Likviditás

Likviditás, a financial term, refers to the ability of an entity, such as a company or an individual, to meet its short-term obligations when they are due. It is a critical measure of financial health and is often used to assess the risk of default. Likviditás can be evaluated using various ratios, with the most common being the current ratio and the quick ratio.

The current ratio is calculated by dividing a company's current assets by its current liabilities. This ratio provides a snapshot of a company's ability to pay off its short-term debts with its short-term assets. A higher current ratio indicates better likviditás.

The quick ratio, also known as the acid-test ratio, is a more stringent measure of likviditás. It excludes inventory from the numerator of the current ratio, as inventory can take a long time to convert into cash. The quick ratio is calculated by dividing a company's cash and cash equivalents plus marketable securities by its current liabilities. A higher quick ratio indicates better likviditás.

Likviditás is crucial for businesses as it ensures they can meet their immediate financial obligations, such as paying suppliers, employees, and creditors. It is also important for investors, as it provides insight into the risk of investing in a particular company. A company with poor likviditás may face difficulties in meeting its short-term obligations, which can lead to default and potential financial distress.

In summary, likviditás is a key financial metric that measures an entity's ability to meet its short-term obligations. It is evaluated using ratios such as the current ratio and the quick ratio, and it is crucial for both businesses and investors.