Gala Technology Holding (HKSE:02458) Altman Z-Score: 4.44 (As of Aug. 08, 2026) — Near Median

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HKSE:02458 Gala Technology Holding Ltd HKSE:02458
91 GF Score
Price HK$6.66
GF Value HK$6.68
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Gala Technology Holding Altman Z-Score?

Gala Technology Holding HKSE:02458 +0.30% 91 Altman Z-Score is 4.44 as of Aug. 08, 2026, which is 2% above its 10-year median of 4.37. GuruFocus rates HKSE:02458 with a GF Score™ of 91/100 and a GF Value™ of HK$6.68 (Fairly Valued). The stock has 3 warning signs investors should review. Among 547 Interactive Media companies, Gala Technology Holding ranks better than 62.71% 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 4.44 is strong.

Gala Technology Holding has a Altman Z-Score of 4.44, 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 Gala Technology Holding's Altman Z-Score or its related term are showing as below:

HKSE:02458' s Altman Z-Score Range Over the Past 10 Years
Min: 3.61   Med: 4.37   Max: 4.46
Current: 4.44

During the past 7 years, Gala Technology Holding's highest Altman Z-Score was 4.46. The lowest was 3.61. And the median was 4.37.


Gala Technology Holding  (HKSE:02458) 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.


Gala Technology Holding Altman Z-Score Related Terms


Gala Technology Holding Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Gala Technology Holding'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.

Gala Technology Holding Altman Z-Score Chart

Gala Technology Holding Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial 0.00 0.00 4.46 3.61 4.37

Gala Technology Holding Semi-Annual Data
Dec19 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 4.46 0.00 3.61 0.00 4.37

HKSE:02458 vs NTES, EA, TTWO: Altman Z-Score Comparison

For the Electronic Gaming & Multimedia subindustry, Gala Technology Holding'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.


Gala Technology Holding Altman Z-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Gala Technology Holding's Altman Z-Score distribution charts can be found below:

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


HKSE:02458
91GF Score
Gala Technology Holding Ltd HKSE:02458
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gala Technology Holding 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.

Gala Technology Holding'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*0.4551+1.4*0.332+3.3*0.1431+0.6*2.8346+1.0*1.2607
=4.44

* 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$808 Mil.
Total Current Assets was HK$642 Mil.
Total Current Liabilities was HK$274 Mil.
Retained Earnings was HK$268 Mil.
Pre-Tax Income was HK$111 Mil.
Interest Expense was HK$-5 Mil.
Revenue was HK$1,019 Mil.
Market Cap (Today) was HK$950 Mil.
Total Liabilities was HK$335 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
=(641.962 - 274.177)/808.172
=0.4551

X2=Retained Earnings/Total Assets
=268.289/808.172
=0.332

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(110.886 - -4.777)/808.172
=0.1431

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=950.449/335.306
=2.8346

X5=Revenue/Total Assets
=1018.879/808.172
=1.2607

The zones of discrimination were as such:

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

Gala Technology Holding has a Altman Z-Score of 4.44 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 4.44 mean?
Gala Technology Holding (HKSE:02458) has a Altman Z-Score of 4.44 as of Aug. 08, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Gala Technology Holding and its competitors. This is near median its historical median of 4.37. Over the past decade, Gala Technology Holding's Altman Z-Score has ranged from 3.61 to 4.46. According to the industry distribution chart, Gala Technology Holding ranks #204 out of 547 companies in the Interactive Media industry, placing it in the top 37.3%.
Is Gala Technology Holding's Altman Z-Score too high?
Gala Technology Holding's current Altman Z-Score of 4.44 is near median its 10-year median of 4.37. Over the past 10 years, this metric has ranged from a low of 3.61 to a high of 4.46. The Interactive Media industry median Altman Z-Score is 3.07. Gala Technology Holding's value of 4.44 is 44.6% above this industry median. Based on the distribution chart, Gala Technology Holding ranks #204 out of 547 companies in the Interactive Media industry, which is above the industry midpoint. Overall, Gala Technology Holding has a GF Score™ of 91/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gala Technology Holding's Altman Z-Score compare to NTES and EA?
According to the Interactive Media industry distribution chart, Gala Technology Holding ranks #204 out of 547 companies for Altman Z-Score. This puts Gala Technology Holding in the upper half of its industry. The industry median Altman Z-Score is 3.07. Gala Technology Holding's value of 4.44 is 44.6% above this benchmark. Historically, Gala Technology Holding's own Altman Z-Score has ranged from 3.61 to 4.46 over the past decade. While the company's 10-year median is 4.37 vs. the industry median of 3.07, Gala Technology Holding 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 an Interactive Media company?
The median Altman Z-Score among Interactive Media companies is 3.07, based on 547 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. Gala Technology Holding's current Altman Z-Score of 4.44 is 44.6% 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 Gala Technology Holding and its competitors. For the Interactive Media industry, the median Altman Z-Score is 3.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gala Technology Holding's current Altman Z-Score is 4.44, which is near median its own 10-year median of 4.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gala Technology Holding stock overvalued right now?
Based on GuruFocus' analysis, Gala Technology Holding (HKSE:02458) is currently considered Fairly Valued. The stock's GF Value™ is HK$6.68, compared to a current price of HK$6.66 — trading 0.3% below its estimated fair value. The current Altman Z-Score is 4.44, which is near median its 10-year median of 4.37 and 44.6% above the Interactive Media industry median of 3.07. Gala Technology Holding's overall GF Score™ is 91/100 with 3 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 Gala Technology Holding (HKSE:02458), the current Altman Z-Score is 4.44 as of Aug. 08, 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 Gala Technology Holding (HKSE:02458) Overvalued in 2026?

Based on GuruFocus' analysis, Gala Technology Holding stock appears to be undervalued. The current stock price of HK$6.66 is trading 0.3% below its estimated GF Value™ of HK$6.68. GuruFocus considers Gala Technology Holding to be Fairly Valued.

Key valuation signals for HKSE:02458:

  • Altman Z-Score: 4.44 (near median its 10-year median of 4.37)
  • GF Value™: HK$6.68 vs. price of HK$6.66 (0.3% below fair value)
  • GF Score™: 91/100 with 3 warning signs
  • Industry Position: 44.6% above the Interactive Media median (#204 of 547)

No single metric tells the full story. See the HKSE:02458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gala Technology Holding Business Description

Address 66 Shuniu Street, 15th Floor, Qianhai CTF Finance Tower, Qianhai Shenzhen-Hong Kong Cooperation Zone, Nanshan Subdistrict, Nanshan District, Shenzhen, CHN
Gala Technology Holding Ltd is an investment holding company. Along with its subsidiaries, it is mainly engaged in the mobile sports game development, publishing, and operation in the People's Republic of China. Its portfolio of games mainly covers mainstream sports categories, namely football, basketball, and baseball, including Football Master, NBA Basketball Master, Total Football, Football Champion, Clutch Hit Baseball, and NBA Rivals. These sports games rely on licensing resources from international sports leagues and clubs. The Group derives revenue from self-development games through various arrangements, including games published through its platforms or third-party distribution channels, and games published by other third-party game publishers under game distribution arrangements.
91GF Score

Get the complete analysis for HKSE:02458

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

HK$6.66
Price
HK$6.68
GF Value