Calculateur du Ratio de Liquidité Immédiate — Formule
## How to Calculate the Quick Ratio
### Formula
**Quick Ratio = (Current Assets - Inventory - Prepaid Expenses) / Current Liabilities**
Also called the acid-test ratio, this metric strips out inventory and prepaid expenses because those assets cannot be converted to cash instantly. The result tells you whether the company can cover its bills using only its most liquid assets such as cash, marketable securities, and receivables.
### Formula
**Quick Ratio = (Current Assets - Inventory - Prepaid Expenses) / Current Liabilities**
Also called the acid-test ratio, this metric strips out inventory and prepaid expenses because those assets cannot be converted to cash instantly. The result tells you whether the company can cover its bills using only its most liquid assets such as cash, marketable securities, and receivables.
Exemple Résolu
A company has $500,000 in current assets, $120,000 in inventory, $30,000 in prepaid expenses, and $250,000 in current liabilities.
- Quick Assets = $500,000 - $120,000 - $30,000 = $350,000
- Quick Ratio = $350,000 / $250,000 = 1.40
- The company has $1.40 in liquid assets for each $1 of current liabilities.