Kotobuki Spirits CoKBKIF 95 Altman Z-Score is 23.67 as of Jul. 11, 2026, which is 19% above its 10-year median of 19.97. GuruFocus rates KBKIF with a GF Score™ of 95/100 and a GF Value™ of $10.05. The stock has 6 warning signs investors should review. Among 1,929 Consumer Packaged Goods companies, Kotobuki Spirits Co ranks better than 97.2% 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 23.46 is strong.
Kotobuki Spirits Co has a Altman Z-Score of 23.67, 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 Kotobuki Spirits Co's Altman Z-Score or its related term are showing as below:
KBKIF'
s Altman Z-Score Range Over the Past 10 Years
Min: 10.9 Med: 19.97 Max: 25.77
Current: 23.46
During the past 13 years, Kotobuki Spirits Co's highest Altman Z-Score was 25.77. The lowest was 10.90. And the median was 19.97.
Kotobuki Spirits Co (OTCPK:KBKIF) 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.
Altman Z-Score does not apply to financial companies.
Kotobuki Spirits Co Altman Z-Score Related Terms
Kotobuki Spirits Co Altman Z-Score Historical Data
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The historical data trend for Kotobuki Spirits 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.
For the Confectioners subindustry, Kotobuki Spirits 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.
Kotobuki Spirits Co Altman Z-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Kotobuki Spirits Co's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Kotobuki Spirits Co's Altman Z-Score falls into.
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.
Kotobuki Spirits 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
*
0.5765
+
1.4
*
0.7963
+
3.3
*
0.3242
+
0.6
*
32.3689
+
1.0
*
1.3672
=
23.67
* 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.
Kotobuki Spirits Co (KBKIF) has a Altman Z-Score of 23.67 as of Jul. 11, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Kotobuki Spirits Co and its competitors. This is 19% above median its historical median of 19.97. Over the past decade, Kotobuki Spirits Co's Altman Z-Score has ranged from 10.90 to 25.77. According to the industry distribution chart, Kotobuki Spirits Co ranks #54 out of 1929 companies in the Consumer Packaged Goods industry, placing it in the top 2.8%.
Is Kotobuki Spirits Co's Altman Z-Score too high?
Kotobuki Spirits Co's current Altman Z-Score of 23.67 is 19% above median its 10-year median of 19.97. Over the past 10 years, this metric has ranged from a low of 10.90 to a high of 25.77. The Consumer Packaged Goods industry median Altman Z-Score is 2.85. Kotobuki Spirits Co's value of 23.67 is 730.5% above this industry median. Based on the distribution chart, Kotobuki Spirits Co ranks #54 out of 1929 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Kotobuki Spirits Co has a GF Score™ of 95/100, reflecting its overall financial health beyond just this single metric.
How does Kotobuki Spirits Co's Altman Z-Score compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, Kotobuki Spirits Co ranks #54 out of 1929 companies for Altman Z-Score. This places Kotobuki Spirits Co in the top 3% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 2.85. Kotobuki Spirits Co's value of 23.67 is 730.5% above this benchmark. Historically, Kotobuki Spirits Co's own Altman Z-Score has ranged from 10.90 to 25.77 over the past decade. While the company's 10-year median is 19.97 vs. the industry median of 2.85, Kotobuki Spirits 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 2.85, based on 1,929 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. Kotobuki Spirits Co's current Altman Z-Score of 23.67 is 730.5% 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 Kotobuki Spirits Co and its competitors. For the Consumer Packaged Goods industry, the median Altman Z-Score is 2.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kotobuki Spirits Co's current Altman Z-Score is 23.67, which is 19% above median its own 10-year median of 19.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kotobuki Spirits Co stock overvalued right now?
Kotobuki Spirits Co (KBKIF) has a current Altman Z-Score of 23.67. The stock's GF Value™ is $10.05, compared to a current price of $10.50 — trading 4.5% above its estimated fair value. The current Altman Z-Score is 23.67, which is 19% above median its 10-year median of 19.97 and 730.5% above the Consumer Packaged Goods industry median of 2.85. Kotobuki Spirits Co's overall GF Score™ is 95/100 with 6 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 Kotobuki Spirits Co (KBKIF), the current Altman Z-Score is 23.67 as of Jul. 11, 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 Kotobuki Spirits Co (KBKIF) Overvalued in 2026?
Based on GuruFocus' analysis, Kotobuki Spirits Co stock appears to be overvalued.
The current stock price of $10.50 is trading 4.5% above its estimated GF Value™ of $10.05.
Key valuation signals for KBKIF:
Altman Z-Score: 23.67 (19% above median its 10-year median of 19.97)
GF Value™: $10.05 vs. price of $10.50 (4.5% above fair value)
Industry Position: 730.5% above the Consumer Packaged Goods median (#54 of 1929)
No single metric tells the full story. See the KBKIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kotobuki Spirits Co Ltd.is a Japan-based company which is engaged in the manufacture and sale of confectionery products under various shop brands. The company markets its products under Inaba's white rabbit, KAnoZA, Beauty & health care, JERSEY HILLS, Buddies of Izumo, Sanin Yoshirozu Honpo, Sousse castle of sweets, Raw material sales and others.
95GF Score
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