Käibevaralühiajalised

Käibevaralühiajalised refers to short-term assets or current assets within Estonian accounting and business contexts. These are assets that a company expects to convert to cash, sell, or consume within one year or its normal operating cycle, whichever is longer. This category is crucial for assessing a company's liquidity and short-term financial health.

Common examples of käibevaralühiajalised include cash and cash equivalents, accounts receivable (money owed by customers), inventory (raw materials, work-in-progress, and finished goods), and prepaid expenses (payments made for goods or services to be received in the future). The management of these assets is vital for ensuring that a business can meet its immediate financial obligations.

In financial statements, käibevaralühiajalised are listed on the asset side of the balance sheet, typically presented after long-term assets. Their value and turnover rate are key indicators for analysts, investors, and creditors when evaluating a company's operational efficiency and its ability to generate cash flow in the short term. A healthy level of käibevaralühiajalised generally signifies good liquidity, allowing the company to operate smoothly and respond to unexpected demands or opportunities. However, excessively high levels might suggest inefficient asset utilization, while very low levels could indicate potential liquidity issues.