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Altman Z-Score — Altman Z-Score

DeepScreen explains Altman Z-Score as follows: The Altman Z-Score combines five balance-sheet and income-statement measures to estimate financial-distress risk. Higher readings generally indicate a wider safety margin.

Formula

1.2×working capital/assets + 1.4×retained earnings/assets + 3.3×EBIT/assets + 0.6×equity/liabilities + 1.0×sales/assets

Illustrative example

First identify the model version and company type, then collect every required statement input for the same period. A result from a different version should not be compared with the original public-manufacturer thresholds.

Educational example; these are not reported company figures.

How to interpret it

  • Above 3 is commonly considered the safer zone for the original public-manufacturer model.
  • Below 1.8 is commonly considered a distress zone.

Limitations

  • Thresholds vary by company type and model version.
  • It should not be applied when required inputs are missing.

Frequently asked questions

What is Altman Z-Score?
The Altman Z-Score combines five balance-sheet and income-statement measures to estimate financial-distress risk. Higher readings generally indicate a wider safety margin.
How is Altman Z-Score calculated?
1.2×working capital/assets + 1.4×retained earnings/assets + 3.3×EBIT/assets + 0.6×equity/liabilities + 1.0×sales/assets
What should investors watch for with Altman Z-Score?
Thresholds vary by company type and model version. It should not be applied when required inputs are missing.

. Educational analytical content, not investment advice.