¿Qué es Quick Ratio?
Quick Ratio (Acid Test) is like Current Ratio but excludes inventory. Muestra if empresa can pagar immediate obligations with most liquid activos.
Piénsalo así
Emergency fund test: Bills are $3,000. You have $2,000 efectivo but $2,000 more in stuff to vender. Quick ratio only counts the $2,000 efectivo (0.67) - can you pagar without vendering stuff?
Fórmula
Quick Ratio = (Current Activos - Inventory) / Current Pasivos- Quick Activos: Efectivo, mercadoable securities, receivables
- Current Pasivos: Bills due within 1 year
Por qué importa
- Más conservative than current ratio
- Muestra immediate liquidez
- Critical in crisis situations
- Importantee for companies with slow inventory
¿Cuál es un buen valor?
< 0.5
Very Riesgoso
Líquidoez problems
0.5-1
Preocupante
May struggle in crisis
1-1.5
Saludable
Can meet obligations
> 1.5
Fuerte
Excellent liquidez
Ejemplo del mundo real
Software empresa: Quick ratio 2.0 (no inventory). Retailer: Quick ratio 0.3 (heavy inventory). Service empresa: Quick ratio 1.2 (mostly receivables).
Cosas a tener en cuenta
- Receivables might be uncollectable
- Some industries naturally have low quick ratios
- Seasonal businesses show variation
- Doesn't consider credit lines
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