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

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  • Опубликовано: 7 янв 2025

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  • @TheOrganicChemistryTutor
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  • @tahaesfahaninejad3798
    @tahaesfahaninejad3798 3 года назад +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 года назад +1

      great insights!

    • @tylermerker8447
      @tylermerker8447 2 года назад +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 года назад +1

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

    • @pinkymermaid9967
      @pinkymermaid9967 Год назад

      Generally, having a High QR is good.

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  • @lenintamilmani4428
    @lenintamilmani4428 3 года назад +3

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    @johnlokaala3623 2 года назад

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    @quinth1245 3 года назад

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    @dazzlingberries 4 года назад

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    @hamudanmuyanja9861 11 месяцев назад

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    @shizebtw7082 Год назад

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    @Nobody-vw5ud 4 года назад

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    @pubgmobileclashroyale4725 4 месяца назад

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    @cathal7144 4 года назад

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    @franzphiri5088 Год назад

    Kindly do more videos on Accounting Ratios we're having problems in schools

  • @sonicfrogdotnet
    @sonicfrogdotnet 6 месяцев назад +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?

  • @ghufrannawabi2590
    @ghufrannawabi2590 3 года назад +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 года назад +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 года назад +1

      Same question

    • @silitamilambochembe5583
      @silitamilambochembe5583 2 года назад +1

      Same question I have

  • @yoo562
    @yoo562 3 месяца назад

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

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    @sharonmitiwe7391 2 года назад

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    @reynloez Год назад

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

  • @jahmoystjacques6686
    @jahmoystjacques6686 4 года назад

    Nice video

  • @stewiegriffingaming5449
    @stewiegriffingaming5449 4 года назад +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 года назад

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

    • @subodhghimire9677
      @subodhghimire9677 3 года назад +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.

  • @Tendo_27
    @Tendo_27 3 года назад

    Thank you

  • @abelpshibu4602
    @abelpshibu4602 4 года назад

    Very nice

  • @kristinejoyabsolir9040
    @kristinejoyabsolir9040 4 года назад

    Thank you!

  • @AdalbaroObinna
    @AdalbaroObinna 3 месяца назад

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  • @Zandile-p8i
    @Zandile-p8i 2 месяца назад

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

  • @kclairemanalang
    @kclairemanalang Год назад

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

  • @steev7094
    @steev7094 3 года назад

    Interesting!

  • @aunmaqsood8227
    @aunmaqsood8227 5 лет назад

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

  • @koketsomachubeng5049
    @koketsomachubeng5049 2 года назад

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

  • @capybarasann
    @capybarasann 5 лет назад +1

    Had to learn this for business 😅

  • @iam_paulsaurabh
    @iam_paulsaurabh 11 месяцев назад

    Thanks

  • @gemmaalcosero9950
    @gemmaalcosero9950 4 года назад

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

    • @manahilqadeer2536
      @manahilqadeer2536 4 года назад +1

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

    • @darkzonegaming9169
      @darkzonegaming9169 2 года назад

      u shall broketh math

  • @mikebustamante412
    @mikebustamante412 Год назад

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

  • @madihasoomro6268
    @madihasoomro6268 3 года назад +1

    Where are the other ratios

  • @mazenbira1776
    @mazenbira1776 3 года назад

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

  • @NIVIOUSMWELWA
    @NIVIOUSMWELWA Месяц назад

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

  • @richardrichmaniquis7594
    @richardrichmaniquis7594 3 года назад +1

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

  • @jerwinddronervlog
    @jerwinddronervlog 3 года назад

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

  • @xikmadtv9165
    @xikmadtv9165 3 года назад

    First one from Kenya 😆

  • @abdullahashraf7706
    @abdullahashraf7706 2 года назад

    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

  • @beatriooz
    @beatriooz 4 года назад +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

  • @charlesjojobesitan5504
    @charlesjojobesitan5504 3 года назад

    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?

  • @kingsmanw
    @kingsmanw 3 года назад

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

  • @siobhanbyrne790
    @siobhanbyrne790 4 года назад

    THANK U!!!

  • @rishikeyyadav5717
    @rishikeyyadav5717 2 года назад +1

    Aren't lnventories same as current assets?

  • @funnyvideoskaaada9680
    @funnyvideoskaaada9680 2 года назад

    Sir if there is working capital so what will do

  • @wisemanemk
    @wisemanemk Год назад

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

  • @Andrew-vm2nn
    @Andrew-vm2nn 2 года назад +2

    he teaching business too? Fuiyoh

  • @ttyl60
    @ttyl60 8 месяцев назад

    wow, from STEM to Accounting...

  • @aaravtyagi8318
    @aaravtyagi8318 5 лет назад +1

    I am the 4th one to look at this vedio

  • @RogueViral
    @RogueViral 4 года назад

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

    • @alizaywaqar2275
      @alizaywaqar2275 4 года назад +1

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

  • @khadijamim9487
    @khadijamim9487 2 года назад

    Quick ratio and acid test ratio same?

  • @SpiritSwarm
    @SpiritSwarm 5 лет назад

    I bet I'm the first one from England UK to see this

  • @trentontong2859
    @trentontong2859 4 года назад

    Wait...This guy does accounting too!?!?

  • @ofersasson
    @ofersasson Год назад

    what if cr is 10 or more?
    ?

  • @jvjivi6047
    @jvjivi6047 5 лет назад

    Family of curves DE pleaseeeeee