Score is 2.60. Oomitsu Co's value of 0.80 is 69.2% below this industry median. Based on the distribution chart, Oomitsu Co ranks #223 out of 300 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Oomitsu Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Oomitsu Co's Altman Z2-Score compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, Oomitsu Co ranks #223 out of 300 companies for Altman Z2-Score. This places Oomitsu Co in the lower half of its industry. The industry median Altman Z2-Score is 2.60. Oomitsu Co's value of 0.80 is 69.2% below this benchmark. Historically, Oomitsu Co's own Altman Z2-Score has ranged from 0.54 to 1.38 over the past decade. While the company's 10-year median is 1.04 vs. the industry median of 2.60, Oomitsu Co 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 Retail - Defensive company?
The median Altman Z2-Score among Retail - Defensive companies is 2.60, based on 300 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. Oomitsu Co's current Altman Z2-Score of 0.80 is 69.2% 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 Oomitsu Co and its competitors. For the Retail - Defensive industry, the median Altman Z2-Score is 2.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oomitsu Co's current Altman Z2-Score is 0.80, which is 23% below median its own 10-year median of 1.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oomitsu Co stock overvalued right now?
Based on GuruFocus' analysis, Oomitsu Co (TSE:3160) is currently considered Modestly Undervalued. The stock's GF Value™ is 円662.74, compared to a current price of 円580.00 — trading 12.5% below its estimated fair value. The current Altman Z2-Score is 0.80, which is 23% below median its 10-year median of 1.04 and 69.2% below the Retail - Defensive industry median of 2.60. Oomitsu Co's overall GF Score™ is 64/100 with 8 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 Oomitsu Co (TSE:3160), the current Altman Z2-Score is 0.80 as of Aug. 20, 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 Oomitsu Co (TSE:3160) Overvalued in 2026?

Based on GuruFocus' analysis, Oomitsu Co stock appears to be undervalued. The current stock price of 円580.00 is trading 12.5% below its estimated GF Value™ of 円662.74. GuruFocus considers Oomitsu Co to be Modestly Undervalued.

Key valuation signals for TSE:3160:

  • Altman Z2-Score: 0.80 (23% below median its 10-year median of 1.04)
  • GF Value™: 円662.74 vs. price of 円580.00 (12.5% below fair value)
  • GF Score™: 64/100 with 8 warning signs
  • Industry Position: 69.2% below the Retail - Defensive median (#223 of 300)

No single metric tells the full story. See the TSE:3160 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oomitsu Co Business Description

Address 227-1 Furumiya-cho, Gifu Prefecture, Ogaki, JPN, 503?0848
Oomitsu Co Ltd is a Japan-based company engaged in food distribution and wholesale services. The company operates through three main business segments: the Food Trading Business, which supplies food products to supermarkets, hotels, and restaurants; the Amica Business, which focuses on cash-and-carry wholesale sales of products to small retailers and restaurants; and the Seafood Products Business, which engages in the wholesale of marine products, particularly shellfish, and also handles sales of professional kitchen supplies. It generates the majority of its revenue from the Food Trading Business.
64GF Score

Get the complete analysis for TSE:3160

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

円580.00
Price
円662.74
GF Value