Liquidez Corrente
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
LC
About this calculator
The Current Liquidity calculator is a useful tool for assessing a company's financial health. It calculates the ratio of current assets to current liabilities, providing an overview of the company's ability to pay its short-term debts.
The formula used to calculate Current Liquidity is simple: it divides current assets by current liabilities. This provides an index that indicates whether the company has sufficient resources to meet its short-term obligations.
Current Liquidity is an important indicator for investors, creditors, and company managers. A high Current Liquidity value indicates that the company has a good ability to pay its debts, while a low value may indicate liquidity problems.
It is important to note that Current Liquidity is not the only indicator of a company's financial health. Other factors, such as profitability and capital management, should also be considered when evaluating a company's financial situation.
Frequently asked questions
What is Current Liquidity?
Current Liquidity is a company's ability to pay its short-term debts. It is calculated by dividing current assets by current liabilities.
Why is Current Liquidity important?
Current Liquidity is important because it indicates whether a company has sufficient resources to meet its short-term obligations. This is crucial for investors, creditors, and company managers.
What are the main factors that affect Current Liquidity?
The main factors that affect Current Liquidity include cash management, inventory turnover, and management of accounts payable and receivable.
How can I improve my company's Current Liquidity?
To improve Current Liquidity, it is essential to manage cash effectively, reduce payment terms, increase inventory turnover, and improve management of accounts payable and receivable.
What is the ideal value of Current Liquidity?
The ideal value of Current Liquidity varies depending on the industry and sector in which the company operates. However, a value above 1 is generally considered healthy.