Aun Consulting (TSE:2459) Altman Z-Score: 2.01 (As of Jul. 14, 2026) — 50% Below Median

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TSE:2459 Aun Consulting Inc TSE:2459
37 GF Score
Price 円158.00
GF Value 円118.56
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Aun Consulting Altman Z-Score?

Aun Consulting TSE:2459 37 Altman Z-Score is 2.01 as of Jul. 14, 2026, which is 50% below its 10-year median of 4.05. GuruFocus rates TSE:2459 with a GF Score™ of 37/100 and a GF Value™ of 円118.56 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 549 Interactive Media companies, Aun Consulting ranks worse than 67.58% 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 -11.68 is in distress zone. This implies bankruptcy possibility in the next two years.

Aun Consulting has a Altman Z-Score of 2.01, indicating it is in Grey Zones. This implies that Aun Consulting 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 Aun Consulting's Altman Z-Score or its related term are showing as below:

TSE:2459' s Altman Z-Score Range Over the Past 10 Years
Min: -11.68   Med: 4.05   Max: 7.26
Current: -11.68

During the past 13 years, Aun Consulting's highest Altman Z-Score was 7.26. The lowest was -11.68. And the median was 4.05.


Aun Consulting  (TSE:2459) 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.


Aun Consulting Altman Z-Score Related Terms


Aun Consulting Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Aun Consulting'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.

Aun Consulting Altman Z-Score Chart

Aun Consulting Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.87 2.49 2.18 2.30 0.00

Aun Consulting Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 2.30 2.47 2.84 -17.17 0.00

TSE:2459 vs GOOGL, META, SPOT: Altman Z-Score Comparison

For the Internet Content & Information subindustry, Aun Consulting'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.


Aun Consulting Altman Z-Score vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Aun Consulting's Altman Z-Score distribution charts can be found below:

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


TSE:2459
37GF Score
Aun Consulting Inc TSE:2459
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Aun Consulting 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.

Aun Consulting'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*0.64+1.4*-0.6282+3.3*-0.0459+0.6*3.2789+1.0*0.3039
=2.01

* 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 Feb. 2026:
Total Assets was 円668.8 Mil.
Total Current Assets was 円591.1 Mil.
Total Current Liabilities was 円163.0 Mil.
Retained Earnings was 円-420.2 Mil.
Pre-Tax Income was -18.063 + 8.46 + 0 + -23.739 = 円-33.3 Mil.
Interest Expense was -0.843 + -0.885 + 0 + -0.918 = 円-2.6 Mil.
Revenue was 97.956 + 55.676 + 0 + 49.66 = 円203.3 Mil.
Market Cap (Today) was 円1,185.4 Mil.
Total Liabilities was 円361.5 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
=(591.053 - 162.98)/668.847
=0.64

X2=Retained Earnings/Total Assets
=-420.196/668.847
=-0.6282

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(-33.342 - -2.646)/668.847
=-0.0459

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=1185.442/361.541
=3.2789

X5=Revenue/Total Assets
=203.292/668.847
=0.3039

The zones of discrimination were as such:

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

Aun Consulting has a Altman Z-Score of 2.01 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 2.01 mean?
Aun Consulting (TSE:2459) has a Altman Z-Score of 2.01 as of Jul. 14, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Aun Consulting and its competitors. This is 50% below median its historical median of 4.05. According to the industry distribution chart, Aun Consulting ranks #371 out of 549 companies in the Interactive Media industry, placing it in the top 67.6%.
Is Aun Consulting's Altman Z-Score too high?
Aun Consulting's current Altman Z-Score of 2.01 is 50% below median its 10-year median of 4.05. The Interactive Media industry median Altman Z-Score is 3.07. Aun Consulting's value of 2.01 is 34.5% below this industry median. Based on the distribution chart, Aun Consulting ranks #371 out of 549 companies in the Interactive Media industry, which is below the industry midpoint. Overall, Aun Consulting has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Aun Consulting's Altman Z-Score compare to GOOGL and META?
According to the Interactive Media industry distribution chart, Aun Consulting ranks #371 out of 549 companies for Altman Z-Score. This places Aun Consulting in the lower half of its industry. The industry median Altman Z-Score is 3.07. Aun Consulting's value of 2.01 is 34.5% below this benchmark. While the company's 10-year median is 4.05 vs. the industry median of 3.07, Aun Consulting 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 Interactive Media company?
The median Altman Z-Score among Interactive Media companies is 3.07, based on 549 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. Aun Consulting's current Altman Z-Score of 2.01 is 34.5% 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 Aun Consulting and its competitors. For the Interactive Media industry, the median Altman Z-Score is 3.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aun Consulting's current Altman Z-Score is 2.01, which is 50% below median its own 10-year median of 4.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aun Consulting stock overvalued right now?
Based on GuruFocus' analysis, Aun Consulting (TSE:2459) is currently considered Significantly Overvalued. The stock's GF Value™ is 円118.56, compared to a current price of 円158.00 — trading 33.3% above its estimated fair value. The current Altman Z-Score is 2.01, which is 50% below median its 10-year median of 4.05 and 34.5% below the Interactive Media industry median of 3.07. Aun Consulting's overall GF Score™ is 37/100 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 Aun Consulting (TSE:2459), the current Altman Z-Score is 2.01 as of Jul. 14, 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 Aun Consulting (TSE:2459) Overvalued in 2026?

Based on GuruFocus' analysis, Aun Consulting stock appears to be overvalued. The current stock price of 円158.00 is trading 33.3% above its estimated GF Value™ of 円118.56. GuruFocus considers Aun Consulting to be Significantly Overvalued.

Key valuation signals for TSE:2459:

  • Altman Z-Score: 2.01 (50% below median its 10-year median of 4.05)
  • GF Value™: 円118.56 vs. price of 円158.00 (33.3% above fair value)
  • GF Score™: 37/100 with 4 warning signs
  • Industry Position: 34.5% below the Interactive Media median (#371 of 549)

No single metric tells the full story. See the TSE:2459 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aun Consulting Business Description

Address 6th Floor, Kishimoto Building, 2-2-1 Marunouchi, Chiyoda-ku, Tokyo, JPN, 100-0005
Aun Consulting Inc is a Japan-based company providing Information Technology (IT) consulting services. It offers services for personal computer and mobile search engine marketing (SEM) applications. The Company provides search engine optimization consulting services for Google, Yahoo!, and Bing. Pay per click management and consulting services include sponsored search programs such as Yahoo!'s Sponsored Search and Google's AdWords. Its content building consulting services offers to maximize site traffic utilizing news stories, blogs, white papers, and information graphics and also design and produces websites, apps, banners. The Company provides translation services covering over 64 languages.
37GF Score

Get the complete analysis for TSE:2459

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

円158.00
Price
円118.56
GF Value