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  2. Quick ratio - Wikipedia

    en.wikipedia.org/wiki/Quick_ratio

    In finance, the quick ratio, also known as the acid-test ratio, is a liquidity ratio that measures the ability of a company to use near-cash assets (or 'quick' assets) to extinguish or retire current liabilities immediately. It is the ratio between quick assets and current liabilities. A normal liquid ratio is considered to be 1:1.

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  4. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Quick ratio is liquidity indicator that defines current ratio by measuring the most liquid current assets in the company that are available to cover liabilities. Unlike to the current ratio, inventories and other assets that are difficult to convert into the cash are excluded from the calculation of quick ratio. [22] [23]

  5. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    Values used in calculating financial ratios are taken from the balance sheet, income statement, statement of cash flows or ... Acid-test ratio (Quick ratio) [18]

  6. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    Such assets are expected to be realised in cash or consumed during the normal operating cycle of the business. On a balance sheet, assets will typically be classified into current assets and long-term fixed assets. [2] The current ratio is calculated by dividing total current assets by total current liabilities. [3]

  7. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Financial ratios are very powerful tools to perform some quick analysis of financial statements. There are four main categories of ratios: liquidity ratios, profitability ratios, activity ratios and leverage ratios. These are typically analyzed over time and across competitors in an industry.

  8. Realty Income (O) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/realty-income-o-q4-2024-230015215.html

    Our fixed charge coverage ratio of 4.7 times remains consistent with the 4.5% to 4.7% range delivered in 2023 and 2024. ... The consistency of our cash flow and stability of our balance sheet ...

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]