Creative Sensor (TPE:8249) Altman Z-Score: 2.44 (As of Jul. 05, 2026) — Near Median


TPE:8249 Creative Sensor Inc TPE:8249
85 GF Score
Price NT$49.10
GF Value NT$41.41
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Creative Sensor Altman Z-Score?

Creative Sensor TPE:8249 +0.72% 85 Altman Z-Score is 2.44 as of Jul. 05, 2026, which is 8% below its 10-year median of 2.65. GuruFocus rates TPE:8249 with a GF Score™ of 85/100 and a GF Value™ of NT$41.41 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 3,008 Industrial Products companies, Creative Sensor ranks worse than 67.49% 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 2.44 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.

Creative Sensor has a Altman Z-Score of 2.44, indicating it is in Grey Zones. This implies that Creative Sensor 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 Creative Sensor's Altman Z-Score or its related term are showing as below:

TPE:8249' s Altman Z-Score Range Over the Past 10 Years
Min: 1.65   Med: 2.65   Max: 3.69
Current: 2.44

During the past 13 years, Creative Sensor's highest Altman Z-Score was 3.69. The lowest was 1.65. And the median was 2.65.


Creative Sensor  (TPE:8249) 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.


Creative Sensor Altman Z-Score Related Terms


Creative Sensor Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Creative Sensor'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.

Creative Sensor Altman Z-Score Chart

Creative Sensor 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 1.65 2.19 2.31 2.84 2.46

Creative Sensor 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 2.84 2.57 2.93 2.90 2.46

TPE:8249 vs VRT, BE: Altman Z-Score Comparison

For the Electrical Equipment & Parts subindustry, Creative Sensor'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.


Creative Sensor Altman Z-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Creative Sensor's Altman Z-Score distribution charts can be found below:

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


TPE:8249
85GF Score
Creative Sensor Inc TPE:8249
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Creative Sensor 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.

Creative Sensor'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*0.1638+1.4*0.162+3.3*0.0605+0.6*2.4227+1.0*0.3594
=2.44

* 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$10,352 Mil.
Total Current Assets was NT$4,271 Mil.
Total Current Liabilities was NT$2,575 Mil.
Retained Earnings was NT$1,677 Mil.
Pre-Tax Income was 91.2 + 198.623 + 149.311 + 161.394 = NT$601 Mil.
Interest Expense was -6.743 + -6.337 + -6.379 + -6.624 = NT$-26 Mil.
Revenue was 960.368 + 803.9 + 880.798 + 1075.577 = NT$3,721 Mil.
Market Cap (Today) was NT$6,628 Mil.
Total Liabilities was NT$2,736 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
=(4270.868 - 2574.66)/10352.436
=0.1638

X2=Retained Earnings/Total Assets
=1677.092/10352.436
=0.162

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(600.528 - -26.083)/10352.436
=0.0605

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=6627.847/2735.714
=2.4227

X5=Revenue/Total Assets
=3720.643/10352.436
=0.3594

The zones of discrimination were as such:

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

Creative Sensor has a Altman Z-Score of 2.44 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 2.44 mean?
Creative Sensor (TPE:8249) has a Altman Z-Score of 2.44 as of Jul. 05, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Creative Sensor and its competitors. This is near median its historical median of 2.65. Over the past decade, Creative Sensor's Altman Z-Score has ranged from 1.65 to 3.69. According to the industry distribution chart, Creative Sensor ranks #2030 out of 3008 companies in the Industrial Products industry, placing it in the top 67.5%.
Is Creative Sensor's Altman Z-Score too high?
Creative Sensor's current Altman Z-Score of 2.44 is near median its 10-year median of 2.65. Over the past 10 years, this metric has ranged from a low of 1.65 to a high of 3.69. The Industrial Products industry median Altman Z-Score is 3.40. Creative Sensor's value of 2.44 is 28.2% below this industry median. Based on the distribution chart, Creative Sensor ranks #2030 out of 3008 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Creative Sensor has a GF Score™ of 85/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Creative Sensor's Altman Z-Score compare to VRT and BE?
According to the Industrial Products industry distribution chart, Creative Sensor ranks #2030 out of 3008 companies for Altman Z-Score. This places Creative Sensor in the lower half of its industry. The industry median Altman Z-Score is 3.40. Creative Sensor's value of 2.44 is 28.2% below this benchmark. Historically, Creative Sensor's own Altman Z-Score has ranged from 1.65 to 3.69 over the past decade. While the company's 10-year median is 2.65 vs. the industry median of 3.40, Creative Sensor 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 an Industrial Products company?
The median Altman Z-Score among Industrial Products companies is 3.40, based on 3,008 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. Creative Sensor's current Altman Z-Score of 2.44 is 28.2% 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 Creative Sensor and its competitors. For the Industrial Products industry, the median Altman Z-Score is 3.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Creative Sensor's current Altman Z-Score is 2.44, which is near median its own 10-year median of 2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Creative Sensor stock overvalued right now?
Based on GuruFocus' analysis, Creative Sensor (TPE:8249) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$41.41, compared to a current price of NT$49.10 — trading 18.6% above its estimated fair value. The current Altman Z-Score is 2.44, which is near median its 10-year median of 2.65 and 28.2% below the Industrial Products industry median of 3.40. Creative Sensor's overall GF Score™ is 85/100 with 2 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 Creative Sensor (TPE:8249), the current Altman Z-Score is 2.44 as of Jul. 05, 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 Creative Sensor (TPE:8249) Overvalued in 2026?

Based on GuruFocus' analysis, Creative Sensor stock appears to be overvalued. The current stock price of NT$49.10 is trading 18.6% above its estimated GF Value™ of NT$41.41. GuruFocus considers Creative Sensor to be Modestly Overvalued.

Key valuation signals for TPE:8249:

  • Altman Z-Score: 2.44 (near median its 10-year median of 2.65)
  • GF Value™: NT$41.41 vs. price of NT$49.10 (18.6% above fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 28.2% below the Industrial Products median (#2030 of 3008)

No single metric tells the full story. See the TPE:8249 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Creative Sensor Business Description

Address Nanjing East Road, 9th Floor, No.501, Section 6, Neihu District, Taipei, TWN, 114
Creative Sensor Inc is engaged in manufacturing and trading of image sensor and its electronic components. The company is a supplier of contact image sensor modules (CISM) for image scanning applications. It develops and produces different kinds of high performance uncooled infra- red thermal imaging modules/cores, which are being applied in different areas including security surveillance, drone, transportation, temperature measurement, national security etc. Its products include Stealth Laser Dicing, LWIR Products, and Mars series LWIR Camera Module. It operates in one reportable operating segment. Its geographical locations include China, Thailand, Indonesia, Philippines, and Others.
85GF Score

Get the complete analysis for TPE:8249

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

NT$49.10
Price
NT$41.41
GF Value