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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 -0.07 is in distress zone. This implies bankruptcy possibility in the next two years.
Chu Yu Hsiang Co has a Altman Z-Score of -0.07, 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 Chu Yu Hsiang Co's Altman Z-Score or its related term are showing as below:
ROCO:2760'
s Altman Z-Score Range Over the Past 10 Years
Min: -0.07 Med: 3.44 Max: 6.56
Current: -0.07
During the past 7 years, Chu Yu Hsiang Co's highest Altman Z-Score was 6.56. The lowest was -0.07. And the median was 3.44.
Chu Yu Hsiang Co (ROCO:2760) 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.
Chu Yu Hsiang Co Altman Z-Score Related Terms
Chu Yu Hsiang Co Altman Z-Score Historical Data
* Premium members only.
The historical data trend for Chu Yu Hsiang 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.
ROCO:2760 vs MCD, SBUX, YUM: Altman Z-Score Comparison
For the Restaurants subindustry, Chu Yu Hsiang 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.
Chu Yu Hsiang Co Altman Z-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Chu Yu Hsiang Co's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Chu Yu Hsiang 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.
Chu Yu Hsiang 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
*
-0.0865
+
1.4
*
-0.0711
+
3.3
*
-0.0566
+
0.6
*
0.1653
+
1.0
*
0.2257
=
-0.07
* 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.
Chu Yu Hsiang Co (ROCO:2760) has a Altman Z-Score of -0.07 as of Jul. 19, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Chu Yu Hsiang Co and its competitors. According to the industry distribution chart, Chu Yu Hsiang Co ranks #314 out of 358 companies in the Restaurants industry, placing it in the top 87.7%.
Is Chu Yu Hsiang Co's Altman Z-Score too high?
Chu Yu Hsiang Co's current Altman Z-Score is -0.07. Based on the distribution chart, Chu Yu Hsiang Co ranks #314 out of 358 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Chu Yu Hsiang Co has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Chu Yu Hsiang Co's Altman Z-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chu Yu Hsiang Co ranks #314 out of 358 companies for Altman Z-Score. This places Chu Yu Hsiang Co in the lower half of its industry. The industry median Altman Z-Score is 2.23. 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 Restaurants company?
The median Altman Z-Score among Restaurants companies is 2.23, based on 358 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. 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 Chu Yu Hsiang Co and its competitors. For the Restaurants industry, the median Altman Z-Score is 2.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chu Yu Hsiang Co's current Altman Z-Score is -0.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chu Yu Hsiang Co stock overvalued right now?
Based on GuruFocus' analysis, Chu Yu Hsiang Co (ROCO:2760) is currently considered Possible Value Trap. The stock's GF Value™ is NT$65.69, compared to a current price of NT$12.40 — trading 81.1% below its estimated fair value. The current Altman Z-Score is -0.07. Chu Yu Hsiang Co's overall GF Score™ is 40/100 with 8 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 Chu Yu Hsiang Co (ROCO:2760), the current Altman Z-Score is -0.07 as of Jul. 19, 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 Chu Yu Hsiang Co (ROCO:2760) Overvalued in 2026?
Based on GuruFocus' analysis, Chu Yu Hsiang Co stock appears to be undervalued.
The current stock price of NT$12.40 is trading 81.1% below its estimated GF Value™ of NT$65.69.
GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.
Key valuation signals for ROCO:2760:
Altman Z-Score: -0.07
GF Value™: NT$65.69 vs. price of NT$12.40 (81.1% below fair value)
No single metric tells the full story. See the ROCO:2760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chu Yu Hsiang Co Ltd operates a chain of cafe under the Ding Tea brand and sales of related products. The company's product portfolio includes flavored milk, flavored tea, fresh tea, classical flavored tea, yogurt, coffee and chocolate creamy mixture, and creamy milk.
40GF Score
Get the complete analysis for ROCO:2760
Altman Z-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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