Last updated: March 2, 2026 by Dr. David Park

What Is the Current Ratio?

Formula

The current ratio measures a company's ability to pay short-term obligations due within one year.

A ratio above 1.0 means the company has more current assets than liabilities, indicating good liquidity.

Common use cases:

  • Assessing company liquidity
  • Credit analysis
  • Financial health checks

Frequently Asked Questions

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Dr. David Park

Applied Mathematician, PhD Mathematics

David holds a PhD in Applied Mathematics from MIT. He has published research on numerical methods and computational algorithms used in engineering and scientific calculators.

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