What is Altman Z-Score?
Altman Z-Score is a financial distress screening model that combines several accounting and market measures into one score. It is often used as a quick bankruptcy-risk indicator for public manufacturing-style companies.
The score combines working capital, retained earnings, EBIT, market value of equity, liabilities, sales, and total assets. It should be reviewed with current filings, cash flow, debt maturity, industry context, and qualitative risk factors.
How to calculate Altman Z-Score? The Altman Z-Score formula
The classic formula is Z = 1.2 x working capital/assets + 1.4 x retained earnings/assets + 3.3 x EBIT/assets + 0.6 x market value of equity/liabilities + sales/assets.
This calculator can derive net working capital from accounts receivable, inventory, and accounts payable; market value of equity from shares and share price; and retained earnings from net income minus dividends. You can then review each ratio used in the final score.
- Net working capital = accounts receivable + inventory - accounts payable.
- Market value of equity = shares outstanding x share price.
- Retained earnings estimate = net income - dividend per share x shares outstanding.
How to interpret the Altman Z-Score?
A score above 2.99 is commonly treated as a safe zone, 1.81 to 2.99 as a gray zone, and below 1.81 as a distress zone. These thresholds are screening bands, not certainties.
Use the result to identify scenarios that deserve deeper review. Asset quality, liquidity, refinancing risk, accounting changes, one-time gains, cyclical revenue, and industry differences can all change the real credit picture.
FAQs
A negative Altman Z-Score can occur when profitability, working capital, or retained earnings are weak relative to assets and liabilities. It usually calls for deeper review rather than an automatic conclusion.
The original public manufacturing formula is not ideal for every company. Private firms, banks, insurers, startups, and asset-light businesses may need different credit models.