Orient Semiconductor Electronics (TPE:2329) Altman Z-Score: 3.84 (As of Jul. 02, 2026) — 76% Above Median


TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
80 GF Score
Price NT$53.10
GF Value NT$50.92
Valuation Fairly Valued
! 1 Warning Sign
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What is Orient Semiconductor Electronics Altman Z-Score?

Orient Semiconductor Electronics TPE:2329 80 Altman Z-Score is 3.84 as of Jul. 02, 2026, which is 76% above its 10-year median of 2.18. GuruFocus rates TPE:2329 with a GF Score™ of 80/100 and a GF Value™ of NT$50.92 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,015 Semiconductors companies, Orient Semiconductor Electronics ranks worse than 59.7% 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 3.85 is strong.

Orient Semiconductor Electronics has a Altman Z-Score of 3.84, 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 Orient Semiconductor Electronics's Altman Z-Score or its related term are showing as below:

TPE:2329' s Altman Z-Score Range Over the Past 10 Years
Min: 0.75   Med: 2.18   Max: 4.38
Current: 3.85

During the past 13 years, Orient Semiconductor Electronics's highest Altman Z-Score was 4.38. The lowest was 0.75. And the median was 2.18.


Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Altman Z-Score Related Terms


Orient Semiconductor Electronics Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Altman Z-Score Chart

Orient Semiconductor Electronics 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 2.76 2.58 4.38 3.01 3.61

Orient Semiconductor Electronics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 3.01 2.78 2.83 3.44 3.61

TPE:2329 vs NVDA, AVGO, MU: Altman Z-Score Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Altman Z-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Altman Z-Score falls into.


TPE:2329
80GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Orient Semiconductor Electronics 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.

Orient Semiconductor Electronics'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*0.1324+1.4*0.1885+3.3*0.081+0.6*3.66+1.0*0.9502
=3.84

* 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 Dec. 2025:
Total Assets was NT$20,714 Mil.
Total Current Assets was NT$10,682 Mil.
Total Current Liabilities was NT$7,939 Mil.
Retained Earnings was NT$3,905 Mil.
Pre-Tax Income was 481.085 + 538.656 + 409.022 + 231.357 = NT$1,660 Mil.
Interest Expense was -6.552 + -4.239 + -3.802 + -4.121 = NT$-19 Mil.
Revenue was 5153.981 + 5187.966 + 5263.888 + 4077.476 = NT$19,683 Mil.
Market Cap (Today) was NT$34,990 Mil.
Total Liabilities was NT$9,560 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
=(10681.781 - 7939.025)/20714.23
=0.1324

X2=Retained Earnings/Total Assets
=3904.661/20714.23
=0.1885

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(1660.12 - -18.714)/20714.23
=0.081

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=34990.156/9560.032
=3.66

X5=Revenue/Total Assets
=19683.311/20714.23
=0.9502

The zones of discrimination were as such:

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

Orient Semiconductor Electronics has a Altman Z-Score of 3.84 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 3.84 mean?
Orient Semiconductor Electronics (TPE:2329) has a Altman Z-Score of 3.84 as of Jul. 02, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Orient Semiconductor Electronics and its competitors. This is 76% above median its historical median of 2.18. Over the past decade, Orient Semiconductor Electronics' Altman Z-Score has ranged from 0.75 to 4.38. According to the industry distribution chart, Orient Semiconductor Electronics ranks #606 out of 1015 companies in the Semiconductors industry, placing it in the top 59.7%.
Is Orient Semiconductor Electronics' Altman Z-Score too high?
Orient Semiconductor Electronics' current Altman Z-Score of 3.84 is 76% above median its 10-year median of 2.18. Over the past 10 years, this metric has ranged from a low of 0.75 to a high of 4.38. The Semiconductors industry median Altman Z-Score is 5.33. Orient Semiconductor Electronics' value of 3.84 is 28% below this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #606 out of 1015 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Altman Z-Score compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #606 out of 1015 companies for Altman Z-Score. This places Orient Semiconductor Electronics in the lower half of its industry. The industry median Altman Z-Score is 5.33. Orient Semiconductor Electronics' value of 3.84 is 28% below this benchmark. Historically, Orient Semiconductor Electronics' own Altman Z-Score has ranged from 0.75 to 4.38 over the past decade. While the company's 10-year median is 2.18 vs. the industry median of 5.33, Orient Semiconductor Electronics 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 Semiconductors company?
The median Altman Z-Score among Semiconductors companies is 5.33, based on 1,015 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. Orient Semiconductor Electronics's current Altman Z-Score of 3.84 is 28% 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median Altman Z-Score is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Altman Z-Score is 3.84, which is 76% above median its own 10-year median of 2.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$50.92, compared to a current price of NT$53.10 — trading 4.3% above its estimated fair value. The current Altman Z-Score is 3.84, which is 76% above median its 10-year median of 2.18 and 28% below the Semiconductors industry median of 5.33. Orient Semiconductor Electronics' overall GF Score™ is 80/100 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 Orient Semiconductor Electronics (TPE:2329), the current Altman Z-Score is 3.84 as of Jul. 02, 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued. The current stock price of NT$53.10 is trading 4.3% above its estimated GF Value™ of NT$50.92. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • Altman Z-Score: 3.84 (76% above median its 10-year median of 2.18)
  • GF Value™: NT$50.92 vs. price of NT$53.10 (4.3% above fair value)
  • GF Score™: 80/100 with 1 warning sign
  • Industry Position: 28% below the Semiconductors median (#606 of 1015)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
80GF Score

Get the complete analysis for TPE:2329

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

NT$53.10
Price
NT$50.92
GF Value