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Calculate Quick Ratio


The quick ratio, also known as the acid test ratio, is a financial ratio that measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated by dividing the sum of a company's cash, cash equivalents, and marketable securities by its current liabilities.

To calculate the quick ratio, follow these steps:

Gather the necessary financial information: You will need the current balances for cash, cash equivalents, marketable securities, and current liabilities. These can typically be found on the company's balance sheet.

Add the cash, cash equivalents, and marketable securities: These are the most liquid assets that the company has available to meet its short-term obligations.

Divide the total liquid assets by the current liabilities: This will give you the quick ratio.

Here's an example of how to calculate the quick ratio:

Suppose a company has $100,000 in cash, $50,000 in cash equivalents, and $50,000 in marketable securities. It also has $200,000 in current liabilities.

To calculate the quick ratio, we add the liquid assets together: $100,000 + $50,000 + $50,000 = $200,000

Then we divide the liquid assets by the current liabilities: $200,000 / $200,000 = 1

The quick ratio for this company is 1, which means that it has enough liquid assets to cover its current liabilities. A quick ratio of less than 1 may indicate that the company may have difficulty meeting its short-term obligations.

It's important to note that the quick ratio is just one financial ratio among many that can be used to evaluate a company's financial health. It's a good idea to consider a variety of financial ratios and other financial information when evaluating a company.