betaalbaarheidsratio

The betaalbaarheidsratio, also known as the liquidity ratio, is a financial metric used to assess a company's ability to meet its short-term obligations using its most liquid assets. It is calculated by dividing the company's current assets by its current liabilities. A higher betaalbaarheidsratio indicates a stronger ability to meet short-term financial obligations.

The formula for the betaalbaarheidsratio is:

Betaalbaarheidsratio = Current Assets / Current Liabilities

Current assets typically include cash, marketable securities, accounts receivable, and inventory, while current liabilities include accounts payable, short-term debt, and other short-term obligations.

A betaalbaarheidsratio of 1 or higher is generally considered acceptable, as it indicates that the company has enough liquid assets to cover its short-term liabilities. However, the ideal ratio can vary depending on the industry and the specific circumstances of the company.

It is important to note that while the betaalbaarheidsratio provides valuable insights into a company's liquidity position, it should not be used in isolation. Other financial ratios and qualitative factors should also be considered when evaluating a company's financial health.

The betaalbaarheidsratio is a useful tool for investors, creditors, and management to monitor a company's ability to meet its short-term obligations and to make informed decisions about the company's financial health.