Edward Altman says in his study that zombie companies are an unintended consequence of the credit market. In this sense, the study and work focused on the treatment of data from the financial statements, elements necessary for the calculation of the Z-score and Z’-score. The timeline for analysis in the detection of this type of companies defined by the author is three years, so in this study the presence of zombie companies between 2019 and 2021 in the previously furniture sector in Portugal is analysed. In this sector, in the years under review, there was no exceeding of 25% of all companies in the sector, considered as zombie (reference value considering the survival rate of companies provided by Pordata), reinforcing the safeguard of the assumption of continuity in auditing. The data of this study were worked with a view to performing a Multiple Linear Regression, from which it is concluded that there are statistically significant variables with the ability to explain one model built for Z-score and the other for Z″-score. Regarding the complete model (for the three years of study) EBIT/ASSET is always accepted, this ratio represents the ability of a company to generate gains based on its equity.