Essen Speciality FilmsNSE:ESFL +1.01%56 Altman Z-Score is 4.19 as of Jul. 02, 2026, which is 77% below its 10-year median of 18.17. GuruFocus rates NSE:ESFL with a GF Score™ of 56/100 and a GF Value™ of ₹244.46 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 426 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks better than 70.42% 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 4.1 is strong.
Essen Speciality Films has a Altman Z-Score of 4.19, 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 Essen Speciality Films's Altman Z-Score or its related term are showing as below:
NSE:ESFL'
s Altman Z-Score Range Over the Past 10 Years
Min: 3.96 Med: 18.17 Max: 25.06
Current: 4.1
During the past 7 years, Essen Speciality Films's highest Altman Z-Score was 25.06. The lowest was 3.96. And the median was 18.17.
Essen Speciality Films (NSE:ESFL) 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.
Essen Speciality Films Altman Z-Score Related Terms
Essen Speciality Films Altman Z-Score Historical Data
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The historical data trend for Essen Speciality Films'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.
NSE:ESFL vs SN, SGI, MHK: Altman Z-Score Comparison
For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.
Essen Speciality Films Altman Z-Score vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films'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.
* 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.
Essen Speciality Films (NSE:ESFL) has a Altman Z-Score of 4.19 as of Jul. 02, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Essen Speciality Films and its competitors. This is 77% below median its historical median of 18.17. Over the past decade, Essen Speciality Films' Altman Z-Score has ranged from 3.96 to 25.06. According to the industry distribution chart, Essen Speciality Films ranks #126 out of 426 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 29.6%.
Is Essen Speciality Films' Altman Z-Score too high?
Essen Speciality Films' current Altman Z-Score of 4.19 is 77% below median its 10-year median of 18.17. Over the past 10 years, this metric has ranged from a low of 3.96 to a high of 25.06. The Furnishings, Fixtures & Appliances industry median Altman Z-Score is 2.78. Essen Speciality Films' value of 4.19 is 51% above this industry median. Based on the distribution chart, Essen Speciality Films ranks #126 out of 426 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Essen Speciality Films has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Altman Z-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #126 out of 426 companies for Altman Z-Score. This puts Essen Speciality Films in the upper half of its industry. The industry median Altman Z-Score is 2.78. Essen Speciality Films' value of 4.19 is 51% above this benchmark. Historically, Essen Speciality Films' own Altman Z-Score has ranged from 3.96 to 25.06 over the past decade. While the company's 10-year median is 18.17 vs. the industry median of 2.78, Essen Speciality Films 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 Furnishings, Fixtures & Appliances company?
The median Altman Z-Score among Furnishings, Fixtures & Appliances companies is 2.78, based on 426 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. Essen Speciality Films's current Altman Z-Score of 4.19 is 51% 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 Essen Speciality Films and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Altman Z-Score is 2.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current Altman Z-Score is 4.19, which is 77% below median its own 10-year median of 18.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹244.46, compared to a current price of ₹120.00 — trading 50.9% below its estimated fair value. The current Altman Z-Score is 4.19, which is 77% below median its 10-year median of 18.17 and 51% above the Furnishings, Fixtures & Appliances industry median of 2.78. Essen Speciality Films' overall GF Score™ is 56/100 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 Essen Speciality Films (NSE:ESFL), the current Altman Z-Score is 4.19 as of Jul. 02, 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹120.00 is trading 50.9% below its estimated GF Value™ of ₹244.46.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
Altman Z-Score: 4.19 (77% below median its 10-year median of 18.17)
GF Value™: ₹244.46 vs. price of ₹120.00 (50.9% below fair value)
Industry Position: 51% above the Furnishings, Fixtures & Appliances median (#126 of 426)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
56GF Score
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