Wynn Resorts (BSP:W1YN34) Altman Z-Score: 1.24 (As of Jul. 15, 2026) — Near Median

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BSP:W1YN34 Wynn Resorts Ltd BSP:W1YN34
77 GF Score
Price R$260.00
GF Value R$321.22
! 4 Warning Signs
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What is Wynn Resorts Altman Z-Score?

Wynn Resorts BSP:W1YN34 77 Altman Z-Score is 1.24 as of Jul. 15, 2026, which is 8% above its 10-year median of 1.15. GuruFocus rates BSP:W1YN34 with a GF Score™ of 77/100 and a GF Value™ of R$321.22. The stock has 4 warning signs investors should review. Among 835 Travel & Leisure companies, Wynn Resorts ranks worse than 67.19% on this metric.

The Altman Z-Score is a model designed to predict the likelihood of a company going bankrupt within the next two years. Created by American finance professor Edward Altman in 1968, the model is specifically designed for publicly traded manufacturing companies with assets greater than $1 million.

Warning Sign:

Altman Z-score of 1.2 is in distress zone. This implies bankruptcy possibility in the next two years.

Wynn Resorts has a Altman Z-Score of 1.24, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

The zones of discrimination were as such:

When Altman Z-Score <= 1.8, it is in Distress Zones.
When Altman Z-Score >= 3, it is in Safe Zones.
When Altman Z-Score is between 1.8 and 3, it is in Grey Zones.

The historical rank and industry rank for Wynn Resorts's Altman Z-Score or its related term are showing as below:

BSP:W1YN34' s Altman Z-Score Range Over the Past 10 Years
Min: 0.29   Med: 1.15   Max: 1.89
Current: 1.2

During the past 13 years, Wynn Resorts's highest Altman Z-Score was 1.89. The lowest was 0.29. And the median was 1.15.


Wynn Resorts  (BSP:W1YN34) Altman Z-Score Explanation

X1: The Working Capital/Total Assets (WC/TA) ratio is a measure of the net liquid assets of the firm relative to the total capitalization. Working capital is defined as the difference between current assets and current liabilities. Ordinarily, a firm experiencing consistent operating losses will have shrinking current assets in relation to total assets. Altman found this one proved to be the most valuable liquidity ratio comparing with the current ratio and the quick ratio. This is however the least significant of the five factors.

X2: Retained Earnings/Total Assets: the RE/TA ratio measures the leverage of a firm. Retained earnings is the account which reports the total amount of reinvested earnings and/or losses of a firm over its entire life. Those firms with high RE, relative to TA, have financed their assets through retention of profits and have not utilized as much debt.

X3, Earnings Before Interest and Taxes/Total Assets (EBIT/TA): This ratio is a measure of the true productivity of the firm's assets, independent of any tax or leverage factors. Since a firm's ultimate existence is based on the earning power of its assets, this ratio appears to be particularly appropriate for studies dealing with corporate failure. This ratio continually outperforms other profitability measures, including cash flow.

X4, Market Value of Equity/Book Value of Total Liabilities (MVE/TL): The measure shows how much the firm's assets can decline in value (measured by market value of equity plus debt) before the liabilities exceed the assets and the firm becomes insolvent.

X5, Revenue/Total Assets (S/TA): The capital-turnover ratio is a standard financial ratio illustrating the sales generating ability of the firm's assets.

Read more about Altman Z-Score and the original research.


Be Aware

Altman Z-Score does not apply to financial companies.


Wynn Resorts Altman Z-Score Related Terms


Wynn Resorts Altman Z-Score Historical Data

* Premium members only.

The historical data trend for Wynn Resorts's Altman Z-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Wynn Resorts Altman Z-Score Chart

Wynn Resorts Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Altman Z-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.53 0.56 1.08 1.23 1.30

Wynn Resorts Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Altman Z-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.08 1.09 1.40 1.30 1.23

BSP:W1YN34 vs MGM, BYD, CZR: Altman Z-Score Comparison

For the Resorts & Casinos subindustry, Wynn Resorts's Altman Z-Score, along with its competitors' market caps and Altman Z-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Wynn Resorts Altman Z-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Wynn Resorts's Altman Z-Score distribution charts can be found below:

* The bar in red indicates where Wynn Resorts's Altman Z-Score falls into.


BSP:W1YN34
77GF Score
Wynn Resorts Ltd BSP:W1YN34
Altman Z-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Wynn Resorts Altman Z-Score Calculation

Altman Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.

Wynn Resorts's Altman Z-Score for today is calculated with this formula:

Z=1.2*X1+1.4*X2+3.3*X3+0.6*X4+1.0*X5
=1.2*0.0366+1.4*-0.1054+3.3*0.096+0.6*0.7452+1.0*0.5832
=1.24

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency. GuruFocus does not calculate Altman Z-Score when X4 or X5 value is 0.

Trailing Twelve Months (TTM) ended in Mar. 2026:
Total Assets was R$67,490 Mil.
Total Current Assets was R$12,703 Mil.
Total Current Liabilities was R$10,231 Mil.
Retained Earnings was R$-7,112 Mil.
Pre-Tax Income was 840.24 + 788.9 + 1016.626 + 485.529 = R$3,131 Mil.
Interest Expense was -796.792 + -850.085 + -845.107 + -857.109 = R$-3,349 Mil.
Revenue was 9710.123 + 10180.243 + 9834.385 + 9637.475 = R$39,362 Mil.
Market Cap (Today) was R$53,968 Mil.
Total Liabilities was R$72,418 Mil.

* Note that for stock reported semi-annually or annually, GuruFocus uses latest annual data as the TTM data.

X1=Working Capital/Total Assets
=(Total Current Assets - Total Current Liabilities)/Total Assets
=(12703.258 - 10231.399)/67489.546
=0.0366

X2=Retained Earnings/Total Assets
=-7111.508/67489.546
=-0.1054

X3=Earnings Before Interest and Taxes/Total Assets
=(Pre-Tax Income - Interest Expense)/Total Assets
=(3131.295 - -3349.093)/67489.546
=0.096

X4=Market Value Equity/Book Value of Total Liabilities
=Market Cap/Total Liabilities
=53968.200/72417.608
=0.7452

X5=Revenue/Total Assets
=39362.226/67489.546
=0.5832

The zones of discrimination were as such:

Distress Zones - 1.81 < Grey Zones < 2.99 - Safe Zones

Wynn Resorts has a Altman Z-Score of 1.24 indicating it is in Distress Zones.

Study by Altman found that companies that are in Distress Zone have more than 80% of chances of bankruptcy in two years.

Frequently Asked Questions Learn more about Altman Z-Score →
What does a Altman Z-Score of 1.24 mean?
Wynn Resorts (BSP:W1YN34) has a Altman Z-Score of 1.24 as of Jul. 15, 2026. The Altman Z-score measures a company's bankruptcy risk. View historical data on Wynn Resorts and its competitors. This is near median its historical median of 1.15. Over the past decade, Wynn Resorts' Altman Z-Score has ranged from 0.29 to 1.89. According to the industry distribution chart, Wynn Resorts ranks #561 out of 835 companies in the Travel & Leisure industry, placing it in the top 67.2%.
Is Wynn Resorts' Altman Z-Score too high?
Wynn Resorts' current Altman Z-Score of 1.24 is near median its 10-year median of 1.15. Over the past 10 years, this metric has ranged from a low of 0.29 to a high of 1.89. The Travel & Leisure industry median Altman Z-Score is 1.99. Wynn Resorts' value of 1.24 is 37.7% below this industry median. Based on the distribution chart, Wynn Resorts ranks #561 out of 835 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Wynn Resorts has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Wynn Resorts' Altman Z-Score compare to MGM and BYD?
According to the Travel & Leisure industry distribution chart, Wynn Resorts ranks #561 out of 835 companies for Altman Z-Score. This places Wynn Resorts in the lower half of its industry. The industry median Altman Z-Score is 1.99. Wynn Resorts' value of 1.24 is 37.7% below this benchmark. Historically, Wynn Resorts' own Altman Z-Score has ranged from 0.29 to 1.89 over the past decade. While the company's 10-year median is 1.15 vs. the industry median of 1.99, Wynn Resorts has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Altman Z-Score for a Travel & Leisure company?
The median Altman Z-Score among Travel & Leisure companies is 1.99, based on 835 companies in the industry. Companies in the top quartile (top 25%) have a Altman Z-Score significantly above this median, while those in the bottom quartile fall well below. However, Altman Z-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Wynn Resorts's current Altman Z-Score of 1.24 is 37.7% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Altman Z-Score mean?
A high Altman Z-Score can signal that a stock is expensive relative to its fundamentals. The Altman Z-score measures a company's bankruptcy risk. View historical data on Wynn Resorts and its competitors. For the Travel & Leisure industry, the median Altman Z-Score is 1.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wynn Resorts's current Altman Z-Score is 1.24, which is near median its own 10-year median of 1.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wynn Resorts stock overvalued right now?
Wynn Resorts (BSP:W1YN34) has a current Altman Z-Score of 1.24. The stock's GF Value™ is R$321.22, compared to a current price of R$260.00 — trading 19.1% below its estimated fair value. The current Altman Z-Score is 1.24, which is near median its 10-year median of 1.15 and 37.7% below the Travel & Leisure industry median of 1.99. Wynn Resorts' overall GF Score™ is 77/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Altman Z-Score calculated?
Altman Z-Score is calculated from a company's financial statements. For Wynn Resorts (BSP:W1YN34), the current Altman Z-Score is 1.24 as of Jul. 15, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Wynn Resorts (BSP:W1YN34) Overvalued in 2026?

Based on GuruFocus' analysis, Wynn Resorts stock appears to be undervalued. The current stock price of R$260.00 is trading 19.1% below its estimated GF Value™ of R$321.22.

Key valuation signals for BSP:W1YN34:

  • Altman Z-Score: 1.24 (near median its 10-year median of 1.15)
  • GF Value™: R$321.22 vs. price of R$260.00 (19.1% below fair value)
  • GF Score™: 77/100 with 4 warning signs
  • Industry Position: 37.7% below the Travel & Leisure median (#561 of 835)

No single metric tells the full story. See the BSP:W1YN34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wynn Resorts Business Description

Address 3131 Las Vegas Boulevard South, Las Vegas, NV, USA, 89109
Wynn Resorts operates luxury casinos and resorts. The company was founded in 2002 by Steve Wynn, the former CEO. The company operates four megaresorts: Wynn Macau and Encore in Macao and Wynn Las Vegas and Encore in Las Vegas. Cotai Palace opened in August 2016 in Macao, and Encore Boston Harbor in Massachusetts opened June 2019. We expect the company to continue to build nongaming rooms and attractions in Macao over the next few years, including a new 432-suite tower adjacent to its Palace resort opening in 2029. We model Wynn's managed integrated resort in the United Arab Emirates to open in 2027. The company received 49% and 51% of its 2025 prepandemic EBITDA from Macao and the US, respectively.
77GF Score

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Altman Z-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$260.00
Price
R$321.22
GF Value