PT Dua Putra Utama Makmur TBK (ISX:DPUM) Altman Z-Score: 0.75 (As of Jul. 08, 2026) — 70% Above Median


ISX:DPUM PT Dua Putra Utama Makmur TBK ISX:DPUM
54 GF Score
Price Rp99.00
GF Value Rp58.95
Valuation Significantly Overvalued
! 4 Warning Signs
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What is PT Dua Putra Utama Makmur TBK Altman Z-Score?

PT Dua Putra Utama Makmur TBK ISX:DPUM -1.98% 54 Altman Z-Score is 0.75 as of Jul. 08, 2026, which is 70% above its 10-year median of 0.44. GuruFocus rates ISX:DPUM with a GF Score™ of 54/100 and a GF Value™ of Rp58.95 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,930 Consumer Packaged Goods companies, PT Dua Putra Utama Makmur TBK ranks worse than 87.51% 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 0.73 is in distress zone. This implies bankruptcy possibility in the next two years.

PT Dua Putra Utama Makmur TBK has a Altman Z-Score of 0.75, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

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 PT Dua Putra Utama Makmur TBK's Altman Z-Score or its related term are showing as below:

ISX:DPUM' s Altman Z-Score Range Over the Past 10 Years
Min: -0.91   Med: 0.44   Max: 10.24
Current: 0.73

During the past 13 years, PT Dua Putra Utama Makmur TBK's highest Altman Z-Score was 10.24. The lowest was -0.91. And the median was 0.44.


PT Dua Putra Utama Makmur TBK  (ISX:DPUM) 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.


PT Dua Putra Utama Makmur TBK Altman Z-Score Related Terms


PT Dua Putra Utama Makmur TBK Altman Z-Score Historical Data

* Premium members only.

The historical data trend for PT Dua Putra Utama Makmur TBK'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.

PT Dua Putra Utama Makmur TBK Altman Z-Score Chart

PT Dua Putra Utama Makmur TBK 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 -0.20 0.16 0.02 0.54 1.37

PT Dua Putra Utama Makmur TBK 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 0.60 0.64 0.67 1.37 0.77

ISX:DPUM vs KHC, GIS: Altman Z-Score Comparison

For the Packaged Foods subindustry, PT Dua Putra Utama Makmur TBK'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.


PT Dua Putra Utama Makmur TBK Altman Z-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Dua Putra Utama Makmur TBK's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where PT Dua Putra Utama Makmur TBK's Altman Z-Score falls into.


ISX:DPUM
54GF Score
PT Dua Putra Utama Makmur TBK ISX:DPUM
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Dua Putra Utama Makmur TBK 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.

PT Dua Putra Utama Makmur TBK'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*0.2659+1.4*-0.6853+3.3*0.0208+0.6*0.5239+1.0*1.0116
=0.75

* 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 Rp1,137,673 Mil.
Total Current Assets was Rp455,544 Mil.
Total Current Liabilities was Rp153,067 Mil.
Retained Earnings was Rp-779,685 Mil.
Pre-Tax Income was 2780.595 + 14825.866 + -51.9 + 7.35 = Rp17,562 Mil.
Interest Expense was -1833.386 + -1316.995 + -1593.63 + -1320.494 = Rp-6,065 Mil.
Revenue was 219669.388 + 387041.778 + 294061.665 + 250114.953 = Rp1,150,888 Mil.
Market Cap (Today) was Rp412,289 Mil.
Total Liabilities was Rp787,036 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
=(455544.076 - 153066.991)/1137672.672
=0.2659

X2=Retained Earnings/Total Assets
=-779685.198/1137672.672
=-0.6853

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(17561.911 - -6064.505)/1137672.672
=0.0208

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=412289.460/787036.085
=0.5239

X5=Revenue/Total Assets
=1150887.784/1137672.672
=1.0116

The zones of discrimination were as such:

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

PT Dua Putra Utama Makmur TBK has a Altman Z-Score of 0.75 indicating it is in Distress 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 0.75 mean?
PT Dua Putra Utama Makmur TBK (ISX:DPUM) has a Altman Z-Score of 0.75 as of Jul. 08, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on PT Dua Putra Utama Makmur TBK and its competitors. This is 70% above median its historical median of 0.44. According to the industry distribution chart, PT Dua Putra Utama Makmur TBK ranks #1689 out of 1930 companies in the Consumer Packaged Goods industry, placing it in the top 87.5%.
Is PT Dua Putra Utama Makmur TBK's Altman Z-Score too high?
PT Dua Putra Utama Makmur TBK's current Altman Z-Score of 0.75 is 70% above median its 10-year median of 0.44. The Consumer Packaged Goods industry median Altman Z-Score is 2.86. PT Dua Putra Utama Makmur TBK's value of 0.75 is 73.8% below this industry median. Based on the distribution chart, PT Dua Putra Utama Makmur TBK ranks #1689 out of 1930 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, PT Dua Putra Utama Makmur TBK has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Dua Putra Utama Makmur TBK's Altman Z-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Dua Putra Utama Makmur TBK ranks #1689 out of 1930 companies for Altman Z-Score. This places PT Dua Putra Utama Makmur TBK in the lower half of its industry. The industry median Altman Z-Score is 2.86. PT Dua Putra Utama Makmur TBK's value of 0.75 is 73.8% below this benchmark. While the company's 10-year median is 0.44 vs. the industry median of 2.86, PT Dua Putra Utama Makmur TBK has consistently been below 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 2.86, based on 1,930 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. PT Dua Putra Utama Makmur TBK's current Altman Z-Score of 0.75 is 73.8% below 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 PT Dua Putra Utama Makmur TBK and its competitors. For the Consumer Packaged Goods industry, the median Altman Z-Score is 2.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Dua Putra Utama Makmur TBK's current Altman Z-Score is 0.75, which is 70% above median its own 10-year median of 0.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Dua Putra Utama Makmur TBK stock overvalued right now?
Based on GuruFocus' analysis, PT Dua Putra Utama Makmur TBK (ISX:DPUM) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp58.95, compared to a current price of Rp99.00 — trading 67.9% above its estimated fair value. The current Altman Z-Score is 0.75, which is 70% above median its 10-year median of 0.44 and 73.8% below the Consumer Packaged Goods industry median of 2.86. PT Dua Putra Utama Makmur TBK's overall GF Score™ is 54/100 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 PT Dua Putra Utama Makmur TBK (ISX:DPUM), the current Altman Z-Score is 0.75 as of Jul. 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 PT Dua Putra Utama Makmur TBK (ISX:DPUM) Overvalued in 2026?

Based on GuruFocus' analysis, PT Dua Putra Utama Makmur TBK stock appears to be overvalued. The current stock price of Rp99.00 is trading 67.9% above its estimated GF Value™ of Rp58.95. GuruFocus considers PT Dua Putra Utama Makmur TBK to be Significantly Overvalued.

Key valuation signals for ISX:DPUM:

  • Altman Z-Score: 0.75 (70% above median its 10-year median of 0.44)
  • GF Value™: Rp58.95 vs. price of Rp99.00 (67.9% above fair value)
  • GF Score™: 54/100 with 4 warning signs
  • Industry Position: 73.8% below the Consumer Packaged Goods median (#1689 of 1930)

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


PT Dua Putra Utama Makmur TBK Business Description

Address Jalan Raya Pati Juwana Km. 7, Desa Purworejo, RT. 01/RW. 05, Kec. Pati, Jawa Tengah, Semarang, IDN, 59119
PT Dua Putra Utama Makmur TBK is an Indonesian-based fish processing company. It serves the domestic as well as international markets. The company processes fishery products, seafood, cold storage, processed fishery products, and processed food from seafood. The majority of the revenue is generated from the export segment.
54GF Score

Get the complete analysis for ISX:DPUM

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

Rp99.00
Price
Rp58.95
GF Value