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  2. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    The formula is: Current ratio: Current assets / Current liabilities ... For example, Walmart had a 0.83 current ratio as of January 2024. In this case, a low current ratio reflects Walmart’s ...

  3. Current ratio - Wikipedia

    en.wikipedia.org/wiki/Current_ratio

    It is the ratio of a firm's current assets to its current liabilities, ⁠ Current Assets / Current Liabilities ⁠. The current ratio is an indication of a firm's accounting liquidity. Acceptable current ratios vary across industries. [1] Generally, high current ratio are regarded as better than low current ratios, as an indication of whether ...

  4. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...

  5. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    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. However, some current assets are more difficult to sell at full value in a hurry.

  6. What Is the Return on Assets Ratio Formula? - AOL

    www.aol.com/return-assets-ratio-formula...

    An Overview of the Return on Assets Ratio Formula Return on assets is a measure of corporate efficiency. The more a company can earn relative to its total assets, the more productive it is.

  7. Liquidity ratio - Wikipedia

    en.wikipedia.org/wiki/Liquidity_ratio

    Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.

  8. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    The classification of liabilities also plays a role in determining financial ratios, such as the current ratio—calculated as current assets divided by current liabilities. A higher current ratio indicates that the business has sufficient current assets to cover its obligations over the coming year, suggesting stronger liquidity. [1] The ...

  9. Current divider - Wikipedia

    en.wikipedia.org/wiki/Current_divider

    The formula describing a current divider is similar in form to that for the voltage divider. However, the ratio describing current division places the impedance of the considered branches in the denominator, unlike voltage division, where the considered impedance is in the numerator. This is because in current dividers, total energy expended is ...