Daikokutenbussan Co (TSE:2791) Altman Z-Score: 3.66 (As of Jul. 08, 2026) — 25% Below Median


TSE:2791 Daikokutenbussan Co Ltd TSE:2791
68 GF Score
Price 円4,505.00
GF Value 円8,525.49
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Daikokutenbussan Co Altman Z-Score?

Daikokutenbussan Co TSE:2791 -1.10% 68 Altman Z-Score is 3.66 as of Jul. 08, 2026, which is 25% below its 10-year median of 4.91. GuruFocus rates TSE:2791 with a GF Score™ of 68/100 and a GF Value™ of 円8,525.49 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 308 Retail - Defensive companies, Daikokutenbussan Co ranks better than 50.97% 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 3.57 is strong.

Daikokutenbussan Co has a Altman Z-Score of 3.66, 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 Daikokutenbussan Co's Altman Z-Score or its related term are showing as below:

TSE:2791' s Altman Z-Score Range Over the Past 10 Years
Min: 3.57   Med: 4.91   Max: 5.99
Current: 3.57

During the past 13 years, Daikokutenbussan Co's highest Altman Z-Score was 5.99. The lowest was 3.57. And the median was 4.91.


Daikokutenbussan Co  (TSE:2791) 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.


Daikokutenbussan Co Altman Z-Score Related Terms


Daikokutenbussan Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Daikokutenbussan Co'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.

Daikokutenbussan Co Altman Z-Score Chart

Daikokutenbussan Co Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 May25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.74 4.87 4.11 4.95 4.44

Daikokutenbussan Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 4.75 4.44 4.28 3.77 0.00

TSE:2791 vs KR: Altman Z-Score Comparison

For the Grocery Stores subindustry, Daikokutenbussan 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.


Daikokutenbussan Co Altman Z-Score vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Daikokutenbussan Co's Altman Z-Score distribution charts can be found below:

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


TSE:2791
68GF Score
Daikokutenbussan Co Ltd TSE:2791
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daikokutenbussan 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.

Daikokutenbussan Co'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*-0.1128+1.4*0.4713+3.3*0.0552+0.6*0.8746+1.0*2.4266
=3.66

* 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 Nov. 2025:
Total Assets was 円129,430 Mil.
Total Current Assets was 円25,610 Mil.
Total Current Liabilities was 円40,204 Mil.
Retained Earnings was 円61,000 Mil.
Pre-Tax Income was 1351 + 1263 + 1783 + 2550 = 円6,947 Mil.
Interest Expense was -93 + -51 + -31 + -18 = 円-193 Mil.
Revenue was 80017 + 77242 + 78947 + 77869 = 円314,075 Mil.
Market Cap (Today) was 円60,419 Mil.
Total Liabilities was 円69,084 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
=(25610 - 40204)/129430
=-0.1128

X2=Retained Earnings/Total Assets
=61000/129430
=0.4713

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(6947 - -193)/129430
=0.0552

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=60418.776/69084
=0.8746

X5=Revenue/Total Assets
=314075/129430
=2.4266

The zones of discrimination were as such:

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

Daikokutenbussan Co has a Altman Z-Score of 3.66 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 3.66 mean?
Daikokutenbussan Co (TSE:2791) has a Altman Z-Score of 3.66 as of Jul. 08, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Daikokutenbussan Co and its competitors. This is 25% below median its historical median of 4.91. Over the past decade, Daikokutenbussan Co's Altman Z-Score has ranged from 3.57 to 5.99. According to the industry distribution chart, Daikokutenbussan Co ranks #151 out of 308 companies in the Retail - Defensive industry, placing it in the top 49%.
Is Daikokutenbussan Co's Altman Z-Score too high?
Daikokutenbussan Co's current Altman Z-Score of 3.66 is 25% below median its 10-year median of 4.91. Over the past 10 years, this metric has ranged from a low of 3.57 to a high of 5.99. The Retail - Defensive industry median Altman Z-Score is 3.55. Daikokutenbussan Co's value of 3.66 is 3.1% above this industry median. Based on the distribution chart, Daikokutenbussan Co ranks #151 out of 308 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Daikokutenbussan Co has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Daikokutenbussan Co's Altman Z-Score compare to KR?
According to the Retail - Defensive industry distribution chart, Daikokutenbussan Co ranks #151 out of 308 companies for Altman Z-Score. This puts Daikokutenbussan Co in the upper half of its industry. The industry median Altman Z-Score is 3.55. Daikokutenbussan Co's value of 3.66 is 3.1% above this benchmark. Historically, Daikokutenbussan Co's own Altman Z-Score has ranged from 3.57 to 5.99 over the past decade. While the company's 10-year median is 4.91 vs. the industry median of 3.55, Daikokutenbussan 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 Retail - Defensive company?
The median Altman Z-Score among Retail - Defensive companies is 3.55, based on 308 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. Daikokutenbussan Co's current Altman Z-Score of 3.66 is 3.1% 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 Daikokutenbussan Co and its competitors. For the Retail - Defensive industry, the median Altman Z-Score is 3.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daikokutenbussan Co's current Altman Z-Score is 3.66, which is 25% below median its own 10-year median of 4.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daikokutenbussan Co stock overvalued right now?
Based on GuruFocus' analysis, Daikokutenbussan Co (TSE:2791) is currently considered Significantly Undervalued. The stock's GF Value™ is 円8,525.49, compared to a current price of 円4,505.00 — trading 47.2% below its estimated fair value. The current Altman Z-Score is 3.66, which is 25% below median its 10-year median of 4.91 and 3.1% above the Retail - Defensive industry median of 3.55. Daikokutenbussan Co's overall GF Score™ is 68/100 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 Daikokutenbussan Co (TSE:2791), the current Altman Z-Score is 3.66 as of Jul. 08, 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 Daikokutenbussan Co (TSE:2791) Overvalued in 2026?

Based on GuruFocus' analysis, Daikokutenbussan Co stock appears to be undervalued. The current stock price of 円4,505.00 is trading 47.2% below its estimated GF Value™ of 円8,525.49. GuruFocus considers Daikokutenbussan Co to be Significantly Undervalued.

Key valuation signals for TSE:2791:

  • Altman Z-Score: 3.66 (25% below median its 10-year median of 4.91)
  • GF Value™: 円8,525.49 vs. price of 円4,505.00 (47.2% below fair value)
  • GF Score™: 68/100 with 2 warning signs
  • Industry Position: 3.1% above the Retail - Defensive median (#151 of 308)

No single metric tells the full story. See the TSE:2791 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daikokutenbussan Co Business Description

Address 704-5, Horinan, Okayama, JPN
Daikokutenbussan Co Ltd is primarily engaged in selling retail and wholesale food and other products. The company develops and sells private brand products. Daikokuten Bussan operates in two business segments. The retail segment manufactures and sells fresh foods, processed foods, and bread and confectionery products. It also operates supermarkets, a property leasing business, a trademark management business, recycling operations, and a store cleaning operation. The other segment is the company's wholesale business.
68GF Score

Get the complete analysis for TSE:2791

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

円4,505.00
Price
円8,525.49
GF Value