Umenohana Group Co (TSE:7604) Altman Z-Score: 1.44 (As of Jul. 07, 2026) — Near Median


TSE:7604 Umenohana Group Co Ltd TSE:7604
53 GF Score
Price 円883.00
GF Value 円852.19
Valuation Fairly Valued
! 5 Warning Signs
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What is Umenohana Group Co Altman Z-Score?

Umenohana Group Co TSE:7604 -1.23% 53 Altman Z-Score is 1.44 as of Jul. 07, 2026, which is 4% above its 10-year median of 1.39. GuruFocus rates TSE:7604 with a GF Score™ of 53/100 and a GF Value™ of 円852.19 (Fairly Valued). The stock has 5 warning signs investors should review. Among 358 Restaurants companies, Umenohana Group Co ranks worse than 68.99% 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 1.44 is in distress zone. This implies bankruptcy possibility in the next two years.

Umenohana Group Co has a Altman Z-Score of 1.44, 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 Umenohana Group Co's Altman Z-Score or its related term are showing as below:

TSE:7604' s Altman Z-Score Range Over the Past 10 Years
Min: -0.23   Med: 1.39   Max: 1.66
Current: 1.44

During the past 13 years, Umenohana Group Co's highest Altman Z-Score was 1.66. The lowest was -0.23. And the median was 1.39.


Umenohana Group Co  (TSE:7604) 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.


Umenohana Group Co Altman Z-Score Related Terms


Umenohana Group Co Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Umenohana Group 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.

Umenohana Group Co Altman Z-Score Chart

Umenohana Group Co Annual Data
Trend Sep16 Sep17 Sep18 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.62 0.76 1.47 1.34 1.43

Umenohana Group Co Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 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 1.47 1.19 1.34 0.00 1.43

TSE:7604 vs MCD, SBUX, YUM: Altman Z-Score Comparison

For the Restaurants subindustry, Umenohana Group 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.


Umenohana Group Co Altman Z-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Umenohana Group Co's Altman Z-Score distribution charts can be found below:

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


TSE:7604
53GF Score
Umenohana Group Co Ltd TSE:7604
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Umenohana Group 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.

Umenohana Group 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*-0.1628+1.4*-0.0139+3.3*0.0276+0.6*0.3858+1.0*1.3291
=1.44

* 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 Apr. 2026:
Total Assets was 円22,439 Mil.
Total Current Assets was 円6,400 Mil.
Total Current Liabilities was 円10,054 Mil.
Retained Earnings was 円-311 Mil.
Pre-Tax Income was 円434 Mil.
Interest Expense was 円-184 Mil.
Revenue was 円29,825 Mil.
Market Cap (Today) was 円7,846 Mil.
Total Liabilities was 円20,336 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
=(6400.077 - 10053.999)/22439.09
=-0.1628

X2=Retained Earnings/Total Assets
=-311.364/22439.09
=-0.0139

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(434.01 - -184.476)/22439.09
=0.0276

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=7846.020/20335.882
=0.3858

X5=Revenue/Total Assets
=29824.69/22439.09
=1.3291

The zones of discrimination were as such:

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

Umenohana Group Co has a Altman Z-Score of 1.44 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 1.44 mean?
Umenohana Group Co (TSE:7604) has a Altman Z-Score of 1.44 as of Jul. 07, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Umenohana Group Co and its competitors. This is near median its historical median of 1.39. According to the industry distribution chart, Umenohana Group Co ranks #247 out of 358 companies in the Restaurants industry, placing it in the top 69%.
Is Umenohana Group Co's Altman Z-Score too high?
Umenohana Group Co's current Altman Z-Score of 1.44 is near median its 10-year median of 1.39. The Restaurants industry median Altman Z-Score is 2.23. Umenohana Group Co's value of 1.44 is 35.3% below this industry median. Based on the distribution chart, Umenohana Group Co ranks #247 out of 358 companies in the Restaurants industry, which is below the industry midpoint. Overall, Umenohana Group Co has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Umenohana Group Co's Altman Z-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Umenohana Group Co ranks #247 out of 358 companies for Altman Z-Score. This places Umenohana Group Co in the lower half of its industry. The industry median Altman Z-Score is 2.23. Umenohana Group Co's value of 1.44 is 35.3% below this benchmark. While the company's 10-year median is 1.39 vs. the industry median of 2.23, Umenohana Group 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 Restaurants company?
The median Altman Z-Score among Restaurants companies is 2.23, based on 358 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. Umenohana Group Co's current Altman Z-Score of 1.44 is 35.3% 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 Umenohana Group Co and its competitors. For the Restaurants industry, the median Altman Z-Score is 2.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Umenohana Group Co's current Altman Z-Score is 1.44, which is near median its own 10-year median of 1.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Umenohana Group Co stock overvalued right now?
Based on GuruFocus' analysis, Umenohana Group Co (TSE:7604) is currently considered Fairly Valued. The stock's GF Value™ is 円852.19, compared to a current price of 円883.00 — trading 3.6% above its estimated fair value. The current Altman Z-Score is 1.44, which is near median its 10-year median of 1.39 and 35.3% below the Restaurants industry median of 2.23. Umenohana Group Co's overall GF Score™ is 53/100 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 Umenohana Group Co (TSE:7604), the current Altman Z-Score is 1.44 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 Umenohana Group Co (TSE:7604) Overvalued in 2026?

Based on GuruFocus' analysis, Umenohana Group Co stock appears to be overvalued. The current stock price of 円883.00 is trading 3.6% above its estimated GF Value™ of 円852.19. GuruFocus considers Umenohana Group Co to be Fairly Valued.

Key valuation signals for TSE:7604:

  • Altman Z-Score: 1.44 (near median its 10-year median of 1.39)
  • GF Value™: 円852.19 vs. price of 円883.00 (3.6% above fair value)
  • GF Score™: 53/100 with 5 warning signs
  • Industry Position: 35.3% below the Restaurants median (#247 of 358)

No single metric tells the full story. See the TSE:7604 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Umenohana Group Co Business Description

Address 146 Tenjincho, Fukuoka, Kurume, JPN, 830-0033
Umenohana Group Co Ltd formerly, Umenohana Co Ltd owns and operates restaurants in Japan. The company operates a tofu restaurant chain. It offers dishes using tofu and yuba; China Unenohana, a Chinese restaurant; and Kanishige, a crab restaurant. It offers bean curd skin and bean curd course dishes, drinks, crab course dishes, Chinese course dishes and Chinese delicatessens. The company provides sushi, rice, Shao-Mai, fried bean curd skin and wheat gluten.
53GF Score

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

円883.00
Price
円852.19
GF Value