Hokuyaku Takeyama Holdings (SSE:3055) Altman Z-Score: 2.71 (As of Jul. 15, 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SSE:3055 Hokuyaku Takeyama Holdings Inc SSE:3055
56 GF Score
Price 円912.00
GF Value 円956.57
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Hokuyaku Takeyama Holdings Altman Z-Score?

Hokuyaku Takeyama Holdings SSE:3055 +1.67% 56 Altman Z-Score is 2.71 as of Jul. 15, 2026, which is 1% above its 10-year median of 2.68. GuruFocus rates SSE:3055 with a GF Score™ of 56/100 and a GF Value™ of 円956.57 (Fairly Valued). The stock has 4 warning signs investors should review. Among 117 Medical Distribution companies, Hokuyaku Takeyama Holdings ranks better than 56.41% 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 2.71 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.

Hokuyaku Takeyama Holdings has a Altman Z-Score of 2.71, indicating it is in Grey Zones. This implies that Hokuyaku Takeyama Holdings 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 Hokuyaku Takeyama Holdings's Altman Z-Score or its related term are showing as below:

SSE:3055' s Altman Z-Score Range Over the Past 10 Years
Min: 2.56   Med: 2.68   Max: 2.78
Current: 2.71

During the past 13 years, Hokuyaku Takeyama Holdings's highest Altman Z-Score was 2.78. The lowest was 2.56. And the median was 2.68.


Hokuyaku Takeyama Holdings  (SSE:3055) 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.


Hokuyaku Takeyama Holdings Altman Z-Score Related Terms


Hokuyaku Takeyama Holdings Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Hokuyaku Takeyama Holdings'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.

Hokuyaku Takeyama Holdings Altman Z-Score Chart

Hokuyaku Takeyama Holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.58 2.71 2.66 2.78 2.71

Hokuyaku Takeyama Holdings Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 2.66 2.13 2.78 0.00 2.71

SSE:3055 vs MCK, CAH, COR: Altman Z-Score Comparison

For the Medical Distribution subindustry, Hokuyaku Takeyama Holdings'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.


Hokuyaku Takeyama Holdings Altman Z-Score vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, Hokuyaku Takeyama Holdings's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Hokuyaku Takeyama Holdings's Altman Z-Score falls into.


SSE:3055
56GF Score
Hokuyaku Takeyama Holdings Inc SSE:3055
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hokuyaku Takeyama Holdings 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.

Hokuyaku Takeyama Holdings'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*0.1321+1.4*0.2973+3.3*0.0178+0.6*0.206+1.0*1.9505
=2.71

* 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 円155,685 Mil.
Total Current Assets was 円107,509 Mil.
Total Current Liabilities was 円86,938 Mil.
Retained Earnings was 円46,282 Mil.
Pre-Tax Income was 円2,777 Mil.
Interest Expense was 円0 Mil.
Revenue was 円303,667 Mil.
Market Cap (Today) was 円18,747 Mil.
Total Liabilities was 円91,024 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
=(107509 - 86938)/155685
=0.1321

X2=Retained Earnings/Total Assets
=46282/155685
=0.2973

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(2777 - 0)/155685
=0.0178

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=18747.247/91024
=0.206

X5=Revenue/Total Assets
=303667/155685
=1.9505

The zones of discrimination were as such:

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

Hokuyaku Takeyama Holdings has a Altman Z-Score of 2.71 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 2.71 mean?
Hokuyaku Takeyama Holdings (SSE:3055) has a Altman Z-Score of 2.71 as of Jul. 15, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Hokuyaku Takeyama Holdings and its competitors. This is near median its historical median of 2.68. Over the past decade, Hokuyaku Takeyama Holdings' Altman Z-Score has ranged from 2.56 to 2.78. According to the industry distribution chart, Hokuyaku Takeyama Holdings ranks #51 out of 117 companies in the Medical Distribution industry, placing it in the top 43.6%.
Is Hokuyaku Takeyama Holdings' Altman Z-Score too high?
Hokuyaku Takeyama Holdings' current Altman Z-Score of 2.71 is near median its 10-year median of 2.68. Over the past 10 years, this metric has ranged from a low of 2.56 to a high of 2.78. The Medical Distribution industry median Altman Z-Score is 2.59. Hokuyaku Takeyama Holdings' value of 2.71 is 4.6% above this industry median. Based on the distribution chart, Hokuyaku Takeyama Holdings ranks #51 out of 117 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, Hokuyaku Takeyama Holdings has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hokuyaku Takeyama Holdings' Altman Z-Score compare to MCK and CAH?
According to the Medical Distribution industry distribution chart, Hokuyaku Takeyama Holdings ranks #51 out of 117 companies for Altman Z-Score. This puts Hokuyaku Takeyama Holdings in the upper half of its industry. The industry median Altman Z-Score is 2.59. Hokuyaku Takeyama Holdings' value of 2.71 is 4.6% above this benchmark. Historically, Hokuyaku Takeyama Holdings' own Altman Z-Score has ranged from 2.56 to 2.78 over the past decade. While the company's 10-year median is 2.68 vs. the industry median of 2.59, Hokuyaku Takeyama Holdings 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 Medical Distribution company?
The median Altman Z-Score among Medical Distribution companies is 2.59, based on 117 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. Hokuyaku Takeyama Holdings's current Altman Z-Score of 2.71 is 4.6% 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 Hokuyaku Takeyama Holdings and its competitors. For the Medical Distribution industry, the median Altman Z-Score is 2.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hokuyaku Takeyama Holdings's current Altman Z-Score is 2.71, which is near median its own 10-year median of 2.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hokuyaku Takeyama Holdings stock overvalued right now?
Based on GuruFocus' analysis, Hokuyaku Takeyama Holdings (SSE:3055) is currently considered Fairly Valued. The stock's GF Value™ is 円956.57, compared to a current price of 円912.00 — trading 4.7% below its estimated fair value. The current Altman Z-Score is 2.71, which is near median its 10-year median of 2.68 and 4.6% above the Medical Distribution industry median of 2.59. Hokuyaku Takeyama Holdings' overall GF Score™ is 56/100 with 4 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 Hokuyaku Takeyama Holdings (SSE:3055), the current Altman Z-Score is 2.71 as of Jul. 15, 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 Hokuyaku Takeyama Holdings (SSE:3055) Overvalued in 2026?

Based on GuruFocus' analysis, Hokuyaku Takeyama Holdings stock appears to be undervalued. The current stock price of 円912.00 is trading 4.7% below its estimated GF Value™ of 円956.57. GuruFocus considers Hokuyaku Takeyama Holdings to be Fairly Valued.

Key valuation signals for SSE:3055:

  • Altman Z-Score: 2.71 (near median its 10-year median of 2.68)
  • GF Value™: 円956.57 vs. price of 円912.00 (4.7% below fair value)
  • GF Score™: 56/100 with 4 warning signs
  • Industry Position: 4.6% above the Medical Distribution median (#51 of 117)

No single metric tells the full story. See the SSE:3055 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hokuyaku Takeyama Holdings Business Description

Address 1-5-16 west-chome, Chuo-ku, Sapporo Kita, Hokkaido, JPN, 060-0006
Hokuyaku Takeyama Holdings Inc is a medical device wholesaler. The company also distributes ethical drugs and general-purpose medicines. It offers repair services for medical instruments and manages real estate for physics and chemistry instruments.
56GF Score

Get the complete analysis for SSE:3055

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

円912.00
Price
円956.57
GF Value