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  2. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    For example, Walmart had a 0.83 current ratio as of January 2024. In this case, a low current ratio reflects Walmart’s strong competitive position.

  3. Current ratio - Wikipedia

    en.wikipedia.org/wiki/Current_ratio

    A current ratio of less than 1 indicates that the company may have problems meeting its short-term obligations. [3] However, if inventory turns into cash much more rapidly than the accounts payable become due, then the firm's current ratio can comfortably remain less than one. [ 4 ]

  4. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...

  5. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  6. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    The classification of liabilities also plays a role in determining financial ratios, such as the current ratio—calculated as current assets divided by current liabilities. A higher current ratio indicates that the business has sufficient current assets to cover its obligations over the coming year, suggesting stronger liquidity. [1] The ...

  7. Liquidity ratio - Wikipedia

    en.wikipedia.org/wiki/Liquidity_ratio

    Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.

  8. Quick ratio - Wikipedia

    en.wikipedia.org/wiki/Quick_ratio

    In finance, the quick ratio, also known as the acid-test ratio, is a liquidity ratio that measures the ability of a company to use near-cash assets (or 'quick' assets) to extinguish or retire current liabilities immediately. It is the ratio between quick assets and current liabilities. A normal liquid ratio is considered to be 1:1.

  9. Stock and flow - Wikipedia

    en.wikipedia.org/wiki/Stock_and_flow

    For example, the debt to GDP ratio has units of years (as GDP is measured in, for example, dollars per year whereas debt is measured in dollars), which yields the interpretation of the debt to GDP ratio as "number of years to pay off all debt, assuming all GDP devoted to debt repayment". The ratio of a flow to a stock has units 1/time.