Current Ratio

What is Current Ratio?

Current Ratio measures if a company can pay short-term obligations with short-term assets. Above 1 means more current assets than current liabilities.

Think of it like this

Your monthly bills are $3,000. You have $4,500 in checking/savings. Your current ratio is 1.5 - you can cover bills with cushion left over!

Formula

Current Ratio = Current Assets / Current Liabilities
  • Current Assets: Cash, inventory, receivables (< 1 year)
  • Current Liabilities: Bills and debts due within 1 year

Why it matters

  • Shows short-term financial health
  • Can company pay its bills?
  • Important for suppliers and creditors
  • Red flag if below 1

What's a good value?

< 1
Risky
May struggle to pay bills
1-1.5
Tight
Just enough to cover obligations
1.5-2
Healthy
Good cushion
> 2
Strong
Very liquid (or inefficient)

Real-world example

Amazon current ratio: 1.1 - operates efficiently with low inventory. Apple: 1.0 - just-in-time operations. Struggling retailer: 0.7 - may miss payments.

Things to watch out for

  • Inventory might not be liquid
  • Quality of receivables matters
  • Too high might mean inefficiency
  • Industry norms vary significantly

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