Mos Food Services (TSE:8153) Altman Z2-Score: 5.93 (As of Jul. 05, 2026) — Near Median


TSE:8153 Mos Food Services Inc TSE:8153
80 GF Score
Price 円3,715.00
GF Value 円3,951.72
Valuation Fairly Valued
View Full Analysis

What is Mos Food Services Altman Z2-Score?

Mos Food Services TSE:8153 +1.23% 80 Altman Z2-Score is 5.93 as of Jul. 05, 2026, which is 7% above its 10-year median of 5.54. GuruFocus rates TSE:8153 with a GF Score™ of 80/100 and a GF Value™ of 円3,951.72 (Fairly Valued). Among 358 Restaurants companies, Mos Food Services ranks better than 89.66% 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:

Mos Food Services has a Altman Z2-Score of 5.93, 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 Mos Food Services's Altman Z2-Score or its related term are showing as below:

TSE:8153' s Altman Z2-Score Range Over the Past 10 Years
Min: 4.6   Med: 5.54   Max: 6.41
Current: 5.93

During the past 13 years, Mos Food Services's highest Altman Z2-Score was 6.41. The lowest was 4.60. And the median was 5.54.


Mos Food Services  (TSE:8153) 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.


Mos Food Services Altman Z2-Score Related Terms


Mos Food Services Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Mos Food Services'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.

Mos Food Services Altman Z2-Score Chart

Mos Food Services 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 5.70 4.60 5.14 5.70 5.93

Mos Food Services 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 5.70 6.12 6.08 5.97 5.93

TSE:8153 vs MCD, SBUX, YUM: Altman Z2-Score Comparison

For the Restaurants subindustry, Mos Food Services'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.


Mos Food Services Altman Z2-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Mos Food Services's Altman Z2-Score distribution charts can be found below:

* The bar in red indicates where Mos Food Services's Altman Z2-Score falls into.


TSE:8153
80GF Score
Mos Food Services Inc TSE:8153
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mos Food Services 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.

Mos Food Services'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*0.3042+3.26*0.3671+6.72*0.074+1.05*2.1309
=5.93

* 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87,342 Mil.
Total Current Assets was 円47,303 Mil.
Total Current Liabilities was 円20,731 Mil.
Retained Earnings was 円32,059 Mil.
Pre-Tax Income was 0 + 2234 + 2344 + 1749 = 円6,327 Mil.
Interest Expense was 0 + -42 + -54 + -42 = 円-138 Mil.
Total Liabilities was 円27,722 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
=(47303 - 20731)/87342
=0.3042

X2=Retained Earnings/Total Assets
=32059/87342
=0.3671

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(6327 - -138)/87342
=0.074

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(59073 - 0)/27722
=2.1309

The zones of discrimination were as such:

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

Mos Food Services has a Altman Z2-Score of 5.93 indicating it is in Safe Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 5.93 mean?
Mos Food Services (TSE:8153) has a Altman Z2-Score of 5.93 as of Jul. 05, 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 Mos Food Services and its competitors. This is near median its historical median of 5.54. Over the past decade, Mos Food Services' Altman Z2-Score has ranged from 4.60 to 6.41. According to the industry distribution chart, Mos Food Services ranks #37 out of 358 companies in the Restaurants industry, placing it in the top 10.3%.
Is Mos Food Services' Altman Z2-Score too high?
Mos Food Services' current Altman Z2-Score of 5.93 is near median its 10-year median of 5.54. Over the past 10 years, this metric has ranged from a low of 4.60 to a high of 6.41. The Restaurants industry median Altman Z2-Score is 1.29. Mos Food Services' value of 5.93 is 361.5% above this industry median. Based on the distribution chart, Mos Food Services ranks #37 out of 358 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Mos Food Services has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mos Food Services' Altman Z2-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Mos Food Services ranks #37 out of 358 companies for Altman Z2-Score. This places Mos Food Services in the top 10% of its industry — outperforming the majority of peers. The industry median Altman Z2-Score is 1.29. Mos Food Services' value of 5.93 is 361.5% above this benchmark. Historically, Mos Food Services' own Altman Z2-Score has ranged from 4.60 to 6.41 over the past decade. While the company's 10-year median is 5.54 vs. the industry median of 1.29, Mos Food Services 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 Restaurants company?
The median Altman Z2-Score among Restaurants companies is 1.29, based on 358 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. Mos Food Services's current Altman Z2-Score of 5.93 is 361.5% 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 Mos Food Services and its competitors. For the Restaurants industry, the median Altman Z2-Score is 1.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mos Food Services's current Altman Z2-Score is 5.93, which is near median its own 10-year median of 5.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mos Food Services stock overvalued right now?
Based on GuruFocus' analysis, Mos Food Services (TSE:8153) is currently considered Fairly Valued. The stock's GF Value™ is 円3,951.72, compared to a current price of 円3,715.00 — trading 6% below its estimated fair value. The current Altman Z2-Score is 5.93, which is near median its 10-year median of 5.54 and 361.5% above the Restaurants industry median of 1.29. Mos Food Services' overall GF Score™ is 80/100. 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 Mos Food Services (TSE:8153), the current Altman Z2-Score is 5.93 as of Jul. 05, 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 Mos Food Services (TSE:8153) Overvalued in 2026?

Based on GuruFocus' analysis, Mos Food Services stock appears to be undervalued. The current stock price of 円3,715.00 is trading 6% below its estimated GF Value™ of 円3,951.72. GuruFocus considers Mos Food Services to be Fairly Valued.

Key valuation signals for TSE:8153:

  • Altman Z2-Score: 5.93 (near median its 10-year median of 5.54)
  • GF Value™: 円3,951.72 vs. price of 円3,715.00 (6% below fair value)
  • GF Score™: 80/100
  • Industry Position: 361.5% above the Restaurants median (#37 of 358)

No single metric tells the full story. See the TSE:8153 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mos Food Services Business Description

Address 4F ThinkPark Tower, 2-1-1 Osaki, Shinagawa-ku, Tokyo, JPN, 141-6004
Mos Food Services Inc primarily operates and franchises Mos Burger Japanese fast-food hamburger restaurants. The company has nearly 1,500 Mos Burger restaurants in Japan and more than 300 Mos Burger locations in eight other Asia-Pacific countries, mostly in Taiwan. Mos Burger restaurants generate more than 90% of Mos Food Service's total revenue. The company's remaining revenue stems from its fewer than 100 restaurants operating under other brand names, including Mother Leaf, Mosdo, Green Grill, Chef's V, and AEN.
80GF Score

Get the complete analysis for TSE:8153

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

円3,715.00
Price
円3,951.72
GF Value