Xiamen Yan Palace Birds Nest Industry Co (HKSE:01497) Altman Z-Score: 4.86 (As of Aug. 31, 2026) — Near Median

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HKSE:01497 Xiamen Yan Palace Birds Nest Industry Co Ltd HKSE:01497
70 GF Score
Price HK$6.63
GF Value HK$8.67
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Xiamen Yan Palace Birds Nest Industry Co Altman Z-Score?

Xiamen Yan Palace Birds Nest Industry Co HKSE:01497 +1.84% 70 Altman Z-Score is 4.86 as of Aug. 31, 2026, which is 8% below its 10-year median of 5.30. GuruFocus rates HKSE:01497 with a GF Score™ of 70/100 and a GF Value™ of HK$8.67 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,934 Consumer Packaged Goods companies, Xiamen Yan Palace Birds Nest Industry Co ranks better than 73.47% 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 4.81 is strong.

Xiamen Yan Palace Birds Nest Industry Co has a Altman Z-Score of 4.86, 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 Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score or its related term are showing as below:

HKSE:01497' s Altman Z-Score Range Over the Past 10 Years
Min: 4.56   Med: 5.3   Max: 6.02
Current: 4.81

During the past 6 years, Xiamen Yan Palace Birds Nest Industry Co's highest Altman Z-Score was 6.02. The lowest was 4.56. And the median was 5.30.


Xiamen Yan Palace Birds Nest Industry Co  (HKSE:01497) 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.


Xiamen Yan Palace Birds Nest Industry Co Altman Z-Score Related Terms


Xiamen Yan Palace Birds Nest Industry Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Xiamen Yan Palace Birds Nest 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.

Xiamen Yan Palace Birds Nest Industry Co Altman Z-Score Chart

Xiamen Yan Palace Birds Nest Industry Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial 0.00 0.00 6.02 5.30 4.56

Xiamen Yan Palace Birds Nest Industry Co Semi-Annual Data
Dec20 Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Altman Z-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 5.30 0.00 4.56 0.00

HKSE:01497 vs KHC, GIS: Altman Z-Score Comparison

For the Packaged Foods subindustry, Xiamen Yan Palace Birds Nest 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.


Xiamen Yan Palace Birds Nest Industry Co Altman Z-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score falls into.


HKSE:01497
70GF Score
Xiamen Yan Palace Birds Nest Industry Co Ltd HKSE:01497
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Xiamen Yan Palace Birds Nest 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.

Xiamen Yan Palace Birds Nest 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*0.3172+1.4*0.1903+3.3*0.1817+0.6*3.8693+1.0*1.2889
=4.86

* 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 HK$1,715 Mil.
Total Current Assets was HK$1,240 Mil.
Total Current Liabilities was HK$696 Mil.
Retained Earnings was HK$326 Mil.
Pre-Tax Income was HK$305 Mil.
Interest Expense was HK$-7 Mil.
Revenue was HK$2,210 Mil.
Market Cap (Today) was HK$3,061 Mil.
Total Liabilities was HK$791 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
=(1239.924 - 695.974)/1714.742
=0.3172

X2=Retained Earnings/Total Assets
=326.298/1714.742
=0.1903

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(304.621 - -6.872)/1714.742
=0.1817

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=3060.565/790.98
=3.8693

X5=Revenue/Total Assets
=2210.079/1714.742
=1.2889

The zones of discrimination were as such:

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

Xiamen Yan Palace Birds Nest Industry Co has a Altman Z-Score of 4.86 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 4.86 mean?
Xiamen Yan Palace Birds Nest Industry Co (HKSE:01497) has a Altman Z-Score of 4.86 as of Aug. 31, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Xiamen Yan Palace Birds Nest Industry Co and its competitors. This is near median its historical median of 5.30. Over the past decade, Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score has ranged from 4.56 to 6.02. According to the industry distribution chart, Xiamen Yan Palace Birds Nest Industry Co ranks #513 out of 1934 companies in the Consumer Packaged Goods industry, placing it in the top 26.5%.
Is Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score too high?
Xiamen Yan Palace Birds Nest Industry Co's current Altman Z-Score of 4.86 is near median its 10-year median of 5.30. Over the past 10 years, this metric has ranged from a low of 4.56 to a high of 6.02. The Consumer Packaged Goods industry median Altman Z-Score is 2.91. Xiamen Yan Palace Birds Nest Industry Co's value of 4.86 is 67.3% above this industry median. Based on the distribution chart, Xiamen Yan Palace Birds Nest Industry Co ranks #513 out of 1934 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Xiamen Yan Palace Birds Nest Industry Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Xiamen Yan Palace Birds Nest Industry Co's Altman Z-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Xiamen Yan Palace Birds Nest Industry Co ranks #513 out of 1934 companies for Altman Z-Score. This puts Xiamen Yan Palace Birds Nest Industry Co in the upper half of its industry. The industry median Altman Z-Score is 2.91. Xiamen Yan Palace Birds Nest Industry Co's value of 4.86 is 67.3% above this benchmark. Historically, Xiamen Yan Palace Birds Nest Industry Co's own Altman Z-Score has ranged from 4.56 to 6.02 over the past decade. While the company's 10-year median is 5.30 vs. the industry median of 2.91, Xiamen Yan Palace Birds Nest Industry Co 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 Consumer Packaged Goods company?
The median Altman Z-Score among Consumer Packaged Goods companies is 2.91, based on 1,934 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. Xiamen Yan Palace Birds Nest Industry Co's current Altman Z-Score of 4.86 is 67.3% 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 Xiamen Yan Palace Birds Nest Industry Co and its competitors. For the Consumer Packaged Goods industry, the median Altman Z-Score is 2.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xiamen Yan Palace Birds Nest Industry Co's current Altman Z-Score is 4.86, which is near median its own 10-year median of 5.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xiamen Yan Palace Birds Nest Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Xiamen Yan Palace Birds Nest Industry Co (HKSE:01497) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$8.67, compared to a current price of HK$6.63 — trading 23.5% below its estimated fair value. The current Altman Z-Score is 4.86, which is near median its 10-year median of 5.30 and 67.3% above the Consumer Packaged Goods industry median of 2.91. Xiamen Yan Palace Birds Nest Industry Co's overall GF Score™ is 70/100 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 Xiamen Yan Palace Birds Nest Industry Co (HKSE:01497), the current Altman Z-Score is 4.86 as of Aug. 31, 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 Xiamen Yan Palace Birds Nest Industry Co (HKSE:01497) Overvalued in 2026?

Based on GuruFocus' analysis, Xiamen Yan Palace Birds Nest Industry Co stock appears to be undervalued. The current stock price of HK$6.63 is trading 23.5% below its estimated GF Value™ of HK$8.67. GuruFocus considers Xiamen Yan Palace Birds Nest Industry Co to be Modestly Undervalued.

Key valuation signals for HKSE:01497:

  • Altman Z-Score: 4.86 (near median its 10-year median of 5.30)
  • GF Value™: HK$8.67 vs. price of HK$6.63 (23.5% below fair value)
  • GF Score™: 70/100 with 2 warning signs
  • Industry Position: 67.3% above the Consumer Packaged Goods median (#513 of 1934)

No single metric tells the full story. See the HKSE:01497 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Xiamen Yan Palace Birds Nest Industry Co Business Description

Address Qianpu Road, 22nd Floor, Caizihui No. 188, Siming District, Fujian Province, Xiamen City, CHN
Xiamen Yan Palace Birds Nest Industry Co Ltd is engaged in the development, production, and marketing of Edible bird's nest (EBN) products. It is a natural health delicacy product with various perceived health benefits and nutritional value. Its products include One Nest, Freshly Stewed Bird's Nest, Crystal Sugar Bird's Nest, and Dried EBN. The company generates the majority of its revenue from Online channels. The company's operating segment includes Direct sales to online customers, Direct sales to offline customers, Sales to offline distributors, Direct sales to E-commerce platforms, Sales to online distributors. The company generates its key revenue from Direct sales to online customers segment.
70GF Score

Get the complete analysis for HKSE:01497

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

HK$6.63
Price
HK$8.67
GF Value