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Alternative Bankruptcy Prediction

Proxy: Zmijewski (X-Score)

Formula / Proxy
\[ \text{$$\text{X-Score} = -4.3 - 4.5 \left( \frac{\text{Net Income}}{\text{Total Assets}} \right) + 5.7 \left( \frac{\text{Total Debt}}{\text{Total Assets}} \right) - 0.004 \left( \frac{\text{Current Assets}}{\text{Current Liabilities}} \right)$$} \]

Definition & Description

The Zmijewski Score (X-Score) is a bankruptcy prediction model using probit analysis that heavily relies on ROA, leverage, and liquidity levels.

How to Use (Panel Data)

An alternative to the Altman Z-Score. Often used because of the simplicity of the variables employed.

Full Explanation Article

An X-Score greater than 0 indicates the company is at risk of bankruptcy.

Unlike Altman, which uses the Z-Score (cutoff value of 1.8), Zmijewski uses a cutoff of zero.

Related Reference Journals

  • [1]Zmijewski, M. E. (1984). Methodological issues related to the estimation of financial distress prediction models.

Research Ideas

1

Comparative analysis of the accuracy of the Altman, Springate, and Zmijewski models in predicting retail sector bankruptcy.

Frequently Asked Questions (FAQ)

What is the difference between this proxy and regular accounting variables?

For detailed information about this proxy, please refer to the article above. NgepetData can automatically extract the required data from your PDF Annual Report.

Where does the data come from to calculate this proxy?

For detailed information about this proxy, please refer to the article above. NgepetData can automatically extract the required data from your PDF Annual Report.

Can this proxy be used for all industry sectors?

For detailed information about this proxy, please refer to the article above. NgepetData can automatically extract the required data from your PDF Annual Report.