Likviidsusmõõdikud

Likviidsusmõõdikud, also known as liquidity metrics, are financial ratios used to assess a company's ability to meet its short-term obligations. They indicate how easily a company can convert its assets into cash to pay off its debts. These metrics are crucial for investors, creditors, and management to understand a company's financial health and solvency.

Common likviidsusmõõdikud include the current ratio and the quick ratio. The current ratio is calculated by dividing current assets by current liabilities. It provides a general overview of a company's ability to cover its short-term debts with its short-term assets. A ratio above 1 generally suggests sufficient liquidity.

The quick ratio, also known as the acid-test ratio, is a more stringent measure. It is calculated by taking current assets, subtracting inventory, and then dividing by current liabilities. This metric excludes inventory, which is often the least liquid current asset, to provide a more conservative view of a company's immediate liquidity. A quick ratio of 1 or higher is typically considered healthy.

Other less common metrics like the cash ratio, which divides cash and cash equivalents by current liabilities, offer an even more conservative assessment. Analyzing these likviidsusmõõdikud in conjunction with industry benchmarks and historical trends provides a comprehensive understanding of a company's liquidity position.