likviidsusnäitajatel

Likviidsusnäitajad refer to a set of financial ratios used to assess a company's ability to meet its short-term obligations. These indicators provide insight into how readily a company can convert its assets into cash to pay off its debts as they come due. High likviidsusnäitajad generally suggest a stronger financial position, indicating less risk of default. Conversely, low likviidsusnäitajad might signal potential liquidity problems.

Key likviidsusnäitajad include the current ratio (käibevara/lühiajalised kohustised), which measures a company's ability to pay current liabilities with its current assets. A ratio above 1 is often considered favorable. Another important measure is the quick ratio, also known as the acid-test ratio (käibevara - varud) / lühiajalised kohustised. This ratio is more stringent than the current ratio as it excludes less liquid inventory from current assets. A quick ratio of 1 or higher is typically viewed as a sign of good short-term financial health. The cash ratio ((raha + raha ekvivalendid) / lühiajalised kohustised) is the most conservative liquidity measure, focusing only on the most liquid assets.

Analyzing these likviidsusnäitajad over time and comparing them to industry benchmarks can help stakeholders understand a company's liquidity position and potential financial risks. They are crucial tools for creditors, investors, and management in evaluating short-term solvency.

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