Calculateur du Ratio de Liquidité Générale — Formule

How to Calculate the Current Ratio

Formula

Current Ratio = Current Assets / Current Liabilities

The current ratio gauges whether a business holds enough short-term assets to cover its short-term debts. A ratio above 1.0 means the company can meet its obligations; below 1.0 signals potential liquidity trouble. Most analysts consider a ratio between 1.5 and 3.0 healthy, though the ideal value depends on industry norms.

Exemple Résolu

A company reports $500,000 in current assets and $250,000 in current liabilities.

  1. Current Ratio = $500,000 / $250,000 = 2.0
  2. Working Capital = $500,000 - $250,000 = $250,000
  3. A ratio of 2.0 means the company has $2 in current assets for every $1 of current liabilities.