Yunnan Yuntianhua Co (SHSE:600096) Altman Z-Score: 3.09 (As of Jul. 30, 2026) — 166% Above Median

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SHSE:600096 Yunnan Yuntianhua Co Ltd SHSE:600096
65 GF Score
Price ¥30.37
GF Value ¥16.72
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Yunnan Yuntianhua Co Altman Z-Score?

Yunnan Yuntianhua Co SHSE:600096 +1.61% 65 Altman Z-Score is 3.09 as of Jul. 30, 2026, which is 166% above its 10-year median of 1.16. GuruFocus rates SHSE:600096 with a GF Score™ of 65/100 and a GF Value™ of ¥16.72 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 248 Agriculture companies, Yunnan Yuntianhua Co ranks better than 58.06% 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 3.02 is strong.

Yunnan Yuntianhua Co has a Altman Z-Score of 3.09, 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 Yunnan Yuntianhua Co's Altman Z-Score or its related term are showing as below:

SHSE:600096' s Altman Z-Score Range Over the Past 10 Years
Min: 0.31   Med: 1.16   Max: 3.28
Current: 3.02

During the past 13 years, Yunnan Yuntianhua Co's highest Altman Z-Score was 3.28. The lowest was 0.31. And the median was 1.16.


Yunnan Yuntianhua Co  (SHSE:600096) 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.


Yunnan Yuntianhua Co Altman Z-Score Related Terms


Yunnan Yuntianhua Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Yunnan Yuntianhua 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.

Yunnan Yuntianhua Co Altman Z-Score Chart

Yunnan Yuntianhua Co 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 1.92 2.82 2.57 2.94 3.28

Yunnan Yuntianhua Co 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 2.98 2.76 3.15 3.28 3.23

SHSE:600096 vs CTVA, CF, MOS: Altman Z-Score Comparison

For the Agricultural Inputs subindustry, Yunnan Yuntianhua 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.


Yunnan Yuntianhua Co Altman Z-Score vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, Yunnan Yuntianhua Co's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Yunnan Yuntianhua Co's Altman Z-Score falls into.


SHSE:600096
65GF Score
Yunnan Yuntianhua Co Ltd SHSE:600096
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Yunnan Yuntianhua Co 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.

Yunnan Yuntianhua 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*-0.0026+1.4*0.2948+3.3*0.1328+0.6*2.2474+1.0*0.8973
=3.09

* 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 ¥52,788 Mil.
Total Current Assets was ¥17,395 Mil.
Total Current Liabilities was ¥17,530 Mil.
Retained Earnings was ¥15,561 Mil.
Pre-Tax Income was 1844.319 + 510.563 + 2397.189 + 1937.221 = ¥6,689 Mil.
Interest Expense was -63.519 + -72.621 + -74.965 + -109.362 = ¥-320 Mil.
Revenue was 11980.783 + 10815.996 + 12607.367 + 11960.321 = ¥47,364 Mil.
Market Cap (Today) was ¥55,364 Mil.
Total Liabilities was ¥24,635 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
=(17395.309 - 17530.033)/52788.215
=-0.0026

X2=Retained Earnings/Total Assets
=15560.717/52788.215
=0.2948

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(6689.292 - -320.467)/52788.215
=0.1328

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=55364.228/24634.777
=2.2474

X5=Revenue/Total Assets
=47364.467/52788.215
=0.8973

The zones of discrimination were as such:

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

Yunnan Yuntianhua Co has a Altman Z-Score of 3.09 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 3.09 mean?
Yunnan Yuntianhua Co (SHSE:600096) has a Altman Z-Score of 3.09 as of Jul. 30, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Yunnan Yuntianhua Co and its competitors. This is 166% above median its historical median of 1.16. Over the past decade, Yunnan Yuntianhua Co's Altman Z-Score has ranged from 0.31 to 3.28. According to the industry distribution chart, Yunnan Yuntianhua Co ranks #104 out of 248 companies in the Agriculture industry, placing it in the top 41.9%.
Is Yunnan Yuntianhua Co's Altman Z-Score too high?
Yunnan Yuntianhua Co's current Altman Z-Score of 3.09 is 166% above median its 10-year median of 1.16. Over the past 10 years, this metric has ranged from a low of 0.31 to a high of 3.28. The Agriculture industry median Altman Z-Score is 2.68. Yunnan Yuntianhua Co's value of 3.09 is 15.5% above this industry median. Based on the distribution chart, Yunnan Yuntianhua Co ranks #104 out of 248 companies in the Agriculture industry, which is above the industry midpoint. Overall, Yunnan Yuntianhua Co has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yunnan Yuntianhua Co's Altman Z-Score compare to CTVA and CF?
According to the Agriculture industry distribution chart, Yunnan Yuntianhua Co ranks #104 out of 248 companies for Altman Z-Score. This puts Yunnan Yuntianhua Co in the upper half of its industry. The industry median Altman Z-Score is 2.68. Yunnan Yuntianhua Co's value of 3.09 is 15.5% above this benchmark. Historically, Yunnan Yuntianhua Co's own Altman Z-Score has ranged from 0.31 to 3.28 over the past decade. While the company's 10-year median is 1.16 vs. the industry median of 2.68, Yunnan Yuntianhua 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 an Agriculture company?
The median Altman Z-Score among Agriculture companies is 2.68, based on 248 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. Yunnan Yuntianhua Co's current Altman Z-Score of 3.09 is 15.5% 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 Yunnan Yuntianhua Co and its competitors. For the Agriculture industry, the median Altman Z-Score is 2.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yunnan Yuntianhua Co's current Altman Z-Score is 3.09, which is 166% above median its own 10-year median of 1.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yunnan Yuntianhua Co stock overvalued right now?
Based on GuruFocus' analysis, Yunnan Yuntianhua Co (SHSE:600096) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥16.72, compared to a current price of ¥30.37 — trading 81.6% above its estimated fair value. The current Altman Z-Score is 3.09, which is 166% above median its 10-year median of 1.16 and 15.5% above the Agriculture industry median of 2.68. Yunnan Yuntianhua Co's overall GF Score™ is 65/100 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 Yunnan Yuntianhua Co (SHSE:600096), the current Altman Z-Score is 3.09 as of Jul. 30, 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 Yunnan Yuntianhua Co (SHSE:600096) Overvalued in 2026?

Based on GuruFocus' analysis, Yunnan Yuntianhua Co stock appears to be overvalued. The current stock price of ¥30.37 is trading 81.6% above its estimated GF Value™ of ¥16.72. GuruFocus considers Yunnan Yuntianhua Co to be Significantly Overvalued.

Key valuation signals for SHSE:600096:

  • Altman Z-Score: 3.09 (166% above median its 10-year median of 1.16)
  • GF Value™: ¥16.72 vs. price of ¥30.37 (81.6% above fair value)
  • GF Score™: 65/100 with 1 warning sign
  • Industry Position: 15.5% above the Agriculture median (#104 of 248)

No single metric tells the full story. See the SHSE:600096 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yunnan Yuntianhua Co Business Description

Address No. 1417, Dianchi Road, Yunnan Province, Kunming, CHN, 650228
Yunnan Yuntianhua Co Ltd is engaged in the manufacturing of phosphate fertilizer, nitrogen fertilizer, and copolymerized formaldehyde. The products of the company include diammonium phosphate, potassium sulphate, urea, ammonium nitrate, calcium phosphate, and urea phosphate.
65GF Score

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

¥30.37
Price
¥16.72
GF Value