計算過程： x1=[(273.3-170.5)/550.75]*100=18.67 x2=[(155+1.55)/550.75]*100=28.42 x3=[(42.15+9.5)/550.75]*100=9.38 x4=[35.55*12.1/(170.5+97.35)]*100=160.60 x5=624.4/550.75=1.13 Z=0.012X1＋0.014 X2＋0.033 X3＋0.006 X4＋0.999 X5 =0.012*18.67+0.014*28.42+0.033*9.38+0.006*160.6+0.999*1.13=3.02>2.675 破產(chǎn)可能性很小。