免费现金比率计算器
计算企业现金比率，衡量仅以现金及等价物偿还短期负债的能力。
Cash Ratio
0.67
Cash Ratio vs Cash and Cash Equivalents
公式
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.
计算示例
A company holds $200,000 in cash and equivalents and has $300,000 in current liabilities.
- 01Cash Ratio = $200,000 / $300,000 = 0.67
- 02Liability Coverage = 0.67 x 100 = 67%
- 03The company can cover 67% of short-term liabilities with cash alone.
常见问题
Is a cash ratio above 1.0 always good?
Not necessarily. While a ratio above 1.0 means you can cover all short-term debts with cash, it may also signal that cash is sitting idle rather than being invested in growth opportunities.
What is included in cash equivalents?
Cash equivalents are short-term, highly liquid investments that can be readily converted to cash with minimal risk of value change. Examples include Treasury bills, money market funds, and commercial paper with maturities under 90 days.
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