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Koura Fine Diamond JewelryBOM:544139 +2.11%14 Altman Z-Score is 21.32 as of Aug. 01, 2026, which is at its 10-year median of 21.32. GuruFocus rates BOM:544139 with a GF Score™ of 14/100. The stock has 2 warning signs investors should review. Among 1,113 Retail - Cyclical companies, Koura Fine Diamond Jewelry ranks better than 96.95% 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.
Good Sign:
Altman Z-score of 19.64 is strong.
Koura Fine Diamond Jewelry has a Altman Z-Score of 21.32, indicating it is in Safe Zones. This implies the Altman Z-Score is strong.
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 Koura Fine Diamond Jewelry's Altman Z-Score or its related term are showing as below:
BOM:544139'
s Altman Z-Score Range Over the Past 10 Years
Min: 4.98 Med: 21.32 Max: 21.55
Current: 19.64
During the past 4 years, Koura Fine Diamond Jewelry's highest Altman Z-Score was 21.55. The lowest was 4.98. And the median was 21.32.
Koura Fine Diamond Jewelry (BOM:544139) 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.
* 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.
For the Luxury Goods subindustry, Koura Fine Diamond Jewelry'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.
Koura Fine Diamond Jewelry Altman Z-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Koura Fine Diamond Jewelry's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Koura Fine Diamond Jewelry's Altman Z-Score falls into.
Koura Fine Diamond Jewelry 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.
* 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.
Koura Fine Diamond Jewelry (BOM:544139) has a Altman Z-Score of 21.32 as of Aug. 01, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Koura Fine Diamond Jewelry and its competitors. This is near median its historical median of 21.32. Over the past decade, Koura Fine Diamond Jewelry's Altman Z-Score has ranged from 4.98 to 21.55. According to the industry distribution chart, Koura Fine Diamond Jewelry ranks #34 out of 1113 companies in the Retail - Cyclical industry, placing it in the top 3.1%.
Is Koura Fine Diamond Jewelry's Altman Z-Score too high?
Koura Fine Diamond Jewelry's current Altman Z-Score of 21.32 is near median its 10-year median of 21.32. Over the past 10 years, this metric has ranged from a low of 4.98 to a high of 21.55. The Retail - Cyclical industry median Altman Z-Score is 2.73. Koura Fine Diamond Jewelry's value of 21.32 is 681% above this industry median. Based on the distribution chart, Koura Fine Diamond Jewelry ranks #34 out of 1113 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Koura Fine Diamond Jewelry has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Koura Fine Diamond Jewelry's Altman Z-Score compare to TPR?
According to the Retail - Cyclical industry distribution chart, Koura Fine Diamond Jewelry ranks #34 out of 1113 companies for Altman Z-Score. This places Koura Fine Diamond Jewelry in the top 3% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 2.73. Koura Fine Diamond Jewelry's value of 21.32 is 681% above this benchmark. Historically, Koura Fine Diamond Jewelry's own Altman Z-Score has ranged from 4.98 to 21.55 over the past decade. While the company's 10-year median is 21.32 vs. the industry median of 2.73, Koura Fine Diamond Jewelry 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 Z-Score for a Retail - Cyclical company?
The median Altman Z-Score among Retail - Cyclical companies is 2.73, based on 1,113 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. Koura Fine Diamond Jewelry's current Altman Z-Score of 21.32 is 681% 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 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 Koura Fine Diamond Jewelry and its competitors. For the Retail - Cyclical industry, the median Altman Z-Score is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Koura Fine Diamond Jewelry's current Altman Z-Score is 21.32, which is near median its own 10-year median of 21.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koura Fine Diamond Jewelry stock overvalued right now?
Koura Fine Diamond Jewelry (BOM:544139) has a current Altman Z-Score of 21.32. The current Altman Z-Score is 21.32, which is near median its 10-year median of 21.32 and 681% above the Retail - Cyclical industry median of 2.73. Koura Fine Diamond Jewelry's overall GF Score™ is 14/100 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 Koura Fine Diamond Jewelry (BOM:544139), the current Altman Z-Score is 21.32 as of Aug. 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.
Koura Fine Diamond Jewelry Ltd is engaged in the wholesale business of gold and diamond jewellery. The company sells a wide range of jewellery products, including gold jewellery and diamond jewellery, and has two types of jewellery: one is in 22 Karat Gold jewellery, and the other is in 18 Karat Diamond jewellery.
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