Eternal Hospitality Group CoTORIF 75 Altman Z-Score is 5.14 as of Jul. 01, 2026, which is 28% above its 10-year median of 4.01. GuruFocus rates TORIF with a GF Score™ of 75/100 and a GF Value™ of $27.79. Among 359 Restaurants companies, Eternal Hospitality Group Co ranks better than 86.35% 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 4.88 is strong.
Eternal Hospitality Group Co has a Altman Z-Score of 5.14, 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 Eternal Hospitality Group Co's Altman Z-Score or its related term are showing as below:
TORIF'
s Altman Z-Score Range Over the Past 10 Years
Min: 1.75 Med: 4.01 Max: 6.14
Current: 4.88
During the past 13 years, Eternal Hospitality Group Co's highest Altman Z-Score was 6.14. The lowest was 1.75. And the median was 4.01.
Eternal Hospitality Group Co (OTCPK:TORIF) 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.
* 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.
TORIF vs MCD, SBUX, YUM: Altman Z-Score Comparison
For the Restaurants subindustry, Eternal Hospitality 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.
Eternal Hospitality Group Co Altman Z-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group Co's Altman Z-Score falls into.
Eternal Hospitality 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.
* 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.
Eternal Hospitality Group Co (TORIF) has a Altman Z-Score of 5.14 as of Jul. 01, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Eternal Hospitality Group Co and its competitors. This is 28% above median its historical median of 4.01. Over the past decade, Eternal Hospitality Group Co's Altman Z-Score has ranged from 1.75 to 6.14. According to the industry distribution chart, Eternal Hospitality Group Co ranks #49 out of 359 companies in the Restaurants industry, placing it in the top 13.6%.
Is Eternal Hospitality Group Co's Altman Z-Score too high?
Eternal Hospitality Group Co's current Altman Z-Score of 5.14 is 28% above median its 10-year median of 4.01. Over the past 10 years, this metric has ranged from a low of 1.75 to a high of 6.14. The Restaurants industry median Altman Z-Score is 2.25. Eternal Hospitality Group Co's value of 5.14 is 128.4% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #49 out of 359 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Eternal Hospitality Group Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Altman Z-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #49 out of 359 companies for Altman Z-Score. This places Eternal Hospitality Group Co in the top 14% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 2.25. Eternal Hospitality Group Co's value of 5.14 is 128.4% above this benchmark. Historically, Eternal Hospitality Group Co's own Altman Z-Score has ranged from 1.75 to 6.14 over the past decade. While the company's 10-year median is 4.01 vs. the industry median of 2.25, Eternal Hospitality Group 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 a Restaurants company?
The median Altman Z-Score among Restaurants companies is 2.25, based on 359 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. Eternal Hospitality Group Co's current Altman Z-Score of 5.14 is 128.4% 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 Eternal Hospitality Group Co and its competitors. For the Restaurants industry, the median Altman Z-Score is 2.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Hospitality Group Co's current Altman Z-Score is 5.14, which is 28% above median its own 10-year median of 4.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Altman Z-Score of 5.14. The stock's GF Value™ is $27.79, compared to a current price of $17.85 — trading 35.8% below its estimated fair value. The current Altman Z-Score is 5.14, which is 28% above median its 10-year median of 4.01 and 128.4% above the Restaurants industry median of 2.25. Eternal Hospitality Group Co's overall GF Score™ is 75/100. 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 Eternal Hospitality Group Co (TORIF), the current Altman Z-Score is 5.14 as of Jul. 01, 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $17.85 is trading 35.8% below its estimated GF Value™ of $27.79.
Key valuation signals for TORIF:
Altman Z-Score: 5.14 (28% above median its 10-year median of 4.01)
GF Value™: $27.79 vs. price of $17.85 (35.8% below fair value)
Industry Position: 128.4% above the Restaurants median (#49 of 359)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
75GF Score
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