Gaumont (XPAR:GAM) Altman Z2-Score: 1.73 (As of Jul. 01, 2026) — 43% Below Median


XPAR:GAM Gaumont XPAR:GAM
45 GF Score
Price €112.00
GF Value €71.96
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Gaumont Altman Z2-Score?

Gaumont XPAR:GAM +3.70% 45 Altman Z2-Score is 1.73 as of Jul. 01, 2026, which is 43% below its 10-year median of 3.06. GuruFocus rates XPAR:GAM with a GF Score™ of 45/100 and a GF Value™ of €71.96 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,022 Media - Diversified companies, Gaumont ranks worse than 54.01% 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.

Gaumont has a Altman Z2-Score of 1.73, indicating it is in Grey Zones. This implies that Gaumont 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 Gaumont's Altman Z2-Score or its related term are showing as below:

XPAR:GAM' s Altman Z2-Score Range Over the Past 10 Years
Min: 1.49   Med: 3.06   Max: 5.47
Current: 1.73

During the past 13 years, Gaumont's highest Altman Z2-Score was 5.47. The lowest was 1.49. And the median was 3.06.


Gaumont  (XPAR:GAM) 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.


Gaumont Altman Z2-Score Related Terms


Gaumont Altman Z2-Score Historical Data

* Premium members only.

The historical data trend for Gaumont'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.

Gaumont Altman Z2-Score Chart

Gaumont 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 1.81 3.17 3.47 2.49 1.73

Gaumont Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3.47 0.00 2.49 0.00 1.73

XPAR:GAM vs NFLX, DIS, WBD: Altman Z2-Score Comparison

For the Entertainment subindustry, Gaumont'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.


Gaumont Altman Z2-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Gaumont's Altman Z2-Score distribution charts can be found below:

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


XPAR:GAM
45GF Score
Gaumont XPAR:GAM
Altman Z2-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Gaumont 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.

Gaumont'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*0.0078+3.26*0.3413+6.72*-0.0531+1.05*0.8744
=1.73

* 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 €353.9 Mil.
Total Current Assets was €172.5 Mil.
Total Current Liabilities was €169.7 Mil.
Retained Earnings was €120.8 Mil.
Pre-Tax Income was €-19.8 Mil.
Interest Expense was €-1.0 Mil.
Total Liabilities was €188.8 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
=(172.467 - 169.699)/353.929
=0.0078

X2=Retained Earnings/Total Assets
=120.805/353.929
=0.3413

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(-19.808 - -1.005)/353.929
=-0.0531

X4_2=Net Worth/Total Liabilities
=(Total Stockholders Equity - Preferred Stock)/Total Liabilities
=(165.077 - 0)/188.784
=0.8744

The zones of discrimination were as such:

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

Gaumont has a Altman Z2-Score of 1.73 indicating it is in Grey Zones.

Frequently Asked Questions Learn more about Altman Z2-Score →
What does a Altman Z2-Score of 1.73 mean?
Gaumont (XPAR:GAM) has a Altman Z2-Score of 1.73 as of Jul. 01, 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 Gaumont and its competitors. This is 43% below median its historical median of 3.06. Over the past decade, Gaumont's Altman Z2-Score has ranged from 1.49 to 5.47. According to the industry distribution chart, Gaumont ranks #552 out of 1022 companies in the Media - Diversified industry, placing it in the top 54%.
Is Gaumont's Altman Z2-Score too high?
Gaumont's current Altman Z2-Score of 1.73 is 43% below median its 10-year median of 3.06. Over the past 10 years, this metric has ranged from a low of 1.49 to a high of 5.47. The Media - Diversified industry median Altman Z2-Score is 2.50. Gaumont's value of 1.73 is 30.7% below this industry median. Based on the distribution chart, Gaumont ranks #552 out of 1022 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Gaumont has a GF Score™ of 45/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gaumont's Altman Z2-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Gaumont ranks #552 out of 1022 companies for Altman Z2-Score. This places Gaumont in the lower half of its industry. The industry median Altman Z2-Score is 2.50. Gaumont's value of 1.73 is 30.7% below this benchmark. Historically, Gaumont's own Altman Z2-Score has ranged from 1.49 to 5.47 over the past decade. While the company's 10-year median is 3.06 vs. the industry median of 2.50, Gaumont 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 Media - Diversified company?
The median Altman Z2-Score among Media - Diversified companies is 2.50, based on 1,022 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. Gaumont's current Altman Z2-Score of 1.73 is 30.7% 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 Gaumont and its competitors. For the Media - Diversified industry, the median Altman Z2-Score is 2.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaumont's current Altman Z2-Score is 1.73, which is 43% below median its own 10-year median of 3.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaumont stock overvalued right now?
Based on GuruFocus' analysis, Gaumont (XPAR:GAM) is currently considered Significantly Overvalued. The stock's GF Value™ is €71.96, compared to a current price of €112.00 — trading 55.6% above its estimated fair value. The current Altman Z2-Score is 1.73, which is 43% below median its 10-year median of 3.06 and 30.7% below the Media - Diversified industry median of 2.50. Gaumont's overall GF Score™ is 45/100 with 2 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 Gaumont (XPAR:GAM), the current Altman Z2-Score is 1.73 as of Jul. 01, 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 Gaumont (XPAR:GAM) Overvalued in 2026?

Based on GuruFocus' analysis, Gaumont stock appears to be overvalued. The current stock price of €112.00 is trading 55.6% above its estimated GF Value™ of €71.96. GuruFocus considers Gaumont to be Significantly Overvalued.

Key valuation signals for XPAR:GAM:

  • Altman Z2-Score: 1.73 (43% below median its 10-year median of 3.06)
  • GF Value™: €71.96 vs. price of €112.00 (55.6% above fair value)
  • GF Score™: 45/100 with 2 warning signs
  • Industry Position: 30.7% below the Media - Diversified median (#552 of 1022)

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


Gaumont Business Description

Other Exchanges 0EJB:UK69N:Germany
Address 30 Avenue Charles de Gaulle, Neuilly-sur-Seine, FRA, 92200
Gaumont is producer and distributor of motion films. The company produces television programs, cartoon films and series produced by Alphanim; and television drams and series produced by Leonis Productions, Gaumont Television, and Gaumont International Television. The Gaumont group operates in two business sectors which constitute its operating segments: Production and distribution of French feature films, Gaumont's historical activity; Production and distribution of audiovisual programs via its subsidiaries in France, the United States and Europe; and the Group's central real estate management and coordination activities. It derives maximum revenue from Production and distribution of audiovisual programs.
45GF Score

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

€112.00
Price
€71.96
GF Value