{"product_id":"current-ratio","title":"Current Ratio Calculator","description":"\u003cstyle\u003e\n.cr-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  container-type: inline-size;\n  container-name: cr-layout;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  overflow-wrap: anywhere;\n}\n.cr-calculator,\n.cr-calculator *,\n.cr-calculator *::before,\n.cr-calculator *::after {\n  box-sizing: border-box;\n}\n.cr-calculator .cr-header,\n.cr-calculator .cr-toolbar,\n.cr-calculator .cr-workspace,\n.cr-calculator .cr-chart-section,\n.cr-calculator .cr-table-section,\n.cr-calculator .cr-education {\n  min-width: 0;\n}\n.cr-calculator .cr-header {\n  padding: 24px 24px 16px;\n  border-bottom: 1px solid var(--border);\n  background: linear-gradient(180deg, #ffffff 0%, #f8fafc 100%);\n  border-radius: 8px 8px 0 0;\n}\n.cr-calculator .cr-title {\n  margin: 0;\n  font-size: 24px;\n  line-height: 1.25;\n  font-weight: 700;\n  letter-spacing: -.02em;\n}\n.cr-calculator .cr-subtitle {\n  margin: 8px 0 0;\n  max-width: 760px;\n  color: var(--muted);\n}\n.cr-calculator .cr-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n  margin-top: 16px;\n}\n.cr-calculator .cr-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  min-width: 0;\n  padding: 6px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--surface);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-pill strong {\n  color: var(--ink);\n  font-weight: 700;\n}\n.cr-calculator .cr-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  gap: 8px;\n  padding: 16px 24px;\n  border-bottom: 1px solid var(--border);\n  background: var(--surface);\n}\n.cr-calculator .cr-button {\n  min-width: 0;\n  min-height: 44px;\n  border: 1px solid transparent;\n  border-radius: 6px;\n  padding: 11px 18px;\n  font: inherit;\n  font-size: 15px;\n  font-weight: 650;\n  line-height: 1.2;\n  cursor: pointer;\n  transition: background-color .15s ease, border-color .15s ease, box-shadow .15s ease, transform .15s ease;\n}\n.cr-calculator .cr-button:focus-visible,\n.cr-calculator .cr-input:focus-visible,\n.cr-calculator .cr-link:focus-visible {\n  outline: 3px solid rgba(29, 78, 216, .35);\n  outline-offset: 2px;\n}\n.cr-calculator .cr-button:hover {\n  box-shadow: 0 2px 5px rgba(15, 23, 42, .12);\n}\n.cr-calculator .cr-button:active {\n  transform: translateY(1px);\n}\n.cr-calculator .cr-download {\n  display: inline-flex;\n  align-items: center;\n  gap: 10px;\n  white-space: nowrap;\n  color: #ffffff;\n  background: var(--accent);\n}\n.cr-calculator .cr-download:hover {\n  background: var(--accent-hover);\n}\n.cr-calculator .cr-download-icon {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 auto;\n}\n.cr-calculator .cr-reset {\n  color: var(--ink);\n  background: var(--surface);\n  border-color: #cbd5e1;\n}\n.cr-calculator .cr-reset:hover {\n  background: var(--tint);\n  border-color: #94a3b8;\n}\n.cr-calculator .cr-workspace {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);\n  gap: 24px;\n  padding: 24px;\n  background: var(--tint);\n}\n.cr-calculator .cr-panel,\n.cr-calculator .cr-chart-card,\n.cr-calculator .cr-table-card {\n  min-width: 0;\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n}\n.cr-calculator .cr-panel {\n  padding: 24px;\n}\n.cr-calculator .cr-section-title {\n  margin: 0;\n  font-size: 18px;\n  line-height: 1.35;\n  font-weight: 650;\n}\n.cr-calculator .cr-section-intro {\n  margin: 4px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-form-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 16px;\n  margin-top: 20px;\n}\n.cr-calculator .cr-field {\n  display: flex;\n  flex-direction: column;\n  min-width: 0;\n}\n.cr-calculator .cr-label {\n  display: block;\n  margin-bottom: 6px;\n  color: var(--ink);\n  font-size: 14px;\n  font-weight: 600;\n}\n.cr-calculator .cr-input-wrap {\n  position: relative;\n  min-width: 0;\n}\n.cr-calculator .cr-input {\n  width: 100%;\n  min-width: 0;\n  min-height: 44px;\n  padding: 10px 12px;\n  border: 1px solid #94a3b8;\n  border-radius: 6px;\n  background: #ffffff;\n  color: var(--ink);\n  font: inherit;\n  font-size: 15px;\n  line-height: 1.35;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-input:hover {\n  border-color: #64748b;\n}\n.cr-calculator .cr-input[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n  background: #fff7f7;\n}\n.cr-calculator .cr-helper {\n  min-height: 40px;\n  margin: 6px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.45;\n}\n.cr-calculator .cr-error {\n  min-height: 19px;\n  margin: 4px 0 0;\n  color: #991b1b;\n  font-size: 13px;\n  font-weight: 600;\n}\n.cr-calculator .cr-formula {\n  margin-top: 16px;\n  padding: 12px;\n  border: 1px solid #bfdbfe;\n  border-radius: 6px;\n  background: #eff6ff;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 600;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-primary-result {\n  margin-top: 20px;\n  padding: 20px;\n  border-left: 4px solid var(--primary);\n  border-radius: 6px;\n  background: #eff6ff;\n}\n.cr-calculator .cr-primary-label {\n  display: block;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 650;\n  text-transform: uppercase;\n  letter-spacing: .04em;\n}\n.cr-calculator .cr-primary-value {\n  display: block;\n  margin-top: 4px;\n  color: var(--ink);\n  font-size: 30px;\n  line-height: 1.2;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-primary-note {\n  display: block;\n  margin-top: 6px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-result-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n  margin-top: 16px;\n}\n.cr-calculator .cr-result-card {\n  min-width: 0;\n  padding: 14px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--surface);\n}\n.cr-calculator .cr-result-label {\n  display: block;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.cr-calculator .cr-result-value {\n  display: block;\n  margin-top: 4px;\n  color: var(--ink);\n  font-size: 20px;\n  line-height: 1.3;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-result-detail {\n  display: block;\n  margin-top: 4px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-status {\n  margin-top: 16px;\n  padding: 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 600;\n}\n.cr-calculator .cr-chart-section,\n.cr-calculator .cr-table-section {\n  padding: 0 24px 24px;\n  background: var(--tint);\n}\n.cr-calculator .cr-chart-card,\n.cr-calculator .cr-table-card {\n  padding: 24px;\n}\n.cr-calculator .cr-chart-copy {\n  margin: 4px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-chart-cluster {\n  display: grid;\n  grid-template-columns: minmax(300px, 520px) minmax(220px, max-content);\n  justify-content: center;\n  align-items: center;\n  gap: 24px;\n  margin-top: 20px;\n  min-width: 0;\n}\n.cr-calculator .cr-chart-plot,\n.cr-calculator .cr-chart-side,\n.cr-calculator .cr-legend,\n.cr-calculator .cr-chart-summary-wrap {\n  min-width: 0;\n}\n.cr-calculator .cr-chart-plot {\n  width: 100%;\n  max-width: 520px;\n  margin: 0 auto;\n}\n.cr-calculator .cr-chart-svg {\n  display: block;\n  width: 100%;\n  height: auto;\n  min-height: 190px;\n  overflow: visible;\n}\n.cr-calculator .cr-chart-empty {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 112px;\n  padding: 16px;\n  border: 1px dashed #94a3b8;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  text-align: center;\n  font-size: 13px;\n  font-weight: 600;\n}\n.cr-calculator .cr-legend {\n  display: grid;\n  gap: 10px;\n}\n.cr-calculator .cr-legend-row {\n  display: grid;\n  grid-template-columns: 12px minmax(0, max-content) max-content;\n  align-items: center;\n  justify-content: start;\n  gap: 10px;\n  min-width: 0;\n  font-size: 13px;\n  font-weight: 600;\n}\n.cr-calculator .cr-swatch {\n  width: 12px;\n  height: 12px;\n  border-radius: 2px;\n  border: 1px solid rgba(15, 23, 42, .18);\n}\n.cr-calculator .cr-legend-name {\n  color: var(--ink);\n}\n.cr-calculator .cr-legend-value {\n  color: var(--muted);\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-chart-summary-wrap {\n  margin-top: 16px;\n  overflow-x: auto;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.cr-calculator .cr-chart-summary {\n  width: 100%;\n  min-width: 360px;\n  border-collapse: collapse;\n  font-size: 13px;\n}\n.cr-calculator .cr-chart-summary th,\n.cr-calculator .cr-chart-summary td {\n  padding: 8px 10px;\n  border-bottom: 1px solid var(--border);\n  text-align: left;\n}\n.cr-calculator .cr-chart-summary th {\n  background: var(--tint);\n  color: var(--ink);\n  font-weight: 650;\n}\n.cr-calculator .cr-chart-summary td:nth-child(2),\n.cr-calculator .cr-chart-summary td:nth-child(3) {\n  text-align: right;\n  font-variant-numeric: tabular-nums;\n}\n.cr-calculator .cr-chart-summary tr:last-child td {\n  border-bottom: 0;\n}\n.cr-calculator .cr-chart-callout {\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-safe-stack .cr-chart-cluster {\n  grid-template-columns: minmax(0, 520px);\n  align-items: start;\n  row-gap: 20px;\n}\n.cr-calculator .cr-safe-stack .cr-chart-side {\n  width: 100%;\n  max-width: 520px;\n  margin: 0 auto;\n}\n.cr-calculator .cr-table-overflow {\n  min-width: 0;\n  margin-top: 20px;\n  overflow-x: auto;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.cr-calculator .cr-table {\n  width: 100%;\n  min-width: 660px;\n  border-collapse: collapse;\n}\n.cr-calculator .cr-table th,\n.cr-calculator .cr-table td {\n  padding: 12px 14px;\n  border-bottom: 1px solid var(--border);\n  vertical-align: top;\n  text-align: left;\n}\n.cr-calculator .cr-table th {\n  background: #eaf0f8;\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 700;\n}\n.cr-calculator .cr-table td {\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-table td:nth-child(2) {\n  text-align: right;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n  white-space: nowrap;\n}\n.cr-calculator .cr-table tr:last-child td {\n  border-bottom: 0;\n}\n.cr-calculator .cr-table-note {\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.cr-calculator .cr-safe-table-stack .cr-table-note {\n  margin-top: 20px;\n}\n.cr-calculator .cr-education {\n  padding: 32px 24px;\n  border-top: 1px solid var(--border);\n  background: var(--surface);\n}\n.cr-calculator .cr-education-inner {\n  max-width: 900px;\n  margin: 0 auto;\n}\n.cr-calculator .cr-education h2 {\n  margin: 0 0 12px;\n  font-size: 22px;\n  line-height: 1.35;\n  font-weight: 700;\n}\n.cr-calculator .cr-education h3 {\n  margin: 28px 0 8px;\n  font-size: 18px;\n  line-height: 1.4;\n  font-weight: 650;\n}\n.cr-calculator .cr-education p,\n.cr-calculator .cr-education li {\n  color: #334155;\n}\n.cr-calculator .cr-education p {\n  margin: 0 0 14px;\n}\n.cr-calculator .cr-education ul {\n  margin: 8px 0 16px;\n  padding-left: 22px;\n}\n.cr-calculator .cr-link {\n  color: #1746a2;\n  font-weight: 650;\n  text-decoration: underline;\n  text-underline-offset: 2px;\n}\n.cr-calculator .cr-link:hover {\n  color: #0f347d;\n}\n.cr-calculator .cr-numeric {\n  font-variant-numeric: tabular-nums;\n}\n@container cr-layout (max-width: 899px) {\n  .cr-calculator .cr-workspace {\n    grid-template-columns: minmax(0, 1fr);\n  }\n}\n@container cr-layout (max-width: 639px) {\n  .cr-calculator .cr-header,\n  .cr-calculator .cr-toolbar,\n  .cr-calculator .cr-workspace,\n  .cr-calculator .cr-chart-section,\n  .cr-calculator .cr-table-section,\n  .cr-calculator .cr-education {\n    padding-left: 16px;\n    padding-right: 16px;\n  }\n  .cr-calculator .cr-toolbar {\n    align-items: stretch;\n  }\n  .cr-calculator .cr-button {\n    justify-content: center;\n  }\n  .cr-calculator .cr-form-grid,\n  .cr-calculator .cr-result-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .cr-calculator .cr-chart-cluster {\n    grid-template-columns: minmax(0, 1fr);\n    row-gap: 20px;\n  }\n  .cr-calculator .cr-chart-side {\n    width: 100%;\n    max-width: 520px;\n    margin: 0 auto;\n  }\n  .cr-calculator .cr-legend-row {\n    grid-template-columns: 12px minmax(0, max-content) max-content;\n  }\n}\n@container cr-layout (max-width: 380px) {\n  .cr-calculator .cr-header,\n  .cr-calculator .cr-workspace,\n  .cr-calculator .cr-chart-card,\n  .cr-calculator .cr-table-card,\n  .cr-calculator .cr-panel,\n  .cr-calculator .cr-education {\n    padding-left: 12px;\n    padding-right: 12px;\n  }\n  .cr-calculator .cr-toolbar {\n    padding-left: 12px;\n    padding-right: 12px;\n  }\n  .cr-calculator .cr-button {\n    flex: 1 1 100%;\n  }\n  .cr-calculator .cr-pill {\n    flex: 1 1 auto;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"cr-calculator\" data-calculator-root\u003e\n  \u003csection class=\"cr-header\"\u003e\n    \u003ch2 class=\"cr-title\"\u003eCurrent Ratio Calculator\u003c\/h2\u003e\n    \u003cp class=\"cr-subtitle\"\u003eMeasure short-term liquidity, working capital, and the amount of current assets available for each dollar of current liabilities.\u003c\/p\u003e\n    \u003cdiv class=\"cr-pills\" aria-label=\"Live calculation summary\"\u003e\n      \u003cspan class=\"cr-pill\"\u003eRatio \u003cstrong class=\"cr-pill-ratio\"\u003e0.20\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"cr-pill\"\u003eWorking capital \u003cstrong class=\"cr-pill-working\"\u003e-$160,000.00\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"cr-pill\"\u003ePosition \u003cstrong class=\"cr-pill-status\"\u003eBelow 1.0\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"cr-toolbar\" role=\"toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"cr-button cr-download\" id=\"cr-download\" type=\"button\"\u003e\n      \u003csvg class=\"cr-download-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"\u003e\n        \u003cpath fill=\"currentColor\" d=\"M11 3a1 1 0 0 1 2 0v10.59l3.3-3.3a1 1 0 1 1 1.4 1.42l-5 5a1 1 0 0 1-1.4 0l-5-5a1 1 0 0 1 1.4-1.42l3.3 3.3V3Zm-6 15a1 1 0 0 1 1 1v1h12v-1a1 1 0 1 1 2 0v2a1 1 0 0 1-1 1H5a1 1 0 0 1-1-1v-2a1 1 0 0 1 1-1Z\"\u003e\u003c\/path\u003e\n      \u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"cr-button cr-reset\" id=\"cr-reset\" type=\"button\"\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"cr-workspace\"\u003e\n    \u003cdiv class=\"cr-panel cr-input-panel\"\u003e\n      \u003ch3 class=\"cr-section-title\"\u003eBalance sheet inputs\u003c\/h3\u003e\n      \u003cp class=\"cr-section-intro\"\u003eUse values from the same reporting date and accounting period.\u003c\/p\u003e\n      \u003cdiv class=\"cr-form-grid\"\u003e\n        \u003cdiv class=\"cr-field\"\u003e\n          \u003clabel class=\"cr-label\" for=\"cr-current-assets\"\u003eCurrent assets\u003c\/label\u003e\n          \u003cdiv class=\"cr-input-wrap\"\u003e\n            \u003cinput class=\"cr-input\" id=\"cr-current-assets\" name=\"cr-current-assets\" type=\"text\" inputmode=\"decimal\" value=\"$40,000.00\" aria-describedby=\"cr-assets-helper cr-assets-error\" autocomplete=\"off\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"cr-helper\" id=\"cr-assets-helper\"\u003eCash, receivables, inventory, and other assets expected to convert to cash within one year.\u003c\/p\u003e\n          \u003cp class=\"cr-error\" id=\"cr-assets-error\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cr-field\"\u003e\n          \u003clabel class=\"cr-label\" for=\"cr-current-liabilities\"\u003eCurrent liabilities\u003c\/label\u003e\n          \u003cdiv class=\"cr-input-wrap\"\u003e\n            \u003cinput class=\"cr-input\" id=\"cr-current-liabilities\" name=\"cr-current-liabilities\" type=\"text\" inputmode=\"decimal\" value=\"$200,000.00\" aria-describedby=\"cr-liabilities-helper cr-liabilities-error\" autocomplete=\"off\"\u003e\n          \u003c\/div\u003e\n          \u003cp class=\"cr-helper\" id=\"cr-liabilities-helper\"\u003eObligations due within one year, such as payables, accrued expenses, and short-term debt.\u003c\/p\u003e\n          \u003cp class=\"cr-error\" id=\"cr-liabilities-error\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cr-formula\" aria-label=\"Formula\"\u003eCurrent ratio = current assets ÷ current liabilities\u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"cr-panel cr-results-panel\"\u003e\n      \u003ch3 class=\"cr-section-title\"\u003eLiquidity results\u003c\/h3\u003e\n      \u003cp class=\"cr-section-intro\"\u003eResults update automatically as assumptions change.\u003c\/p\u003e\n      \u003cdiv class=\"cr-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n        \u003cspan class=\"cr-primary-label\"\u003eCurrent ratio\u003c\/span\u003e\n        \u003cstrong class=\"cr-primary-value\"\u003e0.20\u003c\/strong\u003e\n        \u003cspan class=\"cr-primary-note\"\u003e$0.20 of current assets for every $1.00 of current liabilities.\u003c\/span\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cr-result-grid\"\u003e\n        \u003cdiv class=\"cr-result-card\"\u003e\n          \u003cspan class=\"cr-result-label\"\u003eWorking capital\u003c\/span\u003e\n          \u003cstrong class=\"cr-result-value cr-working-capital\"\u003e-$160,000.00\u003c\/strong\u003e\n          \u003cspan class=\"cr-result-detail\"\u003eCurrent assets minus current liabilities\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cr-result-card\"\u003e\n          \u003cspan class=\"cr-result-label\"\u003eLiability coverage\u003c\/span\u003e\n          \u003cstrong class=\"cr-result-value cr-coverage\"\u003e20.00%\u003c\/strong\u003e\n          \u003cspan class=\"cr-result-detail\"\u003eShare of current liabilities covered by current assets\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cr-result-card\"\u003e\n          \u003cspan class=\"cr-result-label\"\u003eLiquidity gap\u003c\/span\u003e\n          \u003cstrong class=\"cr-result-value cr-gap\"\u003e$160,000.00 shortfall\u003c\/strong\u003e\n          \u003cspan class=\"cr-result-detail\"\u003eAmount needed to reach a 1.00 ratio\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cr-result-card\"\u003e\n          \u003cspan class=\"cr-result-label\"\u003eAsset cushion\u003c\/span\u003e\n          \u003cstrong class=\"cr-result-value cr-cushion\"\u003e0.00%\u003c\/strong\u003e\n          \u003cspan class=\"cr-result-detail\"\u003eCurrent assets above current liabilities, as a share of liabilities\u003c\/span\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cr-status\"\u003eA ratio below 1.00 means current liabilities exceed current assets. Industry norms and cash-flow timing still matter.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cr-chart-section\"\u003e\n    \u003cdiv class=\"cr-chart-card\"\u003e\n      \u003ch3 class=\"cr-section-title\"\u003eCurrent assets versus current liabilities\u003c\/h3\u003e\n      \u003cp class=\"cr-chart-copy\"\u003eThe bars use the exact current values entered above, making the liquidity gap immediately visible.\u003c\/p\u003e\n      \u003cdiv class=\"cr-chart-cluster\"\u003e\n        \u003cdiv class=\"cr-chart-plot\" aria-label=\"Bar chart comparing current assets and current liabilities\"\u003e\u003c\/div\u003e\n        \u003cdiv class=\"cr-chart-side\"\u003e\n          \u003cdiv class=\"cr-legend\" aria-label=\"Chart legend\"\u003e\u003c\/div\u003e\n          \u003cdiv class=\"cr-chart-summary-wrap\"\u003e\n            \u003ctable class=\"cr-chart-summary\"\u003e\n              \u003cthead\u003e\n                \u003ctr\u003e\n\u003cth\u003eCategory\u003c\/th\u003e\n\u003cth\u003eAmount\u003c\/th\u003e\n\u003cth\u003eShare\u003c\/th\u003e\n\u003c\/tr\u003e\n              \u003c\/thead\u003e\n              \u003ctbody class=\"cr-chart-summary-body\"\u003e\u003c\/tbody\u003e\n            \u003c\/table\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cr-chart-callout\"\u003eCurrent liabilities are 5.00 times current assets, leaving a $160,000.00 shortfall to a 1.00 current ratio.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cr-table-section\"\u003e\n    \u003cdiv class=\"cr-table-card\"\u003e\n      \u003ch3 class=\"cr-section-title\"\u003eCalculation detail\u003c\/h3\u003e\n      \u003cp class=\"cr-section-intro\"\u003eEach metric is calculated from the same model used for the summary, chart, and workbook.\u003c\/p\u003e\n      \u003cdiv class=\"cr-table-overflow\"\u003e\n        \u003ctable class=\"cr-table\"\u003e\n          \u003cthead\u003e\n            \u003ctr\u003e\n\u003cth\u003eMetric\u003c\/th\u003e\n\u003cth\u003eValue\u003c\/th\u003e\n\u003cth\u003eInterpretation\u003c\/th\u003e\n\u003c\/tr\u003e\n          \u003c\/thead\u003e\n          \u003ctbody class=\"cr-table-body\"\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cr-table-note\"\u003eA current ratio is a point-in-time liquidity indicator. Compare it with prior periods, peer companies, operating cash flow, and the quality of receivables and inventory before drawing conclusions.\u003c\/div\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cr-education\"\u003e\n    \u003cdiv class=\"cr-education-inner\"\u003e\n      \u003ch2\u003eHow to use and interpret the current ratio\u003c\/h2\u003e\n      \u003cp\u003eThe current ratio estimates whether a company has enough short-term assets to cover obligations due within the next year. It is one of the simplest balance-sheet liquidity measures: divide current assets by current liabilities. A result of \u003cspan class=\"cr-numeric\"\u003e1.50\u003c\/span\u003e, for example, means the company reports \u003cspan class=\"cr-numeric\"\u003e$1.50\u003c\/span\u003e of current assets for each \u003cspan class=\"cr-numeric\"\u003e$1.00\u003c\/span\u003e of current liabilities. The ratio is not a percentage, although the calculator also shows liability coverage as a percentage for an additional perspective.\u003c\/p\u003e\n\n      \u003ch3\u003eCurrent assets input\u003c\/h3\u003e\n      \u003cp\u003eEnter total current assets from the balance sheet, using the reporting currency shown in the financial statements. This field is required for a meaningful ratio. Current assets commonly include cash and cash equivalents, trade receivables, inventory, short-term investments, prepaid expenses, and other assets expected to be realized within the normal operating cycle or within one year. Use the consolidated total rather than adding selected liquid items only; excluding inventory or prepayments would move the calculation closer to a quick ratio instead.\u003c\/p\u003e\n      \u003cp\u003eA higher current-assets value increases the current ratio, working capital, liability coverage, and asset cushion. However, more is not automatically better. Slow-moving inventory, overdue receivables, or restricted cash may inflate the accounting total without providing immediately usable liquidity. For public-company analysis, obtain the figure from the same balance-sheet date as current liabilities. The U.S. Securities and Exchange Commission explains how financial statements fit together in its \u003ca class=\"cr-link\" href=\"https:\/\/www.sec.gov\/oiea\/investor-alerts-and-bulletins\/how-read-10-k10-q\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eguide to reading company reports\u003c\/a\u003e.\u003c\/p\u003e\n\n      \u003ch3\u003eCurrent liabilities input\u003c\/h3\u003e\n      \u003cp\u003eEnter total current liabilities due within one year or the normal operating cycle. This field is also required. Typical components include accounts payable, accrued payroll and taxes, the current portion of long-term debt, short-term borrowings, deferred revenue, and other near-term obligations. Do not mix a quarterly current-assets figure with liabilities from a different date, and do not enter total liabilities unless every liability is current.\u003c\/p\u003e\n      \u003cp\u003eHigher current liabilities reduce the current ratio and working capital. A value of zero is handled explicitly: the calculator does not display infinity, because an infinite-looking ratio is not operationally useful. Instead, it reports that there are no current liabilities and shows the underlying amounts. Negative asset or liability entries are rejected because standard balance-sheet totals are nonnegative; use the reported positive totals even when a particular contra-account reduces one component.\u003c\/p\u003e\n\n      \u003ch3\u003eWhat each result means\u003c\/h3\u003e\n      \u003cp\u003e\u003cstrong\u003eCurrent ratio\u003c\/strong\u003e is the primary output. A value below \u003cspan class=\"cr-numeric\"\u003e1.00\u003c\/span\u003e means reported current liabilities exceed reported current assets. A value near \u003cspan class=\"cr-numeric\"\u003e1.00\u003c\/span\u003e indicates limited balance-sheet headroom. Ratios between roughly \u003cspan class=\"cr-numeric\"\u003e1.50\u003c\/span\u003e and \u003cspan class=\"cr-numeric\"\u003e3.00\u003c\/span\u003e are often described as comfortable, but no universal target applies. Retailers with rapid cash conversion may operate with lower ratios, while businesses with volatile collections or long inventory cycles may need more cushion. Very high ratios can also indicate idle cash, excess inventory, weak working-capital management, or limited use of supplier financing.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eWorking capital\u003c\/strong\u003e equals current assets minus current liabilities. Positive working capital is the absolute dollar cushion; negative working capital is the shortfall. Because this is an amount rather than a ratio, it helps distinguish a small company from a large company that happens to have the same current ratio. \u003cstrong\u003eLiability coverage\u003c\/strong\u003e expresses the ratio as a percentage: a \u003cspan class=\"cr-numeric\"\u003e1.20\u003c\/span\u003e current ratio equals \u003cspan class=\"cr-numeric\"\u003e120.00%\u003c\/span\u003e coverage. \u003cstrong\u003eLiquidity gap\u003c\/strong\u003e shows the extra current assets needed to reach a ratio of \u003cspan class=\"cr-numeric\"\u003e1.00\u003c\/span\u003e, or the surplus already available above that threshold. \u003cstrong\u003eAsset cushion\u003c\/strong\u003e measures the surplus above current liabilities as a percentage of liabilities and remains zero when a shortfall exists.\u003c\/p\u003e\n\n      \u003ch3\u003eReading the chart and detail table\u003c\/h3\u003e\n      \u003cp\u003eThe bar chart compares the two balance-sheet totals on a common scale. The colored marks, legend, and data summary all come from the same current calculation state. If both inputs are cleared or zero, the chart is replaced with a compact message rather than a decorative or misleading visual. The detail table then cross-checks the inputs, formula output, working-capital amount, coverage percentage, and gap or surplus. The Excel download reproduces the current assumptions and outputs at the moment it is clicked.\u003c\/p\u003e\n\n      \u003ch3\u003eFormula, trend analysis, and common mistakes\u003c\/h3\u003e\n      \u003cp\u003eThe formula is straightforward: \u003cstrong\u003ecurrent assets ÷ current liabilities\u003c\/strong\u003e. The analytical work lies in choosing consistent data and interpreting its quality. Compare several reporting dates rather than relying on one snapshot. A falling ratio may signal faster liability growth, declining cash, weaker collections, or inventory write-downs. A rising ratio may reflect genuine improvement, but it can also result from unsold inventory or delayed capital investment. The \u003ca class=\"cr-link\" href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-1-presentation-of-financial-statements\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIFRS information on IAS 1\u003c\/a\u003e provides context on financial-statement presentation, while \u003ca class=\"cr-link\" href=\"https:\/\/www.investopedia.com\/terms\/c\/currentratio.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia's current ratio overview\u003c\/a\u003e offers a practical explanation of the metric and its limitations.\u003c\/p\u003e\n      \u003cp\u003eCommon errors include combining figures from different dates, using total assets instead of current assets, omitting the current portion of debt, treating the ratio as a percentage, and assuming a higher number always means a stronger business. The current ratio also does not reveal when cash inflows and outflows occur within the year. Use it alongside the quick ratio, cash ratio, operating cash flow, receivables aging, inventory turnover, debt maturities, and industry benchmarks. This calculator is an analytical aid and does not provide accounting, credit, investment, legal, or tax advice.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909485666547,"sku":"current-ratio","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/current-ratio.webp?v=1783935481","url":"https:\/\/financialmodelslab.com\/products\/current-ratio","provider":"Financial Models Lab","version":"1.0","type":"link"}