Glossary
Balance sheet

Current ratio

Whether a company can cover the next twelve months from short-term resources.

Current assets divided by current liabilities. Below 1 means short-term obligations exceed short-term resources, which is not automatically fatal but demands an explanation.

Some excellent businesses run below 1 by design, because customers pay them before they pay their suppliers. Context is everything.

The formula
Current ratio = Current assets ÷ Current liabilities
Figure

Why a solvent bank can die in 48 hours

What it owes todayDeposits, repayable on demandWhat it can collect todayCashLong loans and bondsnot due for yearsa rumourForced to sell long assets at bad prices. Paper loss becomes real.

The bank lent your deposit out. That is not a scandal, it is what a bank is. It only becomes fatal when everyone asks for their money on the same afternoon.

Why it matters

It is the first, crudest check on whether a company can survive the year.

The mistake everyone makes

Panicking at a ratio below 1 without asking why, or relaxing at a ratio above 2 that is entirely unsold inventory.

Related terms

See Current ratio on a real company

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