This data set is made up of 216 healthy firms and 212 bankruptcy firms (year 2002) and also 241 healthy firms and 220
bankruptcy firms (year 2003). Companies are described by four financial ratios expected to provide some meaningful
information about their health: EBITDA/Total Assets, Value Added/Total Sales, Quick Ratio, Accounts Payable/Total Sales.
This data set offers the possibility to predict the company's ability to cover its financial obligations and also to study
its stability over the years.