Tools

Altman Z-Score Calculator

Predict corporate bankruptcy risk using Altman's Z-Score model. Enter 7 financial metrics and instantly get the risk zone: Safe, Grey, or Distress.

Financial Inputs

Supports M, B, K suffixes
Current Assets − Current Liabilities
€/$
Sum of all company assets
€/$
Accumulated profits (from balance sheet)
€/$
Earnings Before Interest & Taxes
€/$
Shares outstanding × current share price
€/$
Total liabilities (short + long term)
€/$
Annual revenue / turnover
€/$
Enter financial data to calculate
Fill in all 7 fields on the left to compute the Altman Z-Score in real time.
Formula
Z = 1.2×X1 + 1.4×X2
    + 3.3×X3 + 0.6×X4
    + 1.0×X5
> 2.99Safe Zone
1.81–2.99Grey Zone
< 1.81Distress Zone

Formula Reference

Altman's Z-Score (1968) combines five accounting ratios, each capturing a different dimension of financial health. The formula was derived from discriminant analysis of 66 US manufacturing companies.

Z = 1.2×X1 + 1.4×X2 + 3.3×X3 + 0.6×X4 + 1.0×X5
X1
1.2×
Working Capital / Total Assets
Measures short-term liquidity. A negative ratio signals that current liabilities exceed current assets — a key early warning signal.
Low-moderate
X2
1.4×
Retained Earnings / Total Assets
Measures cumulative profitability and reinvested earnings over time. Young companies typically score low here regardless of current performance.
Moderate
X3
3.3×
EBIT / Total Assets
The most heavily weighted ratio. Measures operating profitability relative to assets — the core test of a business model's sustainability.
High (3.3×)
X4
0.6×
Market Value of Equity / Book Value of Total Debt
Shows how much the market values the company relative to its liabilities. Captures solvency and market confidence. Use book equity for private companies (Z'-Score).
Low
X5
1.0×
Net Sales / Total Assets
Measures asset turnover — how efficiently the company generates revenue from its asset base. Capital-intensive industries typically score lower.
Moderate
Z'-Score for Private Companies

For private companies, Altman developed the Z'-Score variant (1983): X4 is replaced by Book Value of Equity / Total Liabilities (since market equity is unavailable). Thresholds shift: Safe > 2.9 | Grey 1.23–2.9 | Distress < 1.23. Coefficients also differ slightly.

Model Limitations

The original model was validated on US manufacturing companies (1946–1965 data). It is less reliable for financial institutions, holding companies, real estate firms, and service businesses. Use alongside qualitative analysis, sector benchmarks, and credit agency ratings for robust assessments.

Frequently Asked Questions

What is the Altman Z-Score?

The Altman Z-Score is a quantitative financial model developed by NYU professor Edward Altman in 1968. It uses five accounting ratios to produce a single score predicting the probability of corporate bankruptcy within two years. The model achieved 95% accuracy in original testing on US manufacturing firms.

What Z-Score indicates high bankruptcy risk?

A Z-Score below 1.81 places a company in the Distress Zone, indicating high bankruptcy risk. The Grey Zone (1.81–2.99) is ambiguous — further analysis is required. A score above 2.99 is considered safe. These thresholds apply to the original public-company model; the Z'-Score for private companies uses different cutoffs.

Can I use the Z-Score for banks or financial companies?

No. The original model explicitly excludes financial institutions. Banks have fundamentally different capital structures (high leverage is normal) and regulatory frameworks that make the Z-Score ratios misleading. Altman developed separate models for non-manufacturing and emerging market firms.

Why is X3 (EBIT/Total Assets) weighted so heavily?

With a coefficient of 3.3, X3 has the highest weighting because operating profitability is the most fundamental indicator of a company's ability to service its obligations. A company generating strong EBIT relative to its asset base is inherently more resilient than one dependent on financing or asset sales.

How accurate is the Z-Score in practice?

Altman's original research showed 95% accuracy one year prior to bankruptcy, and 72% accuracy two years prior. Accuracy degrades further in advance. The model's predictive power has held up over decades, but it must be used with caution for non-manufacturing or non-US companies.

What does a negative Z-Score mean?

A negative Z-Score is possible when ratios like X1, X2, or X3 are deeply negative (e.g., persistent losses, negative equity, severe working capital deficits). It indicates extreme financial distress well below the 1.81 threshold. Such companies face very high near-term insolvency risk.

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