likviditetsförmåga

Likviditetsförmåga refers to a company's ability to meet its short-term financial obligations. It is a crucial indicator of a company's financial health, demonstrating its capacity to convert assets into cash to cover immediate debts. This ability is essential for maintaining smooth operations and avoiding financial distress.

Key metrics used to assess likviditetsförmåga include the current ratio and the quick ratio. The current ratio is calculated by dividing current assets by current liabilities, indicating whether a company has enough short-term assets 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 similar but excludes less liquid assets like inventory, providing a more conservative measure of immediate solvency.

Strong likviditetsförmåga allows a company to take advantage of unforeseen opportunities, weather unexpected downturns, and maintain positive relationships with suppliers and creditors. Conversely, poor likviditetsförmåga can lead to difficulties in paying bills, potential insolvency, and a damaged reputation. Managing working capital effectively, including inventory levels, accounts receivable, and accounts payable, is vital for maintaining healthy likviditetsförmåga.