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Compute and Interpret Altman\'s Z-scores Following is selected financial informa

ID: 2771965 • Letter: C

Question

Compute and Interpret Altman's Z-scores
Following is selected financial information for ebay, for its fiscal years 2005 and 2006.

Compute and interpret Altman Z-scores for the company for both years. (Do not round until your final answer; then round your answers to two decimal places.)
2006 z-score = Answer


2005 z-score = Answer

Which of the following best describes the company's likelihood to go bankrupt given the z-score in 2006 compared to 2007.

The z-score in 2006 is half of the 2005 score. Both z-scores are well above the score that represents a healthy company.

The z-score in 2006 is double the 2005 score. The z-score has increased sharply, which suggests the company has greatly increased the risk of bankruptcy.

The z-score in 2006 is half of the 2005 score. The z-score has decreased sharply, which suggests the company is in financial distress.

The z-score in 2006 is double the 2005 score. The z-score has increased sharply, which suggests the company has greatly lowered the risk of bankruptcy.

(In millions, except per share data) 2006 2005 Current assets $ 4,970.59 $ 3,183.24 Current liabilities 2,518.39 1,484.93 Total assets 13,494.01 11,788.99 Total liabilities 2,589.38 1,741.00 Shares outstanding 1,368.51 1,404.18 Retained earnings 4,538.35 2,819.64 Stock price per share 30.07 43.22 Sales 5,969.74 4,552.40 Earnings before interest and taxes 1,439.77 1,445.18

Explanation / Answer

When analyzing the Z-Score of a company, the lower the value, the higher the odds that the company is headed toward bankruptcy. Altman came up with the following rules for interpreting a firm’s Z-Score:

In both years z score is >3

The z-score in 2006 is half of the 2005 score. Both z-scores are well above the score that represents a healthy company.

Therefore,

(In millions, except per share data) 2006 2005 Current assets 4,970.59 3,183.24 Current liabilities 2,518.39 1,484.93 Total assets 13,494.01 11,788.99 Total liabilities 2,589.38 1,741.00 Shares outstanding 1,368.51 1,404.18 Retained earnings 4,538.35 2,819.64 Stock price per share 30.07 43.22 Sales 5,969.74 4,552.40 Earnings before interest and taxes 1,439.77 1,445.18 Working capital = Current assets - current liabilities = 2,452.20 1,698.31 Market value of equity= Shares outstanding * Stock price per share = 41151.1 60688.66 Z-Score = 1.2A + 1.4B + 3.3C + 0.6D + 1.0E 11.01878 22.21352 Where: A = Working Capital/Total Assets B = Retained Earnings/Total Assets C = Earnings Before Interest & Tax/Total Assets D = Market Value of Equity/Total Liabilities E = Sales/Total Assets
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