Sakurasaku Plus Co (TSE:7097) Altman Z-Score: 2.58 (As of Aug. 23, 2026) — 30% Above Median

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TSE:7097 Sakurasaku Plus Co Ltd TSE:7097
73 GF Score
Price 円2,729.00
GF Value 円1,606.38
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Sakurasaku Plus Co Altman Z-Score?

Sakurasaku Plus Co TSE:7097 -0.15% 73 Altman Z-Score is 2.58 as of Aug. 23, 2026, which is 30% above its 10-year median of 1.99. GuruFocus rates TSE:7097 with a GF Score™ of 73/100 and a GF Value™ of 円1,606.38 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 656 Healthcare Providers & Services companies, Sakurasaku Plus Co ranks better than 55.49% 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 2.81 is in the grey area. This implies that the company is under some kind of financial stress. If it is below 1.8, the company may face bankruptcy risk.

Sakurasaku Plus Co has a Altman Z-Score of 2.58, indicating it is in Grey Zones. This implies that Sakurasaku Plus Co 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 Sakurasaku Plus Co's Altman Z-Score or its related term are showing as below:

TSE:7097' s Altman Z-Score Range Over the Past 10 Years
Min: 1.35   Med: 1.99   Max: 2.96
Current: 2.81

During the past 8 years, Sakurasaku Plus Co's highest Altman Z-Score was 2.96. The lowest was 1.35. And the median was 1.99.


Sakurasaku Plus Co  (TSE:7097) 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.


Sakurasaku Plus Co Altman Z-Score Related Terms


Sakurasaku Plus Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Sakurasaku Plus 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.

Sakurasaku Plus Co Altman Z-Score Chart

Sakurasaku Plus Co Annual Data
Trend Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Altman Z-Score
Get a 7-Day Free Trial 2.45 1.85 1.65 2.19 2.96

Sakurasaku Plus Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 2.60 2.96 2.61 2.86 0.00

TSE:7097 vs HCA, THC, DVA: Altman Z-Score Comparison

For the Medical Care Facilities subindustry, Sakurasaku Plus 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.


Sakurasaku Plus Co Altman Z-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Sakurasaku Plus Co's Altman Z-Score distribution charts can be found below:

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


TSE:7097
73GF Score
Sakurasaku Plus Co Ltd TSE:7097
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sakurasaku Plus 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.

Sakurasaku Plus 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*0.0929+1.4*0.3287+3.3*0.0528+0.6*1.2338+1.0*1.0912
=2.58

* 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 Jan. 2026:
Total Assets was 円16,129 Mil.
Total Current Assets was 円5,689 Mil.
Total Current Liabilities was 円4,191 Mil.
Retained Earnings was 円5,302 Mil.
Pre-Tax Income was 624 + 418 + 14 + -268 = 円788 Mil.
Interest Expense was -21 + -17 + -11 + -14 = 円-63 Mil.
Revenue was 5364 + 4549 + 3766 + 3921 = 円17,600 Mil.
Market Cap (Today) was 円11,862 Mil.
Total Liabilities was 円9,614 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
=(5689 - 4191)/16129
=0.0929

X2=Retained Earnings/Total Assets
=5302/16129
=0.3287

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(788 - -63)/16129
=0.0528

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=11861.642/9614
=1.2338

X5=Revenue/Total Assets
=17600/16129
=1.0912

The zones of discrimination were as such:

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

Sakurasaku Plus Co has a Altman Z-Score of 2.58 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 2.58 mean?
Sakurasaku Plus Co (TSE:7097) has a Altman Z-Score of 2.58 as of Aug. 23, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Sakurasaku Plus Co and its competitors. This is 30% above median its historical median of 1.99. Over the past decade, Sakurasaku Plus Co's Altman Z-Score has ranged from 1.35 to 2.96. According to the industry distribution chart, Sakurasaku Plus Co ranks #292 out of 656 companies in the Healthcare Providers & Services industry, placing it in the top 44.5%.
Is Sakurasaku Plus Co's Altman Z-Score too high?
Sakurasaku Plus Co's current Altman Z-Score of 2.58 is 30% above median its 10-year median of 1.99. Over the past 10 years, this metric has ranged from a low of 1.35 to a high of 2.96. The Healthcare Providers & Services industry median Altman Z-Score is 2.42. Sakurasaku Plus Co's value of 2.58 is 6.8% above this industry median. Based on the distribution chart, Sakurasaku Plus Co ranks #292 out of 656 companies in the Healthcare Providers & Services industry, which is above the industry midpoint. Overall, Sakurasaku Plus Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sakurasaku Plus Co's Altman Z-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Sakurasaku Plus Co ranks #292 out of 656 companies for Altman Z-Score. This puts Sakurasaku Plus Co in the upper half of its industry. The industry median Altman Z-Score is 2.42. Sakurasaku Plus Co's value of 2.58 is 6.8% above this benchmark. Historically, Sakurasaku Plus Co's own Altman Z-Score has ranged from 1.35 to 2.96 over the past decade. While the company's 10-year median is 1.99 vs. the industry median of 2.42, Sakurasaku Plus 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 Healthcare Providers & Services company?
The median Altman Z-Score among Healthcare Providers & Services companies is 2.42, based on 656 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. Sakurasaku Plus Co's current Altman Z-Score of 2.58 is 6.8% 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 Sakurasaku Plus Co and its competitors. For the Healthcare Providers & Services industry, the median Altman Z-Score is 2.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sakurasaku Plus Co's current Altman Z-Score is 2.58, which is 30% above median its own 10-year median of 1.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakurasaku Plus Co stock overvalued right now?
Based on GuruFocus' analysis, Sakurasaku Plus Co (TSE:7097) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,606.38, compared to a current price of 円2,729.00 — trading 69.9% above its estimated fair value. The current Altman Z-Score is 2.58, which is 30% above median its 10-year median of 1.99 and 6.8% above the Healthcare Providers & Services industry median of 2.42. Sakurasaku Plus Co's overall GF Score™ is 73/100 with 1 warning sign 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 Sakurasaku Plus Co (TSE:7097), the current Altman Z-Score is 2.58 as of Aug. 23, 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 Sakurasaku Plus Co (TSE:7097) Overvalued in 2026?

Based on GuruFocus' analysis, Sakurasaku Plus Co stock appears to be overvalued. The current stock price of 円2,729.00 is trading 69.9% above its estimated GF Value™ of 円1,606.38. GuruFocus considers Sakurasaku Plus Co to be Significantly Overvalued.

Key valuation signals for TSE:7097:

  • Altman Z-Score: 2.58 (30% above median its 10-year median of 1.99)
  • GF Value™: 円1,606.38 vs. price of 円2,729.00 (69.9% above fair value)
  • GF Score™: 73/100 with 1 warning sign
  • Industry Position: 6.8% above the Healthcare Providers & Services median (#292 of 656)

No single metric tells the full story. See the TSE:7097 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakurasaku Plus Co Business Description

Address 1-2-2 Yurakucho, Chiyoda-ku, Toho Hibiya Building, Tokyo, JPN, 100-0006
Sakurasaku Plus Co Ltd is engaged in the operation and use of childcare daycare centers. The company also provides real estate brokerage and management services. The Group operates in a single segment, the children and childcare support business.
73GF Score

Get the complete analysis for TSE:7097

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

円2,729.00
Price
円1,606.38
GF Value