Power Wind Health Industry (TPE:8462) Altman Z-Score: 1.52 (As of Jul. 10, 2026) — 16% Below Median


TPE:8462 Power Wind Health Industry Inc TPE:8462
85 GF Score
Price NT$159.00
GF Value NT$175.93
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Power Wind Health Industry Altman Z-Score?

Power Wind Health Industry TPE:8462 85 Altman Z-Score is 1.52 as of Jul. 10, 2026, which is 16% below its 10-year median of 1.80. GuruFocus rates TPE:8462 with a GF Score™ of 85/100 and a GF Value™ of NT$175.93 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 834 Travel & Leisure companies, Power Wind Health Industry ranks worse than 60.67% 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 1.46 is in distress zone. This implies bankruptcy possibility in the next two years.

Power Wind Health Industry has a Altman Z-Score of 1.52, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

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 Power Wind Health Industry's Altman Z-Score or its related term are showing as below:

TPE:8462' s Altman Z-Score Range Over the Past 10 Years
Min: 1.1   Med: 1.8   Max: 5.76
Current: 1.46

During the past 13 years, Power Wind Health Industry's highest Altman Z-Score was 5.76. The lowest was 1.10. And the median was 1.80.


Power Wind Health Industry  (TPE:8462) 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.


Power Wind Health Industry Altman Z-Score Related Terms


Power Wind Health Industry Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Power Wind Health Industry'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.

Power Wind Health Industry Altman Z-Score Chart

Power Wind Health Industry 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 1.16 1.10 1.15 1.21 1.47

Power Wind Health Industry 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 1.21 1.33 1.26 1.56 1.47

TPE:8462 vs AS, HAS, LTH: Altman Z-Score Comparison

For the Leisure subindustry, Power Wind Health Industry'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.


Power Wind Health Industry Altman Z-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Power Wind Health Industry's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Power Wind Health Industry's Altman Z-Score falls into.


TPE:8462
85GF Score
Power Wind Health Industry Inc TPE:8462
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Power Wind Health Industry 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.

Power Wind Health Industry'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*-0.1024+1.4*0.0556+3.3*0.0807+0.6*1.3293+1.0*0.506
=1.52

* 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$11,988 Mil.
Total Current Assets was NT$1,977 Mil.
Total Current Liabilities was NT$3,205 Mil.
Retained Earnings was NT$666 Mil.
Pre-Tax Income was 280.368 + 213.345 + 195.92 + 152.961 = NT$843 Mil.
Interest Expense was -32.848 + -31.323 + -30.958 + -30.145 = NT$-125 Mil.
Revenue was 1637.246 + 1599.23 + 1475.407 + 1353.807 = NT$6,066 Mil.
Market Cap (Today) was NT$12,780 Mil.
Total Liabilities was NT$9,614 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
=(1977.478 - 3204.545)/11988.038
=-0.1024

X2=Retained Earnings/Total Assets
=666.002/11988.038
=0.0556

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(842.594 - -125.274)/11988.038
=0.0807

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=12780.438/9614.471
=1.3293

X5=Revenue/Total Assets
=6065.69/11988.038
=0.506

The zones of discrimination were as such:

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

Power Wind Health Industry has a Altman Z-Score of 1.52 indicating it is in Distress 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 1.52 mean?
Power Wind Health Industry (TPE:8462) has a Altman Z-Score of 1.52 as of Jul. 10, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Power Wind Health Industry and its competitors. This is 16% below median its historical median of 1.80. Over the past decade, Power Wind Health Industry's Altman Z-Score has ranged from 1.10 to 5.76. According to the industry distribution chart, Power Wind Health Industry ranks #506 out of 834 companies in the Travel & Leisure industry, placing it in the top 60.7%.
Is Power Wind Health Industry's Altman Z-Score too high?
Power Wind Health Industry's current Altman Z-Score of 1.52 is 16% below median its 10-year median of 1.80. Over the past 10 years, this metric has ranged from a low of 1.10 to a high of 5.76. The Travel & Leisure industry median Altman Z-Score is 2.00. Power Wind Health Industry's value of 1.52 is 23.8% below this industry median. Based on the distribution chart, Power Wind Health Industry ranks #506 out of 834 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Power Wind Health Industry has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Power Wind Health Industry's Altman Z-Score compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Power Wind Health Industry ranks #506 out of 834 companies for Altman Z-Score. This places Power Wind Health Industry in the lower half of its industry. The industry median Altman Z-Score is 2.00. Power Wind Health Industry's value of 1.52 is 23.8% below this benchmark. Historically, Power Wind Health Industry's own Altman Z-Score has ranged from 1.10 to 5.76 over the past decade. While the company's 10-year median is 1.80 vs. the industry median of 2.00, Power Wind Health Industry 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 Travel & Leisure company?
The median Altman Z-Score among Travel & Leisure companies is 2.00, based on 834 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. Power Wind Health Industry's current Altman Z-Score of 1.52 is 23.8% 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 Power Wind Health Industry and its competitors. For the Travel & Leisure industry, the median Altman Z-Score is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Power Wind Health Industry's current Altman Z-Score is 1.52, which is 16% below median its own 10-year median of 1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Power Wind Health Industry stock overvalued right now?
Based on GuruFocus' analysis, Power Wind Health Industry (TPE:8462) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$175.93, compared to a current price of NT$159.00 — trading 9.6% below its estimated fair value. The current Altman Z-Score is 1.52, which is 16% below median its 10-year median of 1.80 and 23.8% below the Travel & Leisure industry median of 2.00. Power Wind Health Industry'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 Power Wind Health Industry (TPE:8462), the current Altman Z-Score is 1.52 as of Jul. 10, 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 Power Wind Health Industry (TPE:8462) Overvalued in 2026?

Based on GuruFocus' analysis, Power Wind Health Industry stock appears to be undervalued. The current stock price of NT$159.00 is trading 9.6% below its estimated GF Value™ of NT$175.93. GuruFocus considers Power Wind Health Industry to be Modestly Undervalued.

Key valuation signals for TPE:8462:

  • Altman Z-Score: 1.52 (16% below median its 10-year median of 1.80)
  • GF Value™: NT$175.93 vs. price of NT$159.00 (9.6% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 23.8% below the Travel & Leisure median (#506 of 834)

No single metric tells the full story. See the TPE:8462 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Power Wind Health Industry Business Description

Address 813 No. 238, Bo-ai 4th Road, Zuoying District, Kaohsiung, TWN, 813
Power Wind Health Industry Inc is engaged in the business of membership-based fitness center chains, recreational sports venues and other sports services. The company is engaged in the business of recreational sports and fitness centers and services it provides are all related to recreational sports and fitness which is considered as a single operating department.
85GF Score

Get the complete analysis for TPE:8462

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

NT$159.00
Price
NT$175.93
GF Value