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Financial Ratios - Liquidity Ratios



Liquidity Ratios

Determine a debtor’s ability to pay off current debt without raising external capital

  • Working Capital: Current Assets – Current Liabilities 

  • Current Ratio: Current Assets / Current Liabilities 

  • Quick Ratio: Liquid current assets (cash, marketable securities, current receivables) / Current liabilities.

– Generally, the higher number the results are the better

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