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Liquidity

Current Ratio

Current ratio compares your current assets (cash, accounts receivable, inventory) to your current liabilities (bills due soon). A ratio of 1.5 means you have $1.50 available for every $1.00 you owe. It answers the critical question: can my business survive a slow month?

Formula

Current Assets / Current Liabilities

In plain English

How many dollars you have available for every dollar of bills due soon

Why Current Ratio Matters

This metric tells you if you have enough cash cushion to handle unexpected expenses or a slow sales month. Too low and you might struggle to pay bills. Too high and you might be sitting on cash that could be invested in growth.

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