Current ratio

Quick ratio
Cash ratio
Net working capital
Assessment

How it works

The current ratio compares everything due to come in within a year against everything due to go out. The quick ratio removes inventory, on the grounds that stock cannot always be sold quickly at full value. The cash ratio strips it back to cash alone — the most conservative test.

The gap between the three is informative in itself. A strong current ratio alongside a weak quick ratio means the liquidity is sitting in stock, which is exactly the position that turns awkward when a payment falls due unexpectedly.

Current = CA ÷ CL · Quick = (CA − inventory) ÷ CL · Cash = cash ÷ CL

  • Current assets — cash, receivables, inventory, prepayments
  • Current liabilities — payables, accruals, short-term borrowing, tax due
  • Quick assets — current assets less inventory — what converts to cash quickly

Worked example

14,200,000 current assets including 4,800,000 stock and 2,100,000 cash, against 8,600,000 liabilities

Inputs

Current assets14,200,000
Inventory4,800,000
Cash2,100,000
Current liabilities8,600,000

Results

Current ratio1.65×
Quick ratio1.09×
Cash ratio0.24×

A comfortable current ratio, a marginal quick ratio. A third of the apparent liquidity is stock that has to be sold first.

Frequently asked questions

What is a good current ratio?

Between 1.5 and 3.0 for most businesses. Below 1.0 means short-term liabilities exceed short-term assets, which is a genuine warning. Much above 3.0 often signals idle capital rather than strength.

Why exclude inventory from the quick ratio?

Because it may not convert to cash quickly or at book value. Stock that is seasonal, perishable or specialised can take months to shift, and often only at a discount.

Can a ratio be too high?

Yes. A current ratio of 5 usually means cash sitting idle, receivables nobody is chasing, or overstocked warehouses. All three are capital earning nothing.

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