Liquidez Seca
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
LS
About this calculator
The Dry Liquidity calculator is a useful tool for assessing a company's ability to pay its short-term debts. It considers the difference between current assets and inventory, divided by current liabilities.
The formula used to calculate Dry Liquidity is straightforward: (CA - Inventory)/CL. This measure is important because it helps understand if a company has sufficient resources to settle its short-term obligations without having to sell its inventory.
Dry Liquidity is especially useful in situations where the company needs to quickly settle its debts. Real-life cases include the need to pay suppliers, wages, or other short-term financial commitments.
It is crucial to be cautious when interpreting the Dry Liquidity result, as a very low value may indicate liquidity problems, while a high value may suggest that the company is too conservative in its working capital management.
Frequently asked questions
What is Dry Liquidity?
Dry Liquidity is a measure that assesses a company's ability to pay its short-term debts without selling its inventory.
How to calculate Dry Liquidity?
The formula to calculate Dry Liquidity is (CA - Inventory)/CL, where CA is the current asset, Inventory is the inventory value, and CL is the current liability.
Why is Dry Liquidity important?
Dry Liquidity is important because it helps understand if a company has sufficient resources to settle its short-term obligations without having to sell its inventory.
What can a low Dry Liquidity value indicate?
A low Dry Liquidity value can indicate liquidity problems in the company, meaning the company may struggle to pay its short-term debts.
How to interpret the Dry Liquidity result?
The Dry Liquidity result should be interpreted with caution, considering the company's overall financial situation and other financial indicators.