Likviidsusnäitajad

Likviidsusnäitajad refer to a set of financial metrics used to assess a company's ability to meet its short-term obligations. These indicators are crucial for investors, creditors, and management to understand the liquidity position of a business, meaning its capacity to convert assets into cash to pay off debts as they come due.

Key likviidsusnäitajad include the current ratio and the quick ratio. The current ratio, calculated by dividing current assets by current liabilities, indicates whether a company has enough liquid resources to cover its short-term debts. A ratio above 1 generally suggests sufficient liquidity. The quick ratio, also known as the acid-test ratio, is a more stringent measure. It excludes less liquid current assets, such as inventory, from the calculation. This is done by taking current assets, subtracting inventory, and then dividing by current liabilities. The quick ratio provides a better picture of a company's ability to pay its immediate obligations without relying on the sale of inventory.

Other related indicators might include the cash ratio, which measures a company's ability to pay off its current liabilities with only its cash and cash equivalents. A high likviidsusnäitajad generally signifies a financially healthy company with lower risk. However, excessively high ratios could also indicate inefficient use of assets, as a company might be holding too much cash or inventory rather than investing it for growth. Analyzing these ratios in conjunction with industry benchmarks and the company's historical performance provides a more comprehensive understanding of its liquidity.