Grade Upon Technology (ROCO:6739) Altman Z-Score: 63.89 (As of Jul. 08, 2026) — 822% Above Median


ROCO:6739 Grade Upon Technology Corp ROCO:6739
71 GF Score
Price NT$1,185.00
GF Value NT$382.26
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Altman Z-Score?

Grade Upon Technology ROCO:6739 -9.89% 71 Altman Z-Score is 63.89 as of Jul. 08, 2026, which is 822% above its 10-year median of 6.93. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$382.26 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,015 Semiconductors companies, Grade Upon Technology ranks better than 95.37% 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 69.82 is strong.

Grade Upon Technology has a Altman Z-Score of 63.89, 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 Grade Upon Technology's Altman Z-Score or its related term are showing as below:

ROCO:6739' s Altman Z-Score Range Over the Past 10 Years
Min: 4.94   Med: 6.93   Max: 69.82
Current: 69.82

During the past 8 years, Grade Upon Technology's highest Altman Z-Score was 69.82. The lowest was 4.94. And the median was 6.93.


Grade Upon Technology  (ROCO:6739) 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.


Grade Upon Technology Altman Z-Score Related Terms


Grade Upon Technology Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology Altman Z-Score Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial 4.94 5.38 6.93 19.54 41.34

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 19.54 11.86 16.68 59.50 41.34

ROCO:6739 vs NVDA, AVGO, MU: Altman Z-Score Comparison

For the Semiconductors subindustry, Grade Upon Technology'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.


Grade Upon Technology Altman Z-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Grade Upon Technology's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Grade Upon Technology's Altman Z-Score falls into.


ROCO:6739
71GF Score
Grade Upon Technology Corp ROCO:6739
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grade Upon Technology 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.

Grade Upon Technology'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*0.4356+1.4*0.3093+3.3*0.3518+0.6*101.9191+1.0*0.6223
=63.89

* 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 Dec. 2025:
Total Assets was NT$1,294.5 Mil.
Total Current Assets was NT$833.7 Mil.
Total Current Liabilities was NT$269.9 Mil.
Retained Earnings was NT$400.3 Mil.
Pre-Tax Income was 167.151 + 130.022 + 79.105 + 79.072 = NT$455.4 Mil.
Interest Expense was -0.015 + -0.018 + -0.006 + -0.009 = NT$-0.0 Mil.
Revenue was 255.553 + 222.571 + 179.65 + 147.863 = NT$805.6 Mil.
Market Cap (Today) was NT$27,585.6 Mil.
Total Liabilities was NT$270.7 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
=(833.696 - 269.851)/1294.508
=0.4356

X2=Retained Earnings/Total Assets
=400.347/1294.508
=0.3093

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(455.35 - -0.048)/1294.508
=0.3518

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=27585.615/270.662
=101.9191

X5=Revenue/Total Assets
=805.637/1294.508
=0.6223

The zones of discrimination were as such:

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

Grade Upon Technology has a Altman Z-Score of 63.89 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 63.89 mean?
Grade Upon Technology (ROCO:6739) has a Altman Z-Score of 63.89 as of Jul. 08, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Grade Upon Technology and its competitors. This is 822% above median its historical median of 6.93. Over the past decade, Grade Upon Technology's Altman Z-Score has ranged from 4.94 to 69.82. According to the industry distribution chart, Grade Upon Technology ranks #47 out of 1015 companies in the Semiconductors industry, placing it in the top 4.6%.
Is Grade Upon Technology's Altman Z-Score too high?
Grade Upon Technology's current Altman Z-Score of 63.89 is 822% above median its 10-year median of 6.93. Over the past 10 years, this metric has ranged from a low of 4.94 to a high of 69.82. The Semiconductors industry median Altman Z-Score is 5.46. Grade Upon Technology's value of 63.89 is 1070.1% above this industry median. Based on the distribution chart, Grade Upon Technology ranks #47 out of 1015 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Grade Upon Technology has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Altman Z-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Grade Upon Technology ranks #47 out of 1015 companies for Altman Z-Score. This places Grade Upon Technology in the top 5% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 5.46. Grade Upon Technology's value of 63.89 is 1070.1% above this benchmark. Historically, Grade Upon Technology's own Altman Z-Score has ranged from 4.94 to 69.82 over the past decade. While the company's 10-year median is 6.93 vs. the industry median of 5.46, Grade Upon Technology 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 Semiconductors company?
The median Altman Z-Score among Semiconductors companies is 5.46, based on 1,015 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. Grade Upon Technology's current Altman Z-Score of 63.89 is 1070.1% 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 Grade Upon Technology and its competitors. For the Semiconductors industry, the median Altman Z-Score is 5.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Grade Upon Technology's current Altman Z-Score is 63.89, which is 822% above median its own 10-year median of 6.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$382.26, compared to a current price of NT$1,185.00 — trading 210% above its estimated fair value. The current Altman Z-Score is 63.89, which is 822% above median its 10-year median of 6.93 and 1070.1% above the Semiconductors industry median of 5.46. Grade Upon Technology's overall GF Score™ is 71/100 with 1 warning sign 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 Grade Upon Technology (ROCO:6739), the current Altman Z-Score is 63.89 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,185.00 is trading 210% above its estimated GF Value™ of NT$382.26. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Altman Z-Score: 63.89 (822% above median its 10-year median of 6.93)
  • GF Value™: NT$382.26 vs. price of NT$1,185.00 (210% above fair value)
  • GF Score™: 71/100 with 1 warning sign
  • Industry Position: 1070.1% above the Semiconductors median (#47 of 1015)

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
71GF Score

Get the complete analysis for ROCO:6739

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

NT$1,185.00
Price
NT$382.26
GF Value