Calcolatore Indice di Cassa — Formula

How to Calculate the Cash Ratio

Formula

Cash Ratio = Cash and Cash Equivalents / Current Liabilities

The cash ratio is the most stringent liquidity metric. Unlike the current ratio or quick ratio, it only considers cash on hand and short-term investments that can be liquidated immediately. Most companies operate with a cash ratio below 1.0 because holding excessive cash is capital-inefficient. However, a very low cash ratio leaves little buffer for surprises.

Esempio Risolto

A company holds $200,000 in cash and equivalents and has $300,000 in current liabilities.

  1. Cash Ratio = $200,000 / $300,000 = 0.67
  2. Liability Coverage = 0.67 x 100 = 67%
  3. The company can cover 67% of short-term liabilities with cash alone.