Current Ratio Calculator
The Current Ratio Calculator evaluates a company's short-term liquidity by comparing current assets to current liabilities. A ratio above 1.0 indicates the business can cover its short-term obligations — essential for credit analysis and financial health assessment.
What is the Current Ratio?
The current ratio measures a company's ability to pay short-term obligations (due within one year) using short-term assets. Calculated as Current Assets / Current Liabilities, a ratio of 2.0 means the company has $2 of assets for every $1 of liabilities.
A healthy current ratio typically falls between 1.5 and 3.0. Below 1.0 signals potential liquidity problems. Above 3.0 may suggest inefficient use of assets. Industry benchmarks vary — utilities often operate at lower ratios than retail businesses.
적용 수학 공식 및 방정식
이 Current Ratio Calculator는 5가지 핵심 수학 공식을 사용합니다:
1 Current Ratio ▼
Current assets of $500,000 and liabilities of $250,000: Current Ratio = 2.0.
2 Working Capital ▼
The dollar amount of short-term resources available. $500K assets - $250K liabilities = $250K working capital.
3 Quick Ratio (Acid Test) ▼
Excludes inventory for a stricter liquidity measure. More conservative than the current ratio.
비율 계산기 사용법
이 비율 계산기는 아래의 3단계로 쉽게 사용할 수 있습니다:
수치 입력하기
입력 칸에 알고 있는 비율 값을 입력합니다. 구하려는 미지수 자리의 칸 하나는 비워둡니다.
모드 선택하기
비율 모드(풀기, 간소화, 스케일링)를 선택합니다. 각 모드는 입력한 수치에 맞춰 다른 공식들을 적용합니다.
결과 확인하기
계산하기 버튼을 누릅니다. 결과 화면에 정답과 함께 시각적인 비율 바, 원형 차트, 상세한 단계별 풀이 과정이 출력됩니다.
실제 예제 문제 및 단계별 풀이
비율 계산기를 활용하여 아래 3가지 예제 문제를 단계별로 해결하는 과정입니다:
입력 1 Company with $800K assets and $400K liabilities
입력 2 Startup with $120K assets and $200K liabilities
입력 3 How much assets needed for 1.5 ratio with $300K liabilities?
자주 묻는 질문 (FAQ)
What is a good current ratio? ▼
Generally 1.5 to 3.0 is considered healthy. Below 1.0 means the company may struggle to pay short-term debts. Above 3.0 might indicate excess idle assets that could be invested more productively.
What's included in current assets? ▼
Cash, accounts receivable, inventory, marketable securities, and prepaid expenses — any asset expected to be converted to cash within one year.
How does current ratio differ from quick ratio? ▼
The quick ratio excludes inventory from current assets because inventory may not be quickly convertible to cash. Quick Ratio = (Current Assets - Inventory) / Current Liabilities. It's a stricter measure of liquidity.
Can the current ratio be too high? ▼
Yes. A very high current ratio (above 3.0) may indicate the company isn't using its assets efficiently — too much cash sitting idle instead of being invested in growth opportunities.
How often should current ratio be monitored? ▼
Quarterly, aligned with financial reporting periods. Track trends over time rather than single snapshots. A declining trend from 2.5 to 1.2 over several quarters signals deteriorating liquidity.