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	$109,000
EBIT	8,600
Net working capital	5,100
Book value of equity	36,000
Accumulated retained earnings	18,500
Sales	109,000

The stock price of FMM is $38 per share and there are 6,700 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.)