<![CDATA[In Indonesia, the potential for financial distress faced by companies in the building construction sub-sector remains relatively high. This is indicated by net profit losses and increased debt in financial statement data for the 2020-2024 period. This study aims to examine and identify the potential for financial distress in companies in the building construction sub-sector using the Altman Z-Score model for the 2020-2024 period. The method used is quantitative descriptive with secondary data in the form of financial statements from 20 companies observed for 5 years, resulting in 100 observations using a purposive sampling technique. Data analysis was performed using the Altman Z-Score model with the help of Microsoft Excel. The results show that 8 companies are in the distress zone: ACST, ADHI, MTPS, PTDU, RONY, TAMA, WIKA, and WSKT. Then, 4 companies are in the gray zone: DGIK, IDPR, PPRE, and PTPP. 8 companies are in the safe zone: BUKK, JKON, NRCA, PBSA, PTPW, SSIA, TOTL, and WEGE. These findings indicate the potential for financial distress in some companies in the building construction sub-sector. This research is expected to serve as evaluation material for companies, a reference for investors, and a basis for further research.]]>
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