AKBIF (Akebono Brake Industry Co) Altman Z-Score: 2.22 (As of Jul. 21, 2026) — 37% Above Median

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AKBIF Akebono Brake Industry Co Ltd AKBIF
45 GF Score
Price $0.72
GF Value $0.42
! 2 Warning Signs
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What is Akebono Brake Industry Co Altman Z-Score?

Akebono Brake Industry Co AKBIF 45 Altman Z-Score is 2.22 as of Jul. 21, 2026, which is 37% above its 10-year median of 1.62. GuruFocus rates AKBIF with a GF Score™ of 45/100 and a GF Value™ of $0.42. The stock has 2 warning signs investors should review. Among 1,314 Vehicles & Parts companies, Akebono Brake Industry Co ranks worse than 60.27% on this metric.

The Altman Z-Score is a model designed to predict the likelihood of a company going bankrupt within the next two years. Created by American finance professor Edward Altman in 1968, the model is specifically designed for publicly traded manufacturing companies with assets greater than $1 million.

Warning Sign:

Altman Z-score of 2.16 is in the grey area. This implies that the company is under some kind of financial stress. If it is below 1.8, the company may face bankruptcy risk.

Akebono Brake Industry Co has a Altman Z-Score of 2.22, indicating it is in Grey Zones. This implies that Akebono Brake Industry Co is in some kind of financial stress. If it is below 1.81, the company may face bankrupcy risk.

The zones of discrimination were as such:

When Altman Z-Score <= 1.8, it is in Distress Zones.
When Altman Z-Score >= 3, it is in Safe Zones.
When Altman Z-Score is between 1.8 and 3, it is in Grey Zones.

The historical rank and industry rank for Akebono Brake Industry Co's Altman Z-Score or its related term are showing as below:

AKBIF' s Altman Z-Score Range Over the Past 10 Years
Min: 0.82   Med: 1.62   Max: 2.47
Current: 2.16

During the past 13 years, Akebono Brake Industry Co's highest Altman Z-Score was 2.47. The lowest was 0.82. And the median was 1.62.


Akebono Brake Industry Co  (OTCPK:AKBIF) Altman Z-Score Explanation

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, Market Value of Equity/Book Value of Total Liabilities (MVE/TL): The measure shows how much the firm's assets can decline in value (measured by market value of equity plus debt) before the liabilities exceed the assets and the firm becomes insolvent.

X5, Revenue/Total Assets (S/TA): The capital-turnover ratio is a standard financial ratio illustrating the sales generating ability of the firm's assets.

Read more about Altman Z-Score and the original research.


Be Aware

Altman Z-Score does not apply to financial companies.


Akebono Brake Industry Co Altman Z-Score Related Terms


Akebono Brake Industry Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Akebono Brake Industry Co's Altman Z-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.

Akebono Brake Industry Co Altman Z-Score Chart

Akebono Brake Industry Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.77 1.79 1.47 2.16 2.18

Akebono Brake Industry Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Altman Z-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 2.16 1.96 2.08 2.12 2.18

AKBIF vs ORLY, AZO: Altman Z-Score Comparison

For the Auto Parts subindustry, Akebono Brake Industry Co's Altman Z-Score, along with its competitors' market caps and Altman Z-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.


Akebono Brake Industry Co Altman Z-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Akebono Brake Industry Co's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Akebono Brake Industry Co's Altman Z-Score falls into.


AKBIF
45GF Score
Akebono Brake Industry Co Ltd AKBIF
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Akebono Brake Industry Co Altman Z-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.

Akebono Brake Industry Co's Altman Z-Score for today is calculated with this formula:

Z=1.2*X1+1.4*X2+3.3*X3+0.6*X4+1.0*X5
=1.2*0.271+1.4*0.153+3.3*0.0416+0.6*0.3999+1.0*1.3009
=2.22

* 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 Z-Score when X4 or X5 value is 0.

Trailing Twelve Months (TTM) ended in Mar. 2026:
Total Assets was $812 Mil.
Total Current Assets was $423 Mil.
Total Current Liabilities was $203 Mil.
Retained Earnings was $124 Mil.
Pre-Tax Income was 3.321 + 17.477 + -2.171 + 3.205 = $22 Mil.
Interest Expense was -2.842 + -2.976 + -3.138 + -3.018 = $-12 Mil.
Revenue was 253.399 + 262.688 + 264.231 + 275.962 = $1,056 Mil.
Market Cap (Today) was $180 Mil.
Total Liabilities was $449 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
=(423.31 - 203.242)/811.979
=0.271

X2=Retained Earnings/Total Assets
=124.242/811.979
=0.153

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(21.832 - -11.974)/811.979
=0.0416

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=179.522/448.94
=0.3999

X5=Revenue/Total Assets
=1056.28/811.979
=1.3009

The zones of discrimination were as such:

Distress Zones - 1.81 < Grey Zones < 2.99 - Safe Zones

Akebono Brake Industry Co has a Altman Z-Score of 2.22 indicating it is in Grey Zones.

Study by Altman found that companies that are in Distress Zone have more than 80% of chances of bankruptcy in two years.

Frequently Asked Questions Learn more about Altman Z-Score →
What does a Altman Z-Score of 2.22 mean?
Akebono Brake Industry Co (AKBIF) has a Altman Z-Score of 2.22 as of Jul. 21, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Akebono Brake Industry Co and its competitors. This is 37% above median its historical median of 1.62. Over the past decade, Akebono Brake Industry Co's Altman Z-Score has ranged from 0.82 to 2.47. According to the industry distribution chart, Akebono Brake Industry Co ranks #792 out of 1314 companies in the Vehicles & Parts industry, placing it in the top 60.3%.
Is Akebono Brake Industry Co's Altman Z-Score too high?
Akebono Brake Industry Co's current Altman Z-Score of 2.22 is 37% above median its 10-year median of 1.62. Over the past 10 years, this metric has ranged from a low of 0.82 to a high of 2.47. The Vehicles & Parts industry median Altman Z-Score is 2.54. Akebono Brake Industry Co's value of 2.22 is 12.6% below this industry median. Based on the distribution chart, Akebono Brake Industry Co ranks #792 out of 1314 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Akebono Brake Industry Co has a GF Score™ of 45/100, reflecting its overall financial health beyond just this single metric.
How does Akebono Brake Industry Co's Altman Z-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Akebono Brake Industry Co ranks #792 out of 1314 companies for Altman Z-Score. This places Akebono Brake Industry Co in the lower half of its industry. The industry median Altman Z-Score is 2.54. Akebono Brake Industry Co's value of 2.22 is 12.6% below this benchmark. Historically, Akebono Brake Industry Co's own Altman Z-Score has ranged from 0.82 to 2.47 over the past decade. While the company's 10-year median is 1.62 vs. the industry median of 2.54, Akebono Brake Industry 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 Z-Score for a Vehicles & Parts company?
The median Altman Z-Score among Vehicles & Parts companies is 2.54, based on 1,314 companies in the industry. Companies in the top quartile (top 25%) have a Altman Z-Score significantly above this median, while those in the bottom quartile fall well below. However, Altman Z-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Akebono Brake Industry Co's current Altman Z-Score of 2.22 is 12.6% 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 Z-Score mean?
A high Altman Z-Score can signal that a stock is expensive relative to its fundamentals. The Altman Z-score measures a company's bankruptcy risk. View historical data on Akebono Brake Industry Co and its competitors. For the Vehicles & Parts industry, the median Altman Z-Score is 2.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Akebono Brake Industry Co's current Altman Z-Score is 2.22, which is 37% above median its own 10-year median of 1.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Akebono Brake Industry Co stock overvalued right now?
Akebono Brake Industry Co (AKBIF) has a current Altman Z-Score of 2.22. The stock's GF Value™ is $0.42, compared to a current price of $0.72 — trading 72.3% above its estimated fair value. The current Altman Z-Score is 2.22, which is 37% above median its 10-year median of 1.62 and 12.6% below the Vehicles & Parts industry median of 2.54. Akebono Brake Industry Co'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 Z-Score calculated?
Altman Z-Score is calculated from a company's financial statements. For Akebono Brake Industry Co (AKBIF), the current Altman Z-Score is 2.22 as of Jul. 21, 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 Akebono Brake Industry Co (AKBIF) Overvalued in 2026?

Based on GuruFocus' analysis, Akebono Brake Industry Co stock appears to be overvalued. The current stock price of $0.72 is trading 72.3% above its estimated GF Value™ of $0.42.

Key valuation signals for AKBIF:

  • Altman Z-Score: 2.22 (37% above median its 10-year median of 1.62)
  • GF Value™: $0.42 vs. price of $0.72 (72.3% above fair value)
  • GF Score™: 45/100 with 2 warning signs
  • Industry Position: 12.6% below the Vehicles & Parts median (#792 of 1314)

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


Akebono Brake Industry Co Business Description

Other Exchanges 7238:Japan
Address 19-5 Nihonbashi Koami-cho, Chuo-ku, Tokyo, JPN, 103-8534
Akebono Brake Industry Co Ltd engages in the manufacture and sale of brakes and its components. Its brakes are widely used in various applications, such as passenger and commercial vehicles, motorcycles, rail vehicles and industrial machinery. The firm's product portfolio consists of automobile brakes, motorcycle brakes, rolling stock brakes, industrial machinery brakes, sensors, and concept brake systems.
45GF Score

Get the complete analysis for AKBIF

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

$0.72
Price
$0.42
GF Value