Firma Oponiarska Debica (WAR:DBC) Altman Z-Score: 2.49 (As of Jun. 29, 2026) — Near Median


WAR:DBC Firma Oponiarska Debica SA WAR:DBC
78 GF Score
Price zł94.90
GF Value zł81.92
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Firma Oponiarska Debica Altman Z-Score?

Firma Oponiarska Debica WAR:DBC +1.17% 78 Altman Z-Score is 2.49 as of Jun. 29, 2026, which is 5% below its 10-year median of 2.63. GuruFocus rates WAR:DBC with a GF Score™ of 78/100 and a GF Value™ of zł81.92 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,311 Vehicles & Parts companies, Firma Oponiarska Debica ranks worse than 51.41% 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 2.49 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.

Firma Oponiarska Debica has a Altman Z-Score of 2.49, indicating it is in Grey Zones. This implies that Firma Oponiarska Debica 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 Firma Oponiarska Debica's Altman Z-Score or its related term are showing as below:

WAR:DBC' s Altman Z-Score Range Over the Past 10 Years
Min: 2.03   Med: 2.63   Max: 3.78
Current: 2.49

During the past 13 years, Firma Oponiarska Debica's highest Altman Z-Score was 3.78. The lowest was 2.03. And the median was 2.63.


Firma Oponiarska Debica  (WAR:DBC) 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.


Firma Oponiarska Debica Altman Z-Score Related Terms


Firma Oponiarska Debica Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Firma Oponiarska Debica'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.

Firma Oponiarska Debica Altman Z-Score Chart

Firma Oponiarska Debica Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.33 2.36 2.79 2.21 2.59

Firma Oponiarska Debica Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 2.55 2.27 2.39 2.59 2.39

WAR:DBC vs ORLY, AZO: Altman Z-Score Comparison

For the Auto Parts subindustry, Firma Oponiarska Debica'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.


Firma Oponiarska Debica Altman Z-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Firma Oponiarska Debica's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Firma Oponiarska Debica's Altman Z-Score falls into.


WAR:DBC
78GF Score
Firma Oponiarska Debica SA WAR:DBC
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Firma Oponiarska Debica 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.

Firma Oponiarska Debica'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*0.2084+1.4*0.0643+3.3*0.0602+0.6*1.319+1.0*1.16
=2.49

* 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 zł2,460 Mil.
Total Current Assets was zł1,404 Mil.
Total Current Liabilities was zł892 Mil.
Retained Earnings was zł158 Mil.
Pre-Tax Income was 41.596 + 2.641 + 50.759 + 49.445 = zł144 Mil.
Interest Expense was -0.437 + -1.815 + -0.964 + -0.359 = zł-4 Mil.
Revenue was 688.324 + 632.662 + 744.324 + 788.274 = zł2,854 Mil.
Market Cap (Today) was zł1,310 Mil.
Total Liabilities was zł993 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
=(1404.339 - 891.641)/2459.999
=0.2084

X2=Retained Earnings/Total Assets
=158.282/2459.999
=0.0643

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(144.441 - -3.575)/2459.999
=0.0602

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=1309.881/993.064
=1.319

X5=Revenue/Total Assets
=2853.584/2459.999
=1.16

The zones of discrimination were as such:

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

Firma Oponiarska Debica has a Altman Z-Score of 2.49 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 2.49 mean?
Firma Oponiarska Debica (WAR:DBC) has a Altman Z-Score of 2.49 as of Jun. 29, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Firma Oponiarska Debica and its competitors. This is near median its historical median of 2.63. Over the past decade, Firma Oponiarska Debica's Altman Z-Score has ranged from 2.03 to 3.78. According to the industry distribution chart, Firma Oponiarska Debica ranks #674 out of 1311 companies in the Vehicles & Parts industry, placing it in the top 51.4%.
Is Firma Oponiarska Debica's Altman Z-Score too high?
Firma Oponiarska Debica's current Altman Z-Score of 2.49 is near median its 10-year median of 2.63. Over the past 10 years, this metric has ranged from a low of 2.03 to a high of 3.78. The Vehicles & Parts industry median Altman Z-Score is 2.54. Firma Oponiarska Debica's value of 2.49 is 2% below this industry median. Based on the distribution chart, Firma Oponiarska Debica ranks #674 out of 1311 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Firma Oponiarska Debica has a GF Score™ of 78/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Firma Oponiarska Debica's Altman Z-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Firma Oponiarska Debica ranks #674 out of 1311 companies for Altman Z-Score. This places Firma Oponiarska Debica in the lower half of its industry. The industry median Altman Z-Score is 2.54. Firma Oponiarska Debica's value of 2.49 is 2% below this benchmark. Historically, Firma Oponiarska Debica's own Altman Z-Score has ranged from 2.03 to 3.78 over the past decade. While the company's 10-year median is 2.63 vs. the industry median of 2.54, Firma Oponiarska Debica 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 Vehicles & Parts company?
The median Altman Z-Score among Vehicles & Parts companies is 2.54, based on 1,311 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. Firma Oponiarska Debica's current Altman Z-Score of 2.49 is 2% 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 Firma Oponiarska Debica and its competitors. For the Vehicles & Parts industry, the median Altman Z-Score is 2.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Firma Oponiarska Debica's current Altman Z-Score is 2.49, which is near median its own 10-year median of 2.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Firma Oponiarska Debica stock overvalued right now?
Based on GuruFocus' analysis, Firma Oponiarska Debica (WAR:DBC) is currently considered Modestly Overvalued. The stock's GF Value™ is zł81.92, compared to a current price of zł94.90 — trading 15.8% above its estimated fair value. The current Altman Z-Score is 2.49, which is near median its 10-year median of 2.63 and 2% below the Vehicles & Parts industry median of 2.54. Firma Oponiarska Debica's overall GF Score™ is 78/100 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 Firma Oponiarska Debica (WAR:DBC), the current Altman Z-Score is 2.49 as of Jun. 29, 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 Firma Oponiarska Debica (WAR:DBC) Overvalued in 2026?

Based on GuruFocus' analysis, Firma Oponiarska Debica stock appears to be overvalued. The current stock price of zł94.90 is trading 15.8% above its estimated GF Value™ of zł81.92. GuruFocus considers Firma Oponiarska Debica to be Modestly Overvalued.

Key valuation signals for WAR:DBC:

  • Altman Z-Score: 2.49 (near median its 10-year median of 2.63)
  • GF Value™: zł81.92 vs. price of zł94.90 (15.8% above fair value)
  • GF Score™: 78/100 with 6 warning signs
  • Industry Position: 2% below the Vehicles & Parts median (#674 of 1311)

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


Firma Oponiarska Debica Business Description

Address ulica 1 Maja, Debica, POL, 39-200
Firma Oponiarska Debica SA is a Poland-based company manufactures tires for cars, trucks, tractors, bicycles, and motorcycles. It offers a wide range of consumer and commercial tires under the brand names Debica, Goodyear, Dunlop, Fulda, and Sava, as well as under private labels. Group's products are exported to markets of Germany, Slovenia, France, Italy, Romania, Turkey, Spain and the United Kingdom (UK) and Russia.
78GF Score

Get the complete analysis for WAR:DBC

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

zł94.90
Price
zł81.92
GF Value