ECELF (Eurocell) Altman Z-Score: 2.50 (As of Jun. 25, 2026) — 30% Below Median


ECELF Eurocell PLC ECELF
74 GF Score
Price $1.32
GF Value $2.26
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Eurocell Altman Z-Score?

Eurocell ECELF 74 Altman Z-Score is 2.50 as of Jun. 25, 2026, which is 30% below its 10-year median of 3.58. GuruFocus rates ECELF with a GF Score™ of 74/100 and a GF Value™ of $2.26 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,758 Construction companies, Eurocell ranks better than 54.66% 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 2.51 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.

Eurocell has a Altman Z-Score of 2.50, indicating it is in Grey Zones. This implies that Eurocell 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 Eurocell's Altman Z-Score or its related term are showing as below:

ECELF' s Altman Z-Score Range Over the Past 10 Years
Min: 2.51   Med: 3.58   Max: 5.5
Current: 2.51

During the past 13 years, Eurocell's highest Altman Z-Score was 5.50. The lowest was 2.51. And the median was 3.58.


Eurocell  (OTCPK:ECELF) 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.


Eurocell Altman Z-Score Related Terms


Eurocell Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Eurocell'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.

Eurocell Altman Z-Score Chart

Eurocell Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.73 3.35 3.43 3.42 2.58

Eurocell Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 3.43 0.00 3.42 0.00 2.58

ECELF vs TT, JCI, CARR: Altman Z-Score Comparison

For the Building Products & Equipment subindustry, Eurocell'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.


Eurocell Altman Z-Score vs Construction Industry

For the Construction industry and Industrials sector, Eurocell's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Eurocell's Altman Z-Score falls into.


ECELF
74GF Score
Eurocell PLC ECELF
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Eurocell 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.

Eurocell'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*0.1355+1.4*0.2814+3.3*0.0601+0.6*0.5788+1.0*1.402
=2.50

* 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 Dec. 2025:
Total Assets was $385.3 Mil.
Total Current Assets was $150.2 Mil.
Total Current Liabilities was $98.0 Mil.
Retained Earnings was $108.4 Mil.
Pre-Tax Income was $16.3 Mil.
Interest Expense was $-6.8 Mil.
Revenue was $540.2 Mil.
Market Cap (Today) was $141.8 Mil.
Total Liabilities was $245.0 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
=(150.201 - 97.992)/385.274
=0.1355

X2=Retained Earnings/Total Assets
=108.434/385.274
=0.2814

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(16.332 - -6.827)/385.274
=0.0601

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=141.788/244.98
=0.5788

X5=Revenue/Total Assets
=540.161/385.274
=1.402

The zones of discrimination were as such:

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

Eurocell has a Altman Z-Score of 2.50 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 2.50 mean?
Eurocell (ECELF) has a Altman Z-Score of 2.50 as of Jun. 25, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Eurocell and its competitors. This is 30% below median its historical median of 3.58. Over the past decade, Eurocell's Altman Z-Score has ranged from 2.51 to 5.50. According to the industry distribution chart, Eurocell ranks #797 out of 1758 companies in the Construction industry, placing it in the top 45.3%.
Is Eurocell's Altman Z-Score too high?
Eurocell's current Altman Z-Score of 2.50 is 30% below median its 10-year median of 3.58. Over the past 10 years, this metric has ranged from a low of 2.51 to a high of 5.50. The Construction industry median Altman Z-Score is 2.35. Eurocell's value of 2.50 is 6.4% above this industry median. Based on the distribution chart, Eurocell ranks #797 out of 1758 companies in the Construction industry, which is above the industry midpoint. Overall, Eurocell has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eurocell's Altman Z-Score compare to TT and JCI?
According to the Construction industry distribution chart, Eurocell ranks #797 out of 1758 companies for Altman Z-Score. This puts Eurocell in the upper half of its industry. The industry median Altman Z-Score is 2.35. Eurocell's value of 2.50 is 6.4% above this benchmark. Historically, Eurocell's own Altman Z-Score has ranged from 2.51 to 5.50 over the past decade. While the company's 10-year median is 3.58 vs. the industry median of 2.35, Eurocell 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 Construction company?
The median Altman Z-Score among Construction companies is 2.35, based on 1,758 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. Eurocell's current Altman Z-Score of 2.50 is 6.4% 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 Eurocell and its competitors. For the Construction industry, the median Altman Z-Score is 2.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eurocell's current Altman Z-Score is 2.50, which is 30% below median its own 10-year median of 3.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurocell stock overvalued right now?
Based on GuruFocus' analysis, Eurocell (ECELF) is currently considered Significantly Undervalued. The stock's GF Value™ is $2.26, compared to a current price of $1.32 — trading 41.6% below its estimated fair value. The current Altman Z-Score is 2.50, which is 30% below median its 10-year median of 3.58 and 6.4% above the Construction industry median of 2.35. Eurocell's overall GF Score™ is 74/100 with 4 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 Eurocell (ECELF), the current Altman Z-Score is 2.50 as of Jun. 25, 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 Eurocell (ECELF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurocell stock appears to be undervalued. The current stock price of $1.32 is trading 41.6% below its estimated GF Value™ of $2.26. GuruFocus considers Eurocell to be Significantly Undervalued.

Key valuation signals for ECELF:

  • Altman Z-Score: 2.50 (30% below median its 10-year median of 3.58)
  • GF Value™: $2.26 vs. price of $1.32 (41.6% below fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 6.4% above the Construction median (#797 of 1758)

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


Eurocell Business Description

Other Exchanges ECELl:UKECEL:UK6YQ:Germany
Address High View Road, South Normanton, Alfreton, Derbyshire, GBR, DE55 2DT
Eurocell PLC is a UK-based manufacturer, distributor, and recycler of Unplasticized PVC (UPVC) building products, including windows, doors, conservatories, skylights, roofs, and roofline systems. It operates through four segments: Profiles: extrusion and sale of PVC window and building products to the new and replacement window market across the UK; Building Plastics: sale of plastic building materials through the Branch Network, substantially all in the UK; Alunet: sale of aluminium window and composite door products to the new and replacement market in the UK. This segment includes Alunet Systems, Comp Door, JDUK and UK Doors (Midlands); and Corporate. Geographically, it operates in United Kingdom; and Republic of Ireland, of which it derives maximum revenue from United Kingdom.
74GF Score

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

$1.32
Price
$2.26
GF Value