Fuva Brain (TSE:3927) Altman Z-Score: 1.75 (As of Jul. 20, 2026) — 44% Below Median

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TSE:3927 Fuva Brain Ltd TSE:3927
60 GF Score
Price 円930.00
GF Value 円1,223.05
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Fuva Brain Altman Z-Score?

Fuva Brain TSE:3927 -2.92% 60 Altman Z-Score is 1.75 as of Jul. 20, 2026, which is 44% below its 10-year median of 3.11. GuruFocus rates TSE:3927 with a GF Score™ of 60/100 and a GF Value™ of 円1,223.05 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 2,767 Software companies, Fuva Brain ranks worse than 67.55% 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 1.75 is in distress zone. This implies bankruptcy possibility in the next two years.

Fuva Brain has a Altman Z-Score of 1.75, 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 Fuva Brain's Altman Z-Score or its related term are showing as below:

TSE:3927' s Altman Z-Score Range Over the Past 10 Years
Min: 1.75   Med: 3.11   Max: 7.29
Current: 1.75

During the past 12 years, Fuva Brain's highest Altman Z-Score was 7.29. The lowest was 1.75. And the median was 3.11.


Fuva Brain  (TSE:3927) 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.


Fuva Brain Altman Z-Score Related Terms


Fuva Brain Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Fuva Brain'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.

Fuva Brain Altman Z-Score Chart

Fuva Brain 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 4.01 2.36 1.80 1.80 1.90

Fuva Brain 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 1.80 1.25 1.80 0.00 1.90

TSE:3927 vs MSFT, ORCL, PLTR: Altman Z-Score Comparison

For the Software - Infrastructure subindustry, Fuva Brain'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.


Fuva Brain Altman Z-Score vs Software Industry

For the Software industry and Technology sector, Fuva Brain's Altman Z-Score distribution charts can be found below:

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


TSE:3927
60GF Score
Fuva Brain Ltd TSE:3927
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Fuva Brain 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.

Fuva Brain'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*0.1359+1.4*0.0581+3.3*0.0754+0.6*0.8947+1.0*0.7166
=1.75

* 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7,872 Mil.
Total Current Assets was 円4,160 Mil.
Total Current Liabilities was 円3,090 Mil.
Retained Earnings was 円457 Mil.
Pre-Tax Income was 円585 Mil.
Interest Expense was 円-9 Mil.
Revenue was 円5,641 Mil.
Market Cap (Today) was 円4,970 Mil.
Total Liabilities was 円5,555 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
=(4160.101 - 3090.077)/7872.466
=0.1359

X2=Retained Earnings/Total Assets
=457.211/7872.466
=0.0581

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(584.765 - -8.789)/7872.466
=0.0754

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=4970.285/5555.302
=0.8947

X5=Revenue/Total Assets
=5641.427/7872.466
=0.7166

The zones of discrimination were as such:

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

Fuva Brain has a Altman Z-Score of 1.75 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 1.75 mean?
Fuva Brain (TSE:3927) has a Altman Z-Score of 1.75 as of Jul. 20, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Fuva Brain and its competitors. This is 44% below median its historical median of 3.11. Over the past decade, Fuva Brain's Altman Z-Score has ranged from 1.75 to 7.29. According to the industry distribution chart, Fuva Brain ranks #1869 out of 2767 companies in the Software industry, placing it in the top 67.5%.
Is Fuva Brain's Altman Z-Score too high?
Fuva Brain's current Altman Z-Score of 1.75 is 44% below median its 10-year median of 3.11. Over the past 10 years, this metric has ranged from a low of 1.75 to a high of 7.29. The Software industry median Altman Z-Score is 3.11. Fuva Brain's value of 1.75 is 43.7% below this industry median. Based on the distribution chart, Fuva Brain ranks #1869 out of 2767 companies in the Software industry, which is below the industry midpoint. Overall, Fuva Brain has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fuva Brain's Altman Z-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Fuva Brain ranks #1869 out of 2767 companies for Altman Z-Score. This places Fuva Brain in the lower half of its industry. The industry median Altman Z-Score is 3.11. Fuva Brain's value of 1.75 is 43.7% below this benchmark. Historically, Fuva Brain's own Altman Z-Score has ranged from 1.75 to 7.29 over the past decade. While the company's 10-year median is 3.11 vs. the industry median of 3.11, Fuva Brain 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 Software company?
The median Altman Z-Score among Software companies is 3.11, based on 2,767 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. Fuva Brain's current Altman Z-Score of 1.75 is 43.7% 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 Fuva Brain and its competitors. For the Software industry, the median Altman Z-Score is 3.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuva Brain's current Altman Z-Score is 1.75, which is 44% below median its own 10-year median of 3.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuva Brain stock overvalued right now?
Based on GuruFocus' analysis, Fuva Brain (TSE:3927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,223.05, compared to a current price of 円930.00 — trading 24% below its estimated fair value. The current Altman Z-Score is 1.75, which is 44% below median its 10-year median of 3.11 and 43.7% below the Software industry median of 3.11. Fuva Brain's overall GF Score™ is 60/100 with 6 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 Fuva Brain (TSE:3927), the current Altman Z-Score is 1.75 as of Jul. 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 Fuva Brain (TSE:3927) Overvalued in 2026?

Based on GuruFocus' analysis, Fuva Brain stock appears to be undervalued. The current stock price of 円930.00 is trading 24% below its estimated GF Value™ of 円1,223.05. GuruFocus considers Fuva Brain to be Modestly Undervalued.

Key valuation signals for TSE:3927:

  • Altman Z-Score: 1.75 (44% below median its 10-year median of 3.11)
  • GF Value™: 円1,223.05 vs. price of 円930.00 (24% below fair value)
  • GF Score™: 60/100 with 6 warning signs
  • Industry Position: 43.7% below the Software median (#1869 of 2767)

No single metric tells the full story. See the TSE:3927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fuva Brain Business Description

Address 4-1 New Otani Garden Court, 22nd Floor, Chiyoda-ku, Tokyo, JPN, 102-0094
Fuva Brain Ltd provides computer security consultation services. The Company is engaged in development and sales of software and user support of the computer. It also offers server data protection, software outsourcing services. Its products and services include EX AntiMalware v7, AAM-2000, Secure Ace, Ahkun EX AntiMalware, PasoLog, OfficeCrypt, SecureSphere.
60GF Score

Get the complete analysis for TSE:3927

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

円930.00
Price
円1,223.05
GF Value