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Quick Ratio Calculator

(Current Assets − Inventory) ÷ Current Liabilities.

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Frequently asked questions

Why exclude inventory?
Inventory can be slow to sell, especially in downturns. Acid test (quick ratio) answers: "Can we pay bills WITHOUT selling inventory?"
Quick ratio < 1 — always bad?
Not always. Retailers with fast inventory turnover (groceries, QSR) can operate at <1 quick ratio comfortably.
Cash ratio?
Even stricter — only cash + equivalents ÷ current liabilities. Excludes receivables. Rarely >0.5 in practice; 0.2 is typical.
Track over time?
Declining quick ratio trend is a red flag. Rapid growth often leaves liquidity behind; sustainable growth maintains or improves ratio.