Current ratio
Current assets relative to current liabilities - ability to cover near-term obligations with near-term resources.
Formula
Current assets ÷ current liabilities (same period end)
Served as: instant · annual · quarterly. Annual and quarterly observations are never mixed unlabeled.
Where the inputs come from
- AssetsCurrent
- LiabilitiesCurrent
Listed highest priority first. Every served figure carries its filing, fiscal period and accession; open any value on the financials page to see them.
How to compare it honestly
Compare within the same sector; inventory-heavy and subscription businesses run structurally different levels.
When it is not served
Not served for issuers that file unclassified balance sheets (many financials); shown as missing.
Missing data is missing evidence: it is never shown as zero and never treated as a conclusion.
What it cannot tell you
A point-in-time snapshot; says nothing about the timing of the obligations inside the year.
Questions worth asking next
- How much of current assets is inventory versus cash and receivables?
- Has the ratio trended with working-capital changes?
Research prompts, not recommendations.
See it computed from filings
Related in balance sheet and liquidity: Debt / equity · Net debt · Quick ratio · Interest coverage
Definitions are descriptive and educational. Nothing here is a guaranteed signal or personalized investment advice. How the platform computes and cites every figure.