Understanding Liquidity Ratios
Financial ratios are mathematical relationships between two entities, accounts, or categories. These relationships between the various accounts in the financial statements help all the concerned stakeholders to understand the performance of a company including those areas that need more improvement.
Financial ratios are the common indicators used to scrutinize a company’s financial health. Not only are these ratios simple to calculate but also help in comparing companies across varying sectors. An analyst uses financial ratios to understand the relationships among various financial statement accounts. These ratios yield information about a company’s ability to meet short-term obligations on time, remain solvent over a longer period of time, manage assets, and operate efficiently.
Liquidity ratios
Liquidity ratios measure the ability of the enterprise to meet its short-term financial obligations in a timely manner. The capability of a company to pay off both its current as well as long-term liabilities is gauged by liquidity ratios. In other words, these ratios help us understand the levels of cash held by a company as well as the ability of the firm to convert other assets into cash to pay off its obligations.
Liquidity ratios measure the relationship of the more liquid assets of an enterprise (which is most easily convertible to cash) to the current liabilities. The most common liquidity ratios are the current ratio and acid test (or quick asset) ratio.
The current ratio is a popular way of measuring liquidity because it is a quick and easy way to express the quantitative relationship between the current assets and current liabilities. It answers the question: ‘How many rupees in current assets are there to cover for each Re 1.00 in the current liabilities?’ To calculate the current ratio, divide current assets by the current liabilities.
Current ratio = current assets/current liabilities
A rule of thumb is that a current ratio close to 2.0 is good but this is a much generalized statement. It is advisable to test the strength of the current ratio by carefully examining the enterprise's accounts receivable and inventory levels. The current ratio should, therefore, be used as a rough indicator and never as an accurate statement of the company's actual ability to pay.
The second most commonly used liquidity ratio is the quick asset ratio, often called the acid test. This ratio presents a more precise liquidity test by considering only the more liquid current assets thereby, excluding inventories, prepaid expenses, and other current assets from the calculation. In this way, the index places greater emphasis on the more immediate conversion of the current assets to provide coverage of short-term obligations. The rule of thumb for a healthy acid test index is 1.0.
Acid test = (cash + near cash assets + trade receivables)/current liabilities
The acid test presumes that trade receivables are more liquid than the inventories. Trade receivables are directly converted to cash while inventories are first converted to trade receivables (if sales are made on a credit basis) and then to cash. In addition, there is some uncertainty of the value at which inventories will be realized, since some items may become damaged, lost, or obsolete.
Let's look at an example and see how the two ratios complement each other
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)
In the above table, Company C has the highest current ratio but it relies on the realization of inventories to cover its short-term liabilities. If it is unable to convert the inventories to cash, it will only have Rs 0.55 (400 – 300 ÷ 180) in quick assets to meet each Re 1.00 of current liabilities.
Company A probably has the best liquidity of all because it does not depend on inventory realisation to meet its debts. Even without selling inventories, it has Rs 1.30 in current assets to meet every Re 1.00 in the current debt.