Aucma Co (SHSE:600336) Altman Z-Score: 1.26 (As of Jul. 07, 2026) — 33% Below Median


SHSE:600336 Aucma Co Ltd SHSE:600336
57 GF Score
Price ¥6.12
GF Value ¥5.02
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Aucma Co Altman Z-Score?

Aucma Co SHSE:600336 -3.77% 57 Altman Z-Score is 1.26 as of Jul. 07, 2026, which is 33% below its 10-year median of 1.88. GuruFocus rates SHSE:600336 with a GF Score™ of 57/100 and a GF Value™ of ¥5.02 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 2,458 Hardware companies, Aucma Co ranks worse than 85.39% 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.

Warning Sign:

Altman Z-score of 1.3 is in distress zone. This implies bankruptcy possibility in the next two years.

Aucma Co has a Altman Z-Score of 1.26, 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 Aucma Co's Altman Z-Score or its related term are showing as below:

SHSE:600336' s Altman Z-Score Range Over the Past 10 Years
Min: 1.3   Med: 1.88   Max: 2.79
Current: 1.3

During the past 13 years, Aucma Co's highest Altman Z-Score was 2.79. The lowest was 1.30. And the median was 1.88.


Aucma Co  (SHSE:600336) 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.


Aucma Co Altman Z-Score Related Terms


Aucma Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Aucma 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.

Aucma Co Altman Z-Score Chart

Aucma 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 2.06 2.10 1.84 1.73 1.58

Aucma 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 1.65 1.58 1.62 1.58 1.33

SHSE:600336 vs AAPL: Altman Z-Score Comparison

For the Consumer Electronics subindustry, Aucma 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.


Aucma Co Altman Z-Score vs Hardware Industry

For the Hardware industry and Technology sector, Aucma Co's Altman Z-Score distribution charts can be found below:

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


SHSE:600336
57GF Score
Aucma Co Ltd SHSE:600336
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Aucma 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.

Aucma 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*-0.0679+1.4*0.0123+3.3*-0.0254+0.6*0.9333+1.0*0.8451
=1.26

* 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 ¥7,655 Mil.
Total Current Assets was ¥4,600 Mil.
Total Current Liabilities was ¥5,120 Mil.
Retained Earnings was ¥94 Mil.
Pre-Tax Income was 43.48 + -215.963 + -53.987 + -2.957 = ¥-229 Mil.
Interest Expense was -5.213 + -12.02 + -7.369 + -10.041 = ¥-35 Mil.
Revenue was 1865.327 + 1138.442 + 1613.685 + 1852.045 = ¥6,469 Mil.
Market Cap (Today) was ¥4,884 Mil.
Total Liabilities was ¥5,233 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
=(4600.023 - 5119.993)/7655.092
=-0.0679

X2=Retained Earnings/Total Assets
=94.433/7655.092
=0.0123

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(-229.427 - -34.643)/7655.092
=-0.0254

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=4883.849/5232.749
=0.9333

X5=Revenue/Total Assets
=6469.499/7655.092
=0.8451

The zones of discrimination were as such:

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

Aucma Co has a Altman Z-Score of 1.26 indicating it is in Distress 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 1.26 mean?
Aucma Co (SHSE:600336) has a Altman Z-Score of 1.26 as of Jul. 07, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Aucma Co and its competitors. This is 33% below median its historical median of 1.88. Over the past decade, Aucma Co's Altman Z-Score has ranged from 1.30 to 2.79. According to the industry distribution chart, Aucma Co ranks #2099 out of 2458 companies in the Hardware industry, placing it in the top 85.4%.
Is Aucma Co's Altman Z-Score too high?
Aucma Co's current Altman Z-Score of 1.26 is 33% below median its 10-year median of 1.88. Over the past 10 years, this metric has ranged from a low of 1.30 to a high of 2.79. The Hardware industry median Altman Z-Score is 3.64. Aucma Co's value of 1.26 is 65.4% below this industry median. Based on the distribution chart, Aucma Co ranks #2099 out of 2458 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Aucma Co has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Aucma Co's Altman Z-Score compare to AAPL?
According to the Hardware industry distribution chart, Aucma Co ranks #2099 out of 2458 companies for Altman Z-Score. This places Aucma Co in the lower half of its industry. The industry median Altman Z-Score is 3.64. Aucma Co's value of 1.26 is 65.4% below this benchmark. Historically, Aucma Co's own Altman Z-Score has ranged from 1.30 to 2.79 over the past decade. While the company's 10-year median is 1.88 vs. the industry median of 3.64, Aucma Co has consistently been below 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 Hardware company?
The median Altman Z-Score among Hardware companies is 3.64, based on 2,458 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. Aucma Co's current Altman Z-Score of 1.26 is 65.4% below 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 Aucma Co and its competitors. For the Hardware industry, the median Altman Z-Score is 3.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aucma Co's current Altman Z-Score is 1.26, which is 33% below median its own 10-year median of 1.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aucma Co stock overvalued right now?
Based on GuruFocus' analysis, Aucma Co (SHSE:600336) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥5.02, compared to a current price of ¥6.12 — trading 21.9% above its estimated fair value. The current Altman Z-Score is 1.26, which is 33% below median its 10-year median of 1.88 and 65.4% below the Hardware industry median of 3.64. Aucma Co's overall GF Score™ is 57/100 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 Aucma Co (SHSE:600336), the current Altman Z-Score is 1.26 as of Jul. 07, 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 Aucma Co (SHSE:600336) Overvalued in 2026?

Based on GuruFocus' analysis, Aucma Co stock appears to be overvalued. The current stock price of ¥6.12 is trading 21.9% above its estimated GF Value™ of ¥5.02. GuruFocus considers Aucma Co to be Modestly Overvalued.

Key valuation signals for SHSE:600336:

  • Altman Z-Score: 1.26 (33% below median its 10-year median of 1.88)
  • GF Value™: ¥5.02 vs. price of ¥6.12 (21.9% above fair value)
  • GF Score™: 57/100 with 3 warning signs
  • Industry Position: 65.4% below the Hardware median (#2099 of 2458)

No single metric tells the full story. See the SHSE:600336 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aucma Co Business Description

Address No. 315 Qiangangwan Road, Qingdao Economic & Tech Development Zone, Shandong Province, Qingdao, CHN, 266510
Aucma Co Ltd. is mainly engaged in the manufacturing, sales and technical services of freezers, freezer and refrigerator combinations, ice-making machines, beverage machines, vending machines and lithium-ion batteries.
57GF Score

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

¥6.12
Price
¥5.02
GF Value