Kino Polska TV (FRA:O3W) Altman Z-Score: 5.01 (As of Jul. 29, 2026) — 18% Above Median

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FRA:O3W Kino Polska TV SA FRA:O3W
74 GF Score
Price €3.83
GF Value €4.30
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Kino Polska TV Altman Z-Score?

Kino Polska TV FRA:O3W 74 Altman Z-Score is 5.01 as of Jul. 29, 2026, which is 18% above its 10-year median of 4.23. GuruFocus rates FRA:O3W with a GF Score™ of 74/100 and a GF Value™ of €4.30 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,008 Media - Diversified companies, Kino Polska TV ranks better than 84.52% 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 4.99 is strong.

Kino Polska TV has a Altman Z-Score of 5.01, 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 Kino Polska TV's Altman Z-Score or its related term are showing as below:

FRA:O3W' s Altman Z-Score Range Over the Past 10 Years
Min: 2.12   Med: 4.23   Max: 5.77
Current: 4.99

During the past 13 years, Kino Polska TV's highest Altman Z-Score was 5.77. The lowest was 2.12. And the median was 4.23.


Kino Polska TV  (FRA:O3W) 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.


Kino Polska TV Altman Z-Score Related Terms


Kino Polska TV Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Kino Polska TV'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.

Kino Polska TV Altman Z-Score Chart

Kino Polska TV 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 4.63 4.23 4.28 5.24 5.77

Kino Polska TV 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 5.06 4.58 4.75 5.77 5.40

FRA:O3W vs NXST: Altman Z-Score Comparison

For the Broadcasting subindustry, Kino Polska TV'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.


Kino Polska TV Altman Z-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Kino Polska TV's Altman Z-Score distribution charts can be found below:

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


FRA:O3W
74GF Score
Kino Polska TV SA FRA:O3W
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Kino Polska TV 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.

Kino Polska TV'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*0.4828+1.4*0.7154+3.3*0.2178+0.6*3.3705+1.0*0.6914
=5.01

* 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 €111.14 Mil.
Total Current Assets was €72.20 Mil.
Total Current Liabilities was €18.54 Mil.
Retained Earnings was €79.51 Mil.
Pre-Tax Income was 6.121 + 6.285 + 5.769 + 5.813 = €23.99 Mil.
Interest Expense was -0.02 + -0.021 + -0.081 + -0.098 = €-0.22 Mil.
Revenue was 18.041 + 21.089 + 18.305 + 19.407 = €76.84 Mil.
Market Cap (Today) was €79.96 Mil.
Total Liabilities was €23.72 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
=(72.203 - 18.544)/111.14
=0.4828

X2=Retained Earnings/Total Assets
=79.512/111.14
=0.7154

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(23.988 - -0.22)/111.14
=0.2178

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=79.955/23.722
=3.3705

X5=Revenue/Total Assets
=76.842/111.14
=0.6914

The zones of discrimination were as such:

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

Kino Polska TV has a Altman Z-Score of 5.01 indicating it is in Safe 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 5.01 mean?
Kino Polska TV (FRA:O3W) has a Altman Z-Score of 5.01 as of Jul. 29, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Kino Polska TV and its competitors. This is 18% above median its historical median of 4.23. Over the past decade, Kino Polska TV's Altman Z-Score has ranged from 2.12 to 5.77. According to the industry distribution chart, Kino Polska TV ranks #156 out of 1008 companies in the Media - Diversified industry, placing it in the top 15.5%.
Is Kino Polska TV's Altman Z-Score too high?
Kino Polska TV's current Altman Z-Score of 5.01 is 18% above median its 10-year median of 4.23. Over the past 10 years, this metric has ranged from a low of 2.12 to a high of 5.77. The Media - Diversified industry median Altman Z-Score is 2.00. Kino Polska TV's value of 5.01 is 150.5% above this industry median. Based on the distribution chart, Kino Polska TV ranks #156 out of 1008 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, Kino Polska TV has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kino Polska TV's Altman Z-Score compare to NXST?
According to the Media - Diversified industry distribution chart, Kino Polska TV ranks #156 out of 1008 companies for Altman Z-Score. This places Kino Polska TV in the top 16% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 2.00. Kino Polska TV's value of 5.01 is 150.5% above this benchmark. Historically, Kino Polska TV's own Altman Z-Score has ranged from 2.12 to 5.77 over the past decade. While the company's 10-year median is 4.23 vs. the industry median of 2.00, Kino Polska TV 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 Media - Diversified company?
The median Altman Z-Score among Media - Diversified companies is 2.00, based on 1,008 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. Kino Polska TV's current Altman Z-Score of 5.01 is 150.5% 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 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 Kino Polska TV and its competitors. For the Media - Diversified industry, the median Altman Z-Score is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kino Polska TV's current Altman Z-Score is 5.01, which is 18% above median its own 10-year median of 4.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kino Polska TV stock overvalued right now?
Based on GuruFocus' analysis, Kino Polska TV (FRA:O3W) is currently considered Modestly Undervalued. The stock's GF Value™ is €4.30, compared to a current price of €3.83 — trading 10.9% below its estimated fair value. The current Altman Z-Score is 5.01, which is 18% above median its 10-year median of 4.23 and 150.5% above the Media - Diversified industry median of 2.00. Kino Polska TV's overall GF Score™ is 74/100 with 1 warning sign 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 Kino Polska TV (FRA:O3W), the current Altman Z-Score is 5.01 as of Jul. 29, 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 Kino Polska TV (FRA:O3W) Overvalued in 2026?

Based on GuruFocus' analysis, Kino Polska TV stock appears to be undervalued. The current stock price of €3.83 is trading 10.9% below its estimated GF Value™ of €4.30. GuruFocus considers Kino Polska TV to be Modestly Undervalued.

Key valuation signals for FRA:O3W:

  • Altman Z-Score: 5.01 (18% above median its 10-year median of 4.23)
  • GF Value™: €4.30 vs. price of €3.83 (10.9% below fair value)
  • GF Score™: 74/100 with 1 warning sign
  • Industry Position: 150.5% above the Media - Diversified median (#156 of 1008)

No single metric tells the full story. See the FRA:O3W stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kino Polska TV Business Description

Other Exchanges KPL:Poland
Address Street Pulawska 435A, Warszawa, POL, 02-801
Kino Polska TV SA is a Poland based company involved in offering distribution publishing film production Internet services and broadcasts television channels The companys core operations include broadcasting and producing television channels Kino Polska Kino Polska Muzyka Kino TV FilmBox Premium HD theme channels and terrestrial channels Zoom TV and Stopklatka sales of advertising time in Poland and in the Czech Republic and trading in licensing rights The channels produced broadcast and distributed by the Group are included in the offers of all Polish operators and also available in forty countries in all parts of the world.
74GF Score

Get the complete analysis for FRA:O3W

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

€3.83
Price
€4.30
GF Value