Oomitsu Co (TSE:3160) Altman Z-Score: 3.18 (As of Aug. 20, 2026) — 16% Below Median

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TSE:3160 Oomitsu Co Ltd TSE:3160
64 GF Score
Price 円580.00
GF Value 円662.74
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Oomitsu Co Altman Z-Score?

Oomitsu Co TSE:3160 64 Altman Z-Score is 3.18 as of Aug. 20, 2026, which is 16% below its 10-year median of 3.80. GuruFocus rates TSE:3160 with a GF Score™ of 64/100 and a GF Value™ of 円662.74 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 309 Retail - Defensive companies, Oomitsu Co ranks worse than 60.84% 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 3.17 is strong.

Oomitsu Co has a Altman Z-Score of 3.18, 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 Oomitsu Co's Altman Z-Score or its related term are showing as below:

TSE:3160' s Altman Z-Score Range Over the Past 10 Years
Min: 3.17   Med: 3.8   Max: 4.49
Current: 3.17

During the past 13 years, Oomitsu Co's highest Altman Z-Score was 4.49. The lowest was 3.17. And the median was 3.80.


Oomitsu Co  (TSE:3160) 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.


Oomitsu Co Altman Z-Score Related Terms


Oomitsu Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Oomitsu 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.

Oomitsu Co Altman Z-Score Chart

Oomitsu Co 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 3.76 3.84 3.63 3.25 3.17

Oomitsu Co Semi-Annual Data
Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 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 3.63 2.67 3.25 0.00 3.17

TSE:3160 vs SYY, USFD, PFGC: Altman Z-Score Comparison

For the Food Distribution subindustry, Oomitsu 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.


Oomitsu Co Altman Z-Score vs Retail - Defensive Industry

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

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


TSE:3160
64GF Score
Oomitsu Co Ltd TSE:3160
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oomitsu 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.

Oomitsu 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*0.0116+1.4*0.1122+3.3*0.01+0.6*0.3654+1.0*2.7523
=3.18

* 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 May. 2026:
Total Assets was 円28,903 Mil.
Total Current Assets was 円16,180 Mil.
Total Current Liabilities was 円15,845 Mil.
Retained Earnings was 円3,242 Mil.
Pre-Tax Income was 円184 Mil.
Interest Expense was 円-106 Mil.
Revenue was 円79,549 Mil.
Market Cap (Today) was 円8,280 Mil.
Total Liabilities was 円22,662 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
=(16179.816 - 15845.415)/28903.327
=0.0116

X2=Retained Earnings/Total Assets
=3242.106/28903.327
=0.1122

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(184.089 - -105.531)/28903.327
=0.01

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=8280.421/22661.695
=0.3654

X5=Revenue/Total Assets
=79549.345/28903.327
=2.7523

The zones of discrimination were as such:

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

Oomitsu Co has a Altman Z-Score of 3.18 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 3.18 mean?
Oomitsu Co (TSE:3160) has a Altman Z-Score of 3.18 as of Aug. 20, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Oomitsu Co and its competitors. This is 16% below median its historical median of 3.80. Over the past decade, Oomitsu Co's Altman Z-Score has ranged from 3.17 to 4.49. According to the industry distribution chart, Oomitsu Co ranks #188 out of 309 companies in the Retail - Defensive industry, placing it in the top 60.8%.
Is Oomitsu Co's Altman Z-Score too high?
Oomitsu Co's current Altman Z-Score of 3.18 is 16% below median its 10-year median of 3.80. Over the past 10 years, this metric has ranged from a low of 3.17 to a high of 4.49. The Retail - Defensive industry median Altman Z-Score is 3.56. Oomitsu Co's value of 3.18 is 10.7% below this industry median. Based on the distribution chart, Oomitsu Co ranks #188 out of 309 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Oomitsu Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Oomitsu Co's Altman Z-Score compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, Oomitsu Co ranks #188 out of 309 companies for Altman Z-Score. This places Oomitsu Co in the lower half of its industry. The industry median Altman Z-Score is 3.56. Oomitsu Co's value of 3.18 is 10.7% below this benchmark. Historically, Oomitsu Co's own Altman Z-Score has ranged from 3.17 to 4.49 over the past decade. While the company's 10-year median is 3.80 vs. the industry median of 3.56, Oomitsu Co 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 3.56, based on 309 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. Oomitsu Co's current Altman Z-Score of 3.18 is 10.7% 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 Oomitsu Co and its competitors. For the Retail - Defensive industry, the median Altman Z-Score is 3.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oomitsu Co's current Altman Z-Score is 3.18, which is 16% below median its own 10-year median of 3.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oomitsu Co stock overvalued right now?
Based on GuruFocus' analysis, Oomitsu Co (TSE:3160) is currently considered Modestly Undervalued. The stock's GF Value™ is 円662.74, compared to a current price of 円580.00 — trading 12.5% below its estimated fair value. The current Altman Z-Score is 3.18, which is 16% below median its 10-year median of 3.80 and 10.7% below the Retail - Defensive industry median of 3.56. Oomitsu Co's overall GF Score™ is 64/100 with 8 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 Oomitsu Co (TSE:3160), the current Altman Z-Score is 3.18 as of Aug. 20, 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 Oomitsu Co (TSE:3160) Overvalued in 2026?

Based on GuruFocus' analysis, Oomitsu Co stock appears to be undervalued. The current stock price of 円580.00 is trading 12.5% below its estimated GF Value™ of 円662.74. GuruFocus considers Oomitsu Co to be Modestly Undervalued.

Key valuation signals for TSE:3160:

  • Altman Z-Score: 3.18 (16% below median its 10-year median of 3.80)
  • GF Value™: 円662.74 vs. price of 円580.00 (12.5% below fair value)
  • GF Score™: 64/100 with 8 warning signs
  • Industry Position: 10.7% below the Retail - Defensive median (#188 of 309)

No single metric tells the full story. See the TSE:3160 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oomitsu Co Business Description

Address 227-1 Furumiya-cho, Gifu Prefecture, Ogaki, JPN, 503?0848
Oomitsu Co Ltd is a Japan-based company engaged in food distribution and wholesale services. The company operates through three main business segments: the Food Trading Business, which supplies food products to supermarkets, hotels, and restaurants; the Amica Business, which focuses on cash-and-carry wholesale sales of products to small retailers and restaurants; and the Seafood Products Business, which engages in the wholesale of marine products, particularly shellfish, and also handles sales of professional kitchen supplies. It generates the majority of its revenue from the Food Trading Business.
64GF Score

Get the complete analysis for TSE:3160

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

円580.00
Price
円662.74
GF Value