O'will (TSE:3143) Altman Z-Score: 3.28 (As of Jul. 07, 2026) — 17% Below Median


TSE:3143 O'will Corp TSE:3143
77 GF Score
Price 円687.00
GF Value 円734.20
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is O'will Altman Z-Score?

O'will TSE:3143 77 Altman Z-Score is 3.28 as of Jul. 07, 2026, which is 17% below its 10-year median of 3.97. GuruFocus rates TSE:3143 with a GF Score™ of 77/100 and a GF Value™ of 円734.20 (Fairly Valued). The stock has 5 warning signs investors should review. Among 308 Retail - Defensive companies, O'will ranks worse than 55.52% 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 3.28 is strong.

O'will has a Altman Z-Score of 3.28, 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 O'will's Altman Z-Score or its related term are showing as below:

TSE:3143' s Altman Z-Score Range Over the Past 10 Years
Min: 3.28   Med: 3.97   Max: 4.67
Current: 3.28

During the past 13 years, O'will's highest Altman Z-Score was 4.67. The lowest was 3.28. And the median was 3.97.


O'will  (TSE:3143) 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.


O'will Altman Z-Score Related Terms


O'will Altman Z-Score Historical Data

* Premium members only.

The historical data trend for O'will'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.

O'will Altman Z-Score Chart

O'will Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.06 4.10 3.65 3.88 3.29

O'will Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 3.65 2.61 3.88 0.00 3.29

TSE:3143 vs SYY, USFD, PFGC: Altman Z-Score Comparison

For the Food Distribution subindustry, O'will'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.


O'will Altman Z-Score vs Retail - Defensive Industry

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

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


TSE:3143
77GF Score
O'will Corp TSE:3143
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

O'will 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.

O'will'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*0.3561+1.4*0.2494+3.3*0.0605+0.6*0.4318+1.0*2.0466
=3.28

* 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 Mar. 2026:
Total Assets was 円20,477 Mil.
Total Current Assets was 円18,487 Mil.
Total Current Liabilities was 円11,195 Mil.
Retained Earnings was 円5,106 Mil.
Pre-Tax Income was 円1,166 Mil.
Interest Expense was 円-73 Mil.
Revenue was 円41,909 Mil.
Market Cap (Today) was 円6,197 Mil.
Total Liabilities was 円14,351 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
=(18486.67 - 11194.827)/20477.251
=0.3561

X2=Retained Earnings/Total Assets
=5106.463/20477.251
=0.2494

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(1166.472 - -72.657)/20477.251
=0.0605

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=6196.749/14350.626
=0.4318

X5=Revenue/Total Assets
=41909.213/20477.251
=2.0466

The zones of discrimination were as such:

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

O'will has a Altman Z-Score of 3.28 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 3.28 mean?
O'will (TSE:3143) has a Altman Z-Score of 3.28 as of Jul. 07, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on O'will and its competitors. This is 17% below median its historical median of 3.97. Over the past decade, O'will's Altman Z-Score has ranged from 3.28 to 4.67. According to the industry distribution chart, O'will ranks #171 out of 308 companies in the Retail - Defensive industry, placing it in the top 55.5%.
Is O'will's Altman Z-Score too high?
O'will's current Altman Z-Score of 3.28 is 17% below median its 10-year median of 3.97. Over the past 10 years, this metric has ranged from a low of 3.28 to a high of 4.67. The Retail - Defensive industry median Altman Z-Score is 3.53. O'will's value of 3.28 is 7.1% below this industry median. Based on the distribution chart, O'will ranks #171 out of 308 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, O'will has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does O'will's Altman Z-Score compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, O'will ranks #171 out of 308 companies for Altman Z-Score. This places O'will in the lower half of its industry. The industry median Altman Z-Score is 3.53. O'will's value of 3.28 is 7.1% below this benchmark. Historically, O'will's own Altman Z-Score has ranged from 3.28 to 4.67 over the past decade. While the company's 10-year median is 3.97 vs. the industry median of 3.53, O'will 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 Retail - Defensive company?
The median Altman Z-Score among Retail - Defensive companies is 3.53, 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. O'will's current Altman Z-Score of 3.28 is 7.1% 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 O'will and its competitors. For the Retail - Defensive industry, the median Altman Z-Score is 3.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. O'will's current Altman Z-Score is 3.28, which is 17% below median its own 10-year median of 3.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is O'will stock overvalued right now?
Based on GuruFocus' analysis, O'will (TSE:3143) is currently considered Fairly Valued. The stock's GF Value™ is 円734.20, compared to a current price of 円687.00 — trading 6.4% below its estimated fair value. The current Altman Z-Score is 3.28, which is 17% below median its 10-year median of 3.97 and 7.1% below the Retail - Defensive industry median of 3.53. O'will's overall GF Score™ is 77/100 with 5 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 O'will (TSE:3143), the current Altman Z-Score is 3.28 as of Jul. 07, 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 O'will (TSE:3143) Overvalued in 2026?

Based on GuruFocus' analysis, O'will stock appears to be undervalued. The current stock price of 円687.00 is trading 6.4% below its estimated GF Value™ of 円734.20. GuruFocus considers O'will to be Fairly Valued.

Key valuation signals for TSE:3143:

  • Altman Z-Score: 3.28 (17% below median its 10-year median of 3.97)
  • GF Value™: 円734.20 vs. price of 円687.00 (6.4% below fair value)
  • GF Score™: 77/100 with 5 warning signs
  • Industry Position: 7.1% below the Retail - Defensive median (#171 of 308)

No single metric tells the full story. See the TSE:3143 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


O'will Business Description

Address 12th Floor Aoyoma Building, 1-2-3, Kita Aoyama, Minatoku, Tokyo, JPN
O'will Corp is engaged in import, the export of food and beverage ingredients, manufacture and sale of ice cream, and operation of a convenience store. The products handled by the company include food auxiliary raw material, milk and dairy products, agricultural products and processed goods, beverage products, and FC business.
77GF Score

Get the complete analysis for TSE:3143

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

円687.00
Price
円734.20
GF Value