Fair-to-Midland Manufacturing, Inc. (FMM), has applied for a loan at True Credit Bank. Jon Fulkerson, the credit analyst at the bank, has gathered the following information from the companys financial statements:

Total assets	$77,000
EBIT	7,000
Net working capital	3,500
Book value of equity	20,000
Accumulated retained earnings	16,900
Sales	93,000

The stock price of FMM is $22 per share and there are 5,100 shares outstanding. What is the Z-score for this company? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)