All terms

Liquidity ratio

A measure of ability to meet short-term obligations.

Definition

Liquidity ratios compare short-term assets to short-term liabilities. The current ratio uses all current assets; the quick ratio excludes inventory as less readily convertible.

Why it matters

Lenders and acquirers look at liquidity before profitability. A ratio below one signals that obligations due this year exceed the resources available to meet them.

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