Dreambed Co (TSE:7791) Altman Z2-Score: 2.09 (As of Jul. 08, 2026) — Near Median


TSE:7791 Dreambed Co Ltd TSE:7791
75 GF Score
Price 円830.00
GF Value 円957.58
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Dreambed Co Altman Z2-Score?

Dreambed Co TSE:7791 +0.73% 75 Altman Z2-Score is 2.09 as of Jul. 08, 2026, which is 5% above its 10-year median of 1.99. GuruFocus rates TSE:7791 with a GF Score™ of 75/100 and a GF Value™ of 円957.58 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 429 Furnishings, Fixtures & Appliances companies, Dreambed Co ranks worse than 71.33% 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.

Dreambed Co has a Altman Z2-Score of 2.09, indicating it is in Grey Zones. This implies that Dreambed Co is in some kind of financial stress. If it is below 1.1, the company may face bankrupcy risk.

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

TSE:7791' s Altman Z2-Score Range Over the Past 10 Years
Min: 1.33   Med: 1.99   Max: 2.95
Current: 2.09

During the past 8 years, Dreambed Co's highest Altman Z2-Score was 2.95. The lowest was 1.33. And the median was 1.99.


Dreambed Co  (TSE:7791) 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.


Dreambed Co Altman Z2-Score Related Terms


Dreambed Co Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Dreambed 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.

Dreambed Co Altman Z2-Score Chart

Dreambed Co Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Altman Z2-Score
Get a 7-Day Free Trial 2.83 1.95 1.61 1.72 2.09

Dreambed Co Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 1.61 1.72 1.72 0.00 2.09

TSE:7791 vs SN, SGI, MHK: Altman Z2-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Dreambed 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.


Dreambed Co Altman Z2-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Dreambed Co's Altman Z2-Score distribution charts can be found below:

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


TSE:7791
75GF Score
Dreambed Co Ltd TSE:7791
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Dreambed 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.

Dreambed 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*0.0032+3.26*0.2701+6.72*0.0631+1.05*0.7264
=2.09

* 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 円11,514 Mil.
Total Current Assets was 円4,555 Mil.
Total Current Liabilities was 円4,517 Mil.
Retained Earnings was 円3,110 Mil.
Pre-Tax Income was 円684 Mil.
Interest Expense was 円-43 Mil.
Total Liabilities was 円6,669 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
=(4554.559 - 4517.402)/11513.686
=0.0032

X2=Retained Earnings/Total Assets
=3110.069/11513.686
=0.2701

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(683.948 - -42.761)/11513.686
=0.0631

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(4844.657 - 0)/6669.029
=0.7264

The zones of discrimination were as such:

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

Dreambed Co has a Altman Z2-Score of 2.09 indicating it is in Grey Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 2.09 mean?
Dreambed Co (TSE:7791) has a Altman Z2-Score of 2.09 as of Jul. 08, 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 Dreambed Co and its competitors. This is near median its historical median of 1.99. Over the past decade, Dreambed Co's Altman Z2-Score has ranged from 1.33 to 2.95. According to the industry distribution chart, Dreambed Co ranks #306 out of 429 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 71.3%.
Is Dreambed Co's Altman Z2-Score too high?
Dreambed Co's current Altman Z2-Score of 2.09 is near median its 10-year median of 1.99. Over the past 10 years, this metric has ranged from a low of 1.33 to a high of 2.95. The Furnishings, Fixtures & Appliances industry median Altman Z2-Score is 4.05. Dreambed Co's value of 2.09 is 48.4% below this industry median. Based on the distribution chart, Dreambed Co ranks #306 out of 429 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Dreambed Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dreambed Co's Altman Z2-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Dreambed Co ranks #306 out of 429 companies for Altman Z2-Score. This places Dreambed Co in the lower half of its industry. The industry median Altman Z2-Score is 4.05. Dreambed Co's value of 2.09 is 48.4% below this benchmark. Historically, Dreambed Co's own Altman Z2-Score has ranged from 1.33 to 2.95 over the past decade. While the company's 10-year median is 1.99 vs. the industry median of 4.05, Dreambed 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 Furnishings, Fixtures & Appliances company?
The median Altman Z2-Score among Furnishings, Fixtures & Appliances companies is 4.05, based on 429 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. Dreambed Co's current Altman Z2-Score of 2.09 is 48.4% 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 Dreambed Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Altman Z2-Score is 4.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dreambed Co's current Altman Z2-Score is 2.09, which is near median its own 10-year median of 1.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dreambed Co stock overvalued right now?
Based on GuruFocus' analysis, Dreambed Co (TSE:7791) is currently considered Modestly Undervalued. The stock's GF Value™ is 円957.58, compared to a current price of 円830.00 — trading 13.3% below its estimated fair value. The current Altman Z2-Score is 2.09, which is near median its 10-year median of 1.99 and 48.4% below the Furnishings, Fixtures & Appliances industry median of 4.05. Dreambed Co's overall GF Score™ is 75/100 with 3 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 Dreambed Co (TSE:7791), the current Altman Z2-Score is 2.09 as of Jul. 08, 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 Dreambed Co (TSE:7791) Overvalued in 2026?

Based on GuruFocus' analysis, Dreambed Co stock appears to be undervalued. The current stock price of 円830.00 is trading 13.3% below its estimated GF Value™ of 円957.58. GuruFocus considers Dreambed Co to be Modestly Undervalued.

Key valuation signals for TSE:7791:

  • Altman Z2-Score: 2.09 (near median its 10-year median of 1.99)
  • GF Value™: 円957.58 vs. price of 円830.00 (13.3% below fair value)
  • GF Score™: 75/100 with 3 warning signs
  • Industry Position: 48.4% below the Furnishings, Fixtures & Appliances median (#306 of 429)

No single metric tells the full story. See the TSE:7791 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dreambed Co Business Description

Address 3-12-39 Koihonmachi, Nishi-Ku, Hiroshima, JPN, 733-0812
Dreambed Co Ltd is engaged in the design, development, manufacturing, and sales of mattresses, bed frames, sofas, and bedding.
75GF Score

Get the complete analysis for TSE:7791

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

円830.00
Price
円957.58
GF Value