Nagaileben Co (TSE:7447) Altman Z-Score: 12.40 (As of Jul. 07, 2026) — 14% Below Median


TSE:7447 Nagaileben Co Ltd TSE:7447
65 GF Score
Price 円1,771.00
GF Value 円2,327.33
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Nagaileben Co Altman Z-Score?

Nagaileben Co TSE:7447 +0.45% 65 Altman Z-Score is 12.40 as of Jul. 07, 2026, which is 14% below its 10-year median of 14.38. GuruFocus rates TSE:7447 with a GF Score™ of 65/100 and a GF Value™ of 円2,327.33 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,025 Manufacturing - Apparel & Accessories companies, Nagaileben Co ranks better than 95.71% 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 12.82 is strong.

Nagaileben Co has a Altman Z-Score of 12.40, 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 Nagaileben Co's Altman Z-Score or its related term are showing as below:

TSE:7447' s Altman Z-Score Range Over the Past 10 Years
Min: 10.32   Med: 14.38   Max: 17.84
Current: 12.82

During the past 13 years, Nagaileben Co's highest Altman Z-Score was 17.84. The lowest was 10.32. And the median was 14.38.


Nagaileben Co  (TSE:7447) 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.


Nagaileben Co Altman Z-Score Related Terms


Nagaileben Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Nagaileben 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.

Nagaileben Co Altman Z-Score Chart

Nagaileben Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.39 10.32 13.10 14.33 14.04

Nagaileben Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 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 12.72 14.04 13.29 13.35 0.00

TSE:7447 vs RL, LEVI, VFC: Altman Z-Score Comparison

For the Apparel Manufacturing subindustry, Nagaileben 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.


Nagaileben Co Altman Z-Score vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Nagaileben Co's Altman Z-Score distribution charts can be found below:

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


TSE:7447
65GF Score
Nagaileben Co Ltd TSE:7447
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nagaileben 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.

Nagaileben 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*0.7398+1.4*0.8584+3.3*0.0861+0.6*16.0507+1.0*0.3952
=12.40

* 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 Feb. 2026:
Total Assets was 円42,726 Mil.
Total Current Assets was 円34,046 Mil.
Total Current Liabilities was 円2,437 Mil.
Retained Earnings was 円36,674 Mil.
Pre-Tax Income was 1492.852 + 1011.938 + 463.966 + 710.898 = 円3,680 Mil.
Interest Expense was 0 + 0 + 0 + 0 = 円0 Mil.
Revenue was 5406.778 + 4940.668 + 2920.432 + 3617.578 = 円16,885 Mil.
Market Cap (Today) was 円52,993 Mil.
Total Liabilities was 円3,302 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
=(34045.894 - 2436.507)/42725.716
=0.7398

X2=Retained Earnings/Total Assets
=36674.197/42725.716
=0.8584

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(3679.654 - 0)/42725.716
=0.0861

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=52993.233/3301.616
=16.0507

X5=Revenue/Total Assets
=16885.456/42725.716
=0.3952

The zones of discrimination were as such:

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

Nagaileben Co has a Altman Z-Score of 12.40 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 12.40 mean?
Nagaileben Co (TSE:7447) has a Altman Z-Score of 12.40 as of Jul. 07, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Nagaileben Co and its competitors. This is 14% below median its historical median of 14.38. Over the past decade, Nagaileben Co's Altman Z-Score has ranged from 10.32 to 17.84. According to the industry distribution chart, Nagaileben Co ranks #44 out of 1025 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 4.3%.
Is Nagaileben Co's Altman Z-Score too high?
Nagaileben Co's current Altman Z-Score of 12.40 is 14% below median its 10-year median of 14.38. Over the past 10 years, this metric has ranged from a low of 10.32 to a high of 17.84. The Manufacturing - Apparel & Accessories industry median Altman Z-Score is 2.55. Nagaileben Co's value of 12.40 is 386.3% above this industry median. Based on the distribution chart, Nagaileben Co ranks #44 out of 1025 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Nagaileben Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nagaileben Co's Altman Z-Score compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Nagaileben Co ranks #44 out of 1025 companies for Altman Z-Score. This places Nagaileben Co in the top 4% of its industry — outperforming the majority of peers. The industry median Altman Z-Score is 2.55. Nagaileben Co's value of 12.40 is 386.3% above this benchmark. Historically, Nagaileben Co's own Altman Z-Score has ranged from 10.32 to 17.84 over the past decade. While the company's 10-year median is 14.38 vs. the industry median of 2.55, Nagaileben 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 Manufacturing - Apparel & Accessories company?
The median Altman Z-Score among Manufacturing - Apparel & Accessories companies is 2.55, based on 1,025 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. Nagaileben Co's current Altman Z-Score of 12.40 is 386.3% 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 Nagaileben Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Altman Z-Score is 2.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nagaileben Co's current Altman Z-Score is 12.40, which is 14% below median its own 10-year median of 14.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nagaileben Co stock overvalued right now?
Based on GuruFocus' analysis, Nagaileben Co (TSE:7447) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,327.33, compared to a current price of 円1,771.00 — trading 23.9% below its estimated fair value. The current Altman Z-Score is 12.40, which is 14% below median its 10-year median of 14.38 and 386.3% above the Manufacturing - Apparel & Accessories industry median of 2.55. Nagaileben Co's overall GF Score™ is 65/100 with 3 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 Nagaileben Co (TSE:7447), the current Altman Z-Score is 12.40 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 Nagaileben Co (TSE:7447) Overvalued in 2026?

Based on GuruFocus' analysis, Nagaileben Co stock appears to be undervalued. The current stock price of 円1,771.00 is trading 23.9% below its estimated GF Value™ of 円2,327.33. GuruFocus considers Nagaileben Co to be Modestly Undervalued.

Key valuation signals for TSE:7447:

  • Altman Z-Score: 12.40 (14% below median its 10-year median of 14.38)
  • GF Value™: 円2,327.33 vs. price of 円1,771.00 (23.9% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 386.3% above the Manufacturing - Apparel & Accessories median (#44 of 1025)

No single metric tells the full story. See the TSE:7447 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nagaileben Co Business Description

Address 1-2-19 Iwamoto-cho Chiyoda-ku, Tokyo, JPN, 101-0032
Nagaileben Co Ltd manufactures and sells medical clothing and shoes for doctors, dentists, pharmacists, nursing staff, patients, and care workers. Nearly all the company's sales are in Japan, with more than half of total sales in east Japan and the remaining Japanese sales in central Japan and west Japan. The company's six item segments are healthcare wear, surgery wear, doctor wear, utility wear, patient wear, and shoes. Healthcare wear accounts for more than half of total company revenue. Doctors' wear, patient wear, and surgery wear constitute most of the remaining revenue. The company manufactures its products in Japan and Indonesia.
65GF Score

Get the complete analysis for TSE:7447

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

円1,771.00
Price
円2,327.33
GF Value