Gansu Dunhuang Seed Group Co (SHSE:600354) Altman Z-Score: 2.76 (As of Jul. 24, 2026) — 29% Above Median

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SHSE:600354 Gansu Dunhuang Seed Group Co Ltd SHSE:600354
60 GF Score
Price ¥5.79
GF Value ¥6.11
Valuation Fairly Valued
! 3 Warning Signs
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What is Gansu Dunhuang Seed Group Co Altman Z-Score?

Gansu Dunhuang Seed Group Co SHSE:600354 -4.14% 60 Altman Z-Score is 2.76 as of Jul. 24, 2026, which is 29% above its 10-year median of 2.14. GuruFocus rates SHSE:600354 with a GF Score™ of 60/100 and a GF Value™ of ¥6.11 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,929 Consumer Packaged Goods companies, Gansu Dunhuang Seed Group Co ranks worse than 52.77% 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 2.7 is in the grey area. This implies that the company is under some kind of financial stress. If it is below 1.8, the company may face bankruptcy risk.

Gansu Dunhuang Seed Group Co has a Altman Z-Score of 2.76, indicating it is in Grey Zones. This implies that Gansu Dunhuang Seed Group Co is in some kind of financial stress. If it is below 1.81, the company may face bankrupcy risk.

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 Gansu Dunhuang Seed Group Co's Altman Z-Score or its related term are showing as below:

SHSE:600354' s Altman Z-Score Range Over the Past 10 Years
Min: 0.35   Med: 2.14   Max: 3.65
Current: 2.7

During the past 13 years, Gansu Dunhuang Seed Group Co's highest Altman Z-Score was 3.65. The lowest was 0.35. And the median was 2.14.


Gansu Dunhuang Seed Group Co  (SHSE:600354) 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.


Gansu Dunhuang Seed Group Co Altman Z-Score Related Terms


Gansu Dunhuang Seed Group Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Gansu Dunhuang Seed Group 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.

Gansu Dunhuang Seed Group Co Altman Z-Score Chart

Gansu Dunhuang Seed Group 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 2.29 2.21 2.04 2.13 2.28

Gansu Dunhuang Seed Group 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 3.08 3.65 3.10 2.28 3.04

SHSE:600354 vs ADM, BG, TSN: Altman Z-Score Comparison

For the Farm Products subindustry, Gansu Dunhuang Seed Group 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.


Gansu Dunhuang Seed Group Co Altman Z-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Gansu Dunhuang Seed Group Co's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Gansu Dunhuang Seed Group Co's Altman Z-Score falls into.


SHSE:600354
60GF Score
Gansu Dunhuang Seed Group Co Ltd SHSE:600354
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Gansu Dunhuang Seed Group 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.

Gansu Dunhuang Seed Group 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*0.3275+1.4*-0.4007+3.3*0.1251+0.6*3.1679+1.0*0.6174
=2.76

* 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 ¥1,929 Mil.
Total Current Assets was ¥1,411 Mil.
Total Current Liabilities was ¥779 Mil.
Retained Earnings was ¥-773 Mil.
Pre-Tax Income was 230.684 + 29.827 + -20.258 + -5.667 = ¥235 Mil.
Interest Expense was -1.008 + -1.787 + -1.719 + -2.233 = ¥-7 Mil.
Revenue was 624.831 + 370.554 + 72.28 + 123.355 = ¥1,191 Mil.
Market Cap (Today) was ¥3,056 Mil.
Total Liabilities was ¥965 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
=(1410.669 - 778.779)/1929.18
=0.3275

X2=Retained Earnings/Total Assets
=-772.976/1929.18
=-0.4007

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(234.586 - -6.747)/1929.18
=0.1251

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=3055.975/964.666
=3.1679

X5=Revenue/Total Assets
=1191.02/1929.18
=0.6174

The zones of discrimination were as such:

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

Gansu Dunhuang Seed Group Co has a Altman Z-Score of 2.76 indicating it is in Grey 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 2.76 mean?
Gansu Dunhuang Seed Group Co (SHSE:600354) has a Altman Z-Score of 2.76 as of Jul. 24, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Gansu Dunhuang Seed Group Co and its competitors. This is 29% above median its historical median of 2.14. Over the past decade, Gansu Dunhuang Seed Group Co's Altman Z-Score has ranged from 0.35 to 3.65. According to the industry distribution chart, Gansu Dunhuang Seed Group Co ranks #1018 out of 1929 companies in the Consumer Packaged Goods industry, placing it in the top 52.8%.
Is Gansu Dunhuang Seed Group Co's Altman Z-Score too high?
Gansu Dunhuang Seed Group Co's current Altman Z-Score of 2.76 is 29% above median its 10-year median of 2.14. Over the past 10 years, this metric has ranged from a low of 0.35 to a high of 3.65. The Consumer Packaged Goods industry median Altman Z-Score is 2.85. Gansu Dunhuang Seed Group Co's value of 2.76 is 3.2% below this industry median. Based on the distribution chart, Gansu Dunhuang Seed Group Co ranks #1018 out of 1929 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Gansu Dunhuang Seed Group Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gansu Dunhuang Seed Group Co's Altman Z-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Gansu Dunhuang Seed Group Co ranks #1018 out of 1929 companies for Altman Z-Score. This places Gansu Dunhuang Seed Group Co in the lower half of its industry. The industry median Altman Z-Score is 2.85. Gansu Dunhuang Seed Group Co's value of 2.76 is 3.2% below this benchmark. Historically, Gansu Dunhuang Seed Group Co's own Altman Z-Score has ranged from 0.35 to 3.65 over the past decade. While the company's 10-year median is 2.14 vs. the industry median of 2.85, Gansu Dunhuang Seed Group 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 Consumer Packaged Goods company?
The median Altman Z-Score among Consumer Packaged Goods companies is 2.85, based on 1,929 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. Gansu Dunhuang Seed Group Co's current Altman Z-Score of 2.76 is 3.2% 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 Gansu Dunhuang Seed Group Co and its competitors. For the Consumer Packaged Goods industry, the median Altman Z-Score is 2.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gansu Dunhuang Seed Group Co's current Altman Z-Score is 2.76, which is 29% above median its own 10-year median of 2.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gansu Dunhuang Seed Group Co stock overvalued right now?
Based on GuruFocus' analysis, Gansu Dunhuang Seed Group Co (SHSE:600354) is currently considered Fairly Valued. The stock's GF Value™ is ¥6.11, compared to a current price of ¥5.79 — trading 5.2% below its estimated fair value. The current Altman Z-Score is 2.76, which is 29% above median its 10-year median of 2.14 and 3.2% below the Consumer Packaged Goods industry median of 2.85. Gansu Dunhuang Seed Group Co's overall GF Score™ is 60/100 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 Gansu Dunhuang Seed Group Co (SHSE:600354), the current Altman Z-Score is 2.76 as of Jul. 24, 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 Gansu Dunhuang Seed Group Co (SHSE:600354) Overvalued in 2026?

Based on GuruFocus' analysis, Gansu Dunhuang Seed Group Co stock appears to be undervalued. The current stock price of ¥5.79 is trading 5.2% below its estimated GF Value™ of ¥6.11. GuruFocus considers Gansu Dunhuang Seed Group Co to be Fairly Valued.

Key valuation signals for SHSE:600354:

  • Altman Z-Score: 2.76 (29% above median its 10-year median of 2.14)
  • GF Value™: ¥6.11 vs. price of ¥5.79 (5.2% below fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 3.2% below the Consumer Packaged Goods median (#1018 of 1929)

No single metric tells the full story. See the SHSE:600354 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gansu Dunhuang Seed Group Co Business Description

Address No. 28 Suzhou Road, Suzhou District, Jiuquan, Gansu, CHN, 735000
Gansu Dunhuang Seed Group Co Ltd is a China-based company engaged in the production and sale of all kinds of crop seeds. The company produces and markets grain, cotton, melon and vegetable seeds and cotton products such as lint, cottonseeds, and linters. It is also involved in the processing and sale of cotton oil, tomato sauce, tomato powder, hops products, procurement, warehousing, and sales of cotton, its byproducts. The company generates the majority of its revenue from the seed business.
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Get the complete analysis for SHSE:600354

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

¥5.79
Price
¥6.11
GF Value