OSOPF (Osotspa PCL) Altman Z-Score: 6.57 (As of Jun. 28, 2026) — 21% Below Median


OSOPF Osotspa PCL OSOPF
70 GF Score
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What is Osotspa PCL Altman Z-Score?

Osotspa PCL OSOPF 70 Altman Z-Score is 6.57 as of Jun. 28, 2026, which is 21% below its 10-year median of 8.28. GuruFocus rates OSOPF with a GF Score™ of 70/100. The stock has 3 warning signs investors should review. Among 112 Beverages - Non-Alcoholic companies, Osotspa PCL ranks better than 75.89% 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 6.73 is strong.

Osotspa PCL has a Altman Z-Score of 6.57, 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 Osotspa PCL's Altman Z-Score or its related term are showing as below:

OSOPF' s Altman Z-Score Range Over the Past 10 Years
Min: 2.2   Med: 8.28   Max: 14.79
Current: 6.73

During the past 11 years, Osotspa PCL's highest Altman Z-Score was 14.79. The lowest was 2.20. And the median was 8.28.


Osotspa PCL  (OTCPK:OSOPF) 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.


Osotspa PCL Altman Z-Score Related Terms


Osotspa PCL Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Osotspa PCL'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.

Osotspa PCL Altman Z-Score Chart

Osotspa PCL 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 10.31 8.17 6.73 5.60 6.07

Osotspa PCL 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 4.65 5.52 6.03 6.07 5.98

OSOPF vs KO, PEP, MNST: Altman Z-Score Comparison

For the Beverages - Non-Alcoholic subindustry, Osotspa PCL'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.


Osotspa PCL Altman Z-Score vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Osotspa PCL's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Osotspa PCL's Altman Z-Score falls into.


OSOPF
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Osotspa PCL OSOPF
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Osotspa PCL 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.

Osotspa PCL'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*0.2329+1.4*0.156+3.3*0.1867+0.6*7.3491+1.0*1.0507
=6.57

* 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 $743.3 Mil.
Total Current Assets was $365.1 Mil.
Total Current Liabilities was $192.0 Mil.
Retained Earnings was $115.9 Mil.
Pre-Tax Income was 44.023 + 26.965 + 26.854 + 38.252 = $136.1 Mil.
Interest Expense was -0.347 + -0.678 + -0.749 + -0.874 = $-2.6 Mil.
Revenue was 196.669 + 200.117 + 175.306 + 208.919 = $781.0 Mil.
Market Cap (Today) was $1,588.9 Mil.
Total Liabilities was $216.2 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
=(365.111 - 192.001)/743.312
=0.2329

X2=Retained Earnings/Total Assets
=115.922/743.312
=0.156

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(136.094 - -2.648)/743.312
=0.1867

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=1588.858/216.199
=7.3491

X5=Revenue/Total Assets
=781.011/743.312
=1.0507

The zones of discrimination were as such:

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

Osotspa PCL has a Altman Z-Score of 6.57 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 6.57 mean?
Osotspa PCL (OSOPF) has a Altman Z-Score of 6.57 as of Jun. 28, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Osotspa PCL and its competitors. This is 21% below median its historical median of 8.28. Over the past decade, Osotspa PCL's Altman Z-Score has ranged from 2.20 to 14.79. According to the industry distribution chart, Osotspa PCL ranks #27 out of 112 companies in the Beverages - Non-Alcoholic industry, placing it in the top 24.1%.
Is Osotspa PCL's Altman Z-Score too high?
Osotspa PCL's current Altman Z-Score of 6.57 is 21% below median its 10-year median of 8.28. Over the past 10 years, this metric has ranged from a low of 2.20 to a high of 14.79. The Beverages - Non-Alcoholic industry median Altman Z-Score is 3.37. Osotspa PCL's value of 6.57 is 95.2% above this industry median. Based on the distribution chart, Osotspa PCL ranks #27 out of 112 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Osotspa PCL has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does Osotspa PCL's Altman Z-Score compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Osotspa PCL ranks #27 out of 112 companies for Altman Z-Score. This places Osotspa PCL in the top 24% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 3.37. Osotspa PCL's value of 6.57 is 95.2% above this benchmark. Historically, Osotspa PCL's own Altman Z-Score has ranged from 2.20 to 14.79 over the past decade. While the company's 10-year median is 8.28 vs. the industry median of 3.37, Osotspa PCL 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 Beverages - Non-Alcoholic company?
The median Altman Z-Score among Beverages - Non-Alcoholic companies is 3.37, based on 112 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. Osotspa PCL's current Altman Z-Score of 6.57 is 95.2% 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 Osotspa PCL and its competitors. For the Beverages - Non-Alcoholic industry, the median Altman Z-Score is 3.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Osotspa PCL's current Altman Z-Score is 6.57, which is 21% below median its own 10-year median of 8.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Osotspa PCL stock overvalued right now?
Osotspa PCL (OSOPF) has a current Altman Z-Score of 6.57. The current Altman Z-Score is 6.57, which is 21% below median its 10-year median of 8.28 and 95.2% above the Beverages - Non-Alcoholic industry median of 3.37. Osotspa PCL's overall GF Score™ is 70/100 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 Osotspa PCL (OSOPF), the current Altman Z-Score is 6.57 as of Jun. 28, 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.

Osotspa PCL Business Description

Other Exchanges OSP-F:ThailandOSP:Thailand
Address 348 Ramkhamhaeng Road, Huamark, Bangkapi, Bangkok, THA, 10240
Osotspa PCL is engaged in the manufacturing and distribution of consumer products, comprising energy drinks and personal care products. In addition, the Group also engaged in providing manufacturing services, distribution of consumer goods including energy drinks and personal care products and providing marketing services. The company operates in three reportable segments Beverage, Personal care and Others. The majority of its revenue comes from the Beverage segment. Some of its Energy Drink brands include M-150, Calpis Lacto, White Shark, Som In Sum, Peptine and others. Geographically, it generates majority of its revenue from Thailand.
70GF Score

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