Liquidity Ratios - Current Ratio and Quick Ratio (Acid Test Ratio)

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  • Опубліковано 3 лют 2025

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  • @tahaesfahaninejad3798
    @tahaesfahaninejad3798 3 роки тому +78

    Keep in mind having a high QR does not always mean a good thing. Companies generally should always be re-investing and not have too much cash and liquid assets on hand. Also, having a number lower than one is not really always a bad thing, and it should be regarded with the type of company and other ratios, including current ratio in mind; as some companies might generally be very asset-heavy but not super liquid (ex: airline, cruise companies, etc...) and this does not mean they are doing bad or they are in a bad economic state.
    Just thought to add in case anyone is looking for a deeper layer of knowledge.

    • @johnlokaala3623
      @johnlokaala3623 2 роки тому +1

      great insights!

    • @tylermerker8447
      @tylermerker8447 2 роки тому +2

      but those are fixed assets. fixed assets are not included in the current and quick ratio calculation. liquidity is important for the operating cycle not how much theyre reinvesting or levering fixed assets. i understand where you’re going

    • @elvisochieng6267
      @elvisochieng6267 2 роки тому +1

      True but having a good cash position is helpful in handling economic ups and downs

    • @pinkymermaid9967
      @pinkymermaid9967 Рік тому

      Generally, having a High QR is good.

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  • @lenintamilmani4428
    @lenintamilmani4428 3 роки тому +3

    Yeah thank you so much for this video. I'm really understand the CR & QR with the simple example and the way of you explained. Thanks you once again.

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  • @ghufrannawabi2590
    @ghufrannawabi2590 3 роки тому +3

    Question! How come for company XYZ part B; you subtracted CA - I - PE to get Liquid Assets. But for company ABC, you added C + CE + AR + MS to get Liquid Assets. Please explain!

    • @richardrichmaniquis7594
      @richardrichmaniquis7594 3 роки тому +1

      There are two ways to calculate quick ratio:
      QR = (Current Assets - Inventories - Prepaid Expenses) / Current Liabilities.
      QR = (Cash + Cash Equivalents + Marketable Securities + Accounts Receivable) / Current Liabilities.
      The first quick ratio formula emphasizes the items that can’t be quickly turned into cash. Inventories can be sold off for cash, but it might take more than 90 days. To attempt to sell them off rapidly, you might have to accept a large discount to their market value. Prepaid expenses are items like prepaid insurance and prepaid subscriptions. These aren’t included in how to calculate quick ratio because they can’t be used to pay current liabilities. Theoretically, you could attempt to cancel them and receive a refund, but it can take a long time and you will probably not receive the full value of the prepaid.
      The second quick ratio formula is equivalent to the first, but it concentrates on items that can be quickly turned into cash. Accounts receivable might be problematic to the extent you have accounts that will be delinquent, unpaid or have due dates longer than 90 days. However, in most situations, you should be able to collect the money due you within 90 days unless you have historical evidence to the contrary.

    • @Kouhoshi
      @Kouhoshi 2 роки тому +1

      Same question

    • @silitamilambochembe5583
      @silitamilambochembe5583 2 роки тому +1

      Same question I have

  • @ashokkverma2074
    @ashokkverma2074 5 місяців тому

    simple and good

  • @gemrockstoneinyeshua7615
    @gemrockstoneinyeshua7615 3 місяці тому

    Thanks ! Nice & easy! ❤

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    @franzphiri5088 Рік тому

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    @AdalbaroObinna 4 місяці тому

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  • @stargazereinz7603
    @stargazereinz7603 4 роки тому

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    @januariosoares3605 2 роки тому

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  • @sonicfrogdotnet
    @sonicfrogdotnet 7 місяців тому +1

    Maybe I missed something (it's morning and I haven't had my coffee? 😁 )... If inventory is not considered a liquid asset and normally isn't included in the Quick Ratio, why is it used in the quick ratio in this example?

  • @mazenbira1776
    @mazenbira1776 3 роки тому

    What is the major ratios for debt managment for government sector were they use cash basis not accrual basis

  • @koketsomachubeng5049
    @koketsomachubeng5049 2 роки тому

    why do not we add inventory and prepaid in the current asset when we calculate the current asset ratio?

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    @soumyadeepsarkar2119 Рік тому

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  • @kclairemanalang
    @kclairemanalang Рік тому

    how to know when you will add all the liquid assets bcs in the first example, you subtracted all the liquid assest

  • @stewiegriffingaming5449
    @stewiegriffingaming5449 4 роки тому +4

    Sir how to calculate liquid ratio when current assets and current liabilities are not given
    But here are given working capital, current ratio and stock

    • @sonyvalencia
      @sonyvalencia 3 роки тому

      Yes, same thing I was wondering some companies don't give the current assets or current liabilities.

    • @subodhghimire9677
      @subodhghimire9677 3 роки тому +1

      Working capital is current assets minus the current liablities. Current assets is
      1. Total assets minus fixed assets
      (or)
      2. Liquid assets + closing stock + prepaid expense.

  • @yoo562
    @yoo562 4 місяці тому

    Ideal current ratio is 2:1
    Ideal quick ratio is 1:1
    These ratios are mostly expressed as pure ratio

  • @pubgmobileclashroyale4725
    @pubgmobileclashroyale4725 5 місяців тому

    Good video

  • @lilithantsuke-ntsuke9557
    @lilithantsuke-ntsuke9557 2 роки тому +2

    Thank you so much😭😭❤❤I learnt a lot from this video.

  • @sharonmitiwe7391
    @sharonmitiwe7391 2 роки тому

    Beloved tutor can I have more accounting videos please!

  • @mikebustamante412
    @mikebustamante412 Рік тому

    how to know the amount of assets and liabilities using the current and quick ratio?

  • @funnyvideoskaaada9680
    @funnyvideoskaaada9680 2 роки тому

    Sir if there is working capital so what will do

  • @shizebtw7082
    @shizebtw7082 Рік тому

    Bro teaches everything

  • @kingsmanw
    @kingsmanw 3 роки тому

    In the last question how can we tell which is a current asset and a liquid asset?

  • @NIVIOUSMWELWA
    @NIVIOUSMWELWA 2 місяці тому

    But why did you subtract the first liquid assets and summed up the second

  • @jerwinddronervlog
    @jerwinddronervlog 3 роки тому

    Hi, i ask the current ratio and quick ratio is Liquidity Ratios right?

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    @aaravtyagi8318 5 років тому +4

    Organic chemistry tutor’s fan hit a like

  • @wisemanemk
    @wisemanemk Рік тому

    Why are we subtracting Prepaid Expense, and not only Inventory... i thought we only subtract inventory only on Acid test ratio?

  • @Nobody-vw5ud
    @Nobody-vw5ud 4 роки тому

    Thank u so much
    This helped me alot💕

  • @gemmaalcosero9950
    @gemmaalcosero9950 4 роки тому

    This is so much helpful! But what if the liabilities is 0?

    • @manahilqadeer2536
      @manahilqadeer2536 4 роки тому +1

      I don't think its possible to not have any liabilities. there will always be some liability

    • @darkzonegaming9169
      @darkzonegaming9169 2 роки тому

      u shall broketh math

  • @richardrichmaniquis7594
    @richardrichmaniquis7594 3 роки тому +1

    if inventory is not a liquid asset, why it is included?

  • @rishikeyyadav5717
    @rishikeyyadav5717 2 роки тому +1

    Aren't lnventories same as current assets?

  • @cathal7144
    @cathal7144 4 роки тому

    Super helpful, thanks.

  • @abdullahashraf7706
    @abdullahashraf7706 2 роки тому

    hi
    my teacher also told me that there is in profitability ratio called acid test ratio
    can you make a video for it explaining why it is considered one of the profitability ratios and what is the equation of it plsssss
    i have an exam after 1 week
    i would really appreciate it

  • @adithyanc.s719
    @adithyanc.s719 5 років тому

    First one form India💕💕💕💕

  • @jahmoystjacques6686
    @jahmoystjacques6686 4 роки тому

    Nice video

  • @charlesjojobesitan5504
    @charlesjojobesitan5504 3 роки тому

    Current Ratio deals with time and it is asking are making money today?
    The Quick Ratio is asking are making money? If not, do you have the assets to pay for the company debt?

  • @RogueViral
    @RogueViral 4 роки тому

    Is inventory not a current asst since it can be converted into cash within one year?

    • @alizaywaqar2275
      @alizaywaqar2275 4 роки тому +1

      It is but not a liquid asset as it takes time to sell inventory.

  • @khadijamim9487
    @khadijamim9487 2 роки тому

    Quick ratio and acid test ratio same?

  • @abelpshibu4602
    @abelpshibu4602 4 роки тому

    Very nice

  • @Tendo_27
    @Tendo_27 3 роки тому

    Thank you

  • @romariodickson6702
    @romariodickson6702 3 роки тому

    the 0.5 tho dont you have to round it off to one?

  • @monicodoctor7980
    @monicodoctor7980 3 роки тому

    My new hero!!

  • @ofersasson
    @ofersasson Рік тому

    what if cr is 10 or more?
    ?

  • @iam_paulsaurabh
    @iam_paulsaurabh Рік тому

    Thanks

  • @karanushree97
    @karanushree97 2 роки тому

    Inventory is current asset right?

    • @karanushree97
      @karanushree97 2 роки тому

      I think 500 doesn't include the inventory of 50

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    @reynloez Рік тому

    bro can even teach accounting mygosh😭😭😭💜💜💜

  • @aunmaqsood8227
    @aunmaqsood8227 5 років тому

    For us the acid test ratio is cash + temporary investments + net receivables/current liabilities.

  • @beatriooz
    @beatriooz 4 роки тому +1

    its getting silly now, how do you know so much. I was here for A Level chemistry, maths and I'm here again at university for economics and accounting, like howwww

  • @madihasoomro6268
    @madihasoomro6268 3 роки тому +1

    Where are the other ratios

  • @kristinejoyabsolir9040
    @kristinejoyabsolir9040 4 роки тому

    Thank you!

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    @moonlanding8360 4 роки тому +1

    how the fuck y'all have finance stuff on a chemistry channel? LOL

  • @steev7094
    @steev7094 3 роки тому

    Interesting!

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    @Zandile-p8i 3 місяці тому

    Thanks sir .I thought you teach maths 😂😂.thanks sir

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    @jvjivi6047 5 років тому

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    @xikmadtv9165 3 роки тому

    First one from Kenya 😆

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    @aaravtyagi8318 5 років тому +1

    I am the 4th one to look at this vedio

  • @ttyl60
    @ttyl60 9 місяців тому

    wow, from STEM to Accounting...

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    @abelpshibu4602 4 роки тому

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    @hamudanmuyanja9861 Рік тому

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