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 3.36 is strong.
Zaklady Przemyslu Cukierniczego Otmuchow has a Altman Z-Score of 3.31, 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.
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.
* 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.
For the Packaged Foods subindustry, Zaklady Przemyslu Cukierniczego Otmuchow'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.
Zaklady Przemyslu Cukierniczego Otmuchow Altman Z-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Zaklady Przemyslu Cukierniczego Otmuchow's Altman Z-Score distribution charts can be found below:
* The bar in red indicates where Zaklady Przemyslu Cukierniczego Otmuchow's Altman Z-Score falls into.
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.
* 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.
Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) has a Altman Z-Score of 3.31 as of Jul. 07, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Zaklady Przemyslu Cukierniczego Otmuchow and its competitors. This is 212% above median its historical median of 1.06. According to the industry distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #707 out of 1930 companies in the Consumer Packaged Goods industry, placing it in the top 36.6%.
Is Zaklady Przemyslu Cukierniczego Otmuchow's Altman Z-Score too high?
Zaklady Przemyslu Cukierniczego Otmuchow's current Altman Z-Score of 3.31 is 212% above median its 10-year median of 1.06. The Consumer Packaged Goods industry median Altman Z-Score is 2.86. Zaklady Przemyslu Cukierniczego Otmuchow's value of 3.31 is 15.7% above this industry median. Based on the distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #707 out of 1930 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Zaklady Przemyslu Cukierniczego Otmuchow has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zaklady Przemyslu Cukierniczego Otmuchow's Altman Z-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Zaklady Przemyslu Cukierniczego Otmuchow ranks #707 out of 1930 companies for Altman Z-Score. This puts Zaklady Przemyslu Cukierniczego Otmuchow in the upper half of its industry. The industry median Altman Z-Score is 2.86. Zaklady Przemyslu Cukierniczego Otmuchow's value of 3.31 is 15.7% above this benchmark. While the company's 10-year median is 1.06 vs. the industry median of 2.86, Zaklady Przemyslu Cukierniczego Otmuchow 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 Consumer Packaged Goods company?
The median Altman Z-Score among Consumer Packaged Goods companies is 2.86, based on 1,930 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. Zaklady Przemyslu Cukierniczego Otmuchow's current Altman Z-Score of 3.31 is 15.7% 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 Zaklady Przemyslu Cukierniczego Otmuchow and its competitors. For the Consumer Packaged Goods industry, the median Altman Z-Score is 2.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Zaklady Przemyslu Cukierniczego Otmuchow's current Altman Z-Score is 3.31, which is 212% above median its own 10-year median of 1.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zaklady Przemyslu Cukierniczego Otmuchow stock overvalued right now?
Based on GuruFocus' analysis, Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) is currently considered Fairly Valued. The stock's GF Value™ is zł4.80, compared to a current price of zł4.94 — trading 2.9% above its estimated fair value. The current Altman Z-Score is 3.31, which is 212% above median its 10-year median of 1.06 and 15.7% above the Consumer Packaged Goods industry median of 2.86. Zaklady Przemyslu Cukierniczego Otmuchow's overall GF Score™ is 68/100 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 Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM), the current Altman Z-Score is 3.31 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 Zaklady Przemyslu Cukierniczego Otmuchow (WAR:OTM) Overvalued in 2026?
Based on GuruFocus' analysis, Zaklady Przemyslu Cukierniczego Otmuchow stock appears to be overvalued.
The current stock price of zł4.94 is trading 2.9% above its estimated GF Value™ of zł4.80.
GuruFocus considers Zaklady Przemyslu Cukierniczego Otmuchow to be Fairly Valued.
Key valuation signals for WAR:OTM:
Altman Z-Score: 3.31 (212% above median its 10-year median of 1.06)
GF Value™: zł4.80 vs. price of zł4.94 (2.9% above fair value)
Industry Position: 15.7% above the Consumer Packaged Goods median (#707 of 1930)
No single metric tells the full story. See the WAR:OTM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zaklady Przemyslu Cukierniczego Otmuchow Business Description
Zaklady Przemyslu Cukierniczego Otmuchow SA is involved in producing and selling sweets, salty snacks, and breakfast cereal products in Poland and internationally. It offers cakes, created sugar molds, glazed gingerbread hearts and stars, lollipops, chocolate and sugar covered jellies, halvah, filled and hard caramels, and dragees, marshmallows, and other products.
68GF Score
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