Calcolatore Indice di Liquidita Corrente Gratuito
Calcola l'indice di liquidita corrente per valutare la solvibilita a breve termine. Analisi del capitale circolante.
Current Ratio
2.00
Current Ratio vs Total Current Assets
Formula
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.
Esempio Risolto
A company reports $500,000 in current assets and $250,000 in current liabilities.
- 01Current Ratio = $500,000 / $250,000 = 2.0
- 02Working Capital = $500,000 - $250,000 = $250,000
- 03A ratio of 2.0 means the company has $2 in current assets for every $1 of current liabilities.
Domande Frequenti
What is considered a good current ratio?
Generally, a current ratio between 1.5 and 3.0 is considered healthy. Below 1.0 can indicate liquidity problems, while a very high ratio might mean the company is not efficiently using its assets.
How does the current ratio differ from the quick ratio?
The current ratio includes all current assets (including inventory and prepaid expenses), while the quick ratio excludes inventory and other less-liquid assets to provide a more conservative measure of liquidity.
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