Current Ratio Current Ratio
A company's short-term assets versus short-term liabilities — a liquidity gauge. कंपनी के short-term assets बनाम short-term liabilities — liquidity का पैमाना।
The current ratio measures a company's ability to meet obligations due within a year: Current Ratio = Current Assets ÷ Current Liabilities. A ratio above 1 means the company has more short-term assets — cash, receivables, inventory — than near-term bills. An NSE-listed consumer-goods company with ₹800 crore in current assets and ₹400 crore in current liabilities has a current ratio of 2, indicating comfortable liquidity. Too high a ratio can also signal inefficient use of working capital, so context matters.
Current ratio मापता है कि कंपनी एक साल के भीतर देय obligations को पूरा कर सकती है या नहीं: Current Ratio = Current Assets ÷ Current Liabilities. 1 से ऊपर ratio का मतलब कंपनी के पास near-term bills से ज़्यादा short-term assets — cash, receivables, inventory — हैं। NSE पर listed किसी consumer-goods कंपनी के ₹800 crore current assets और ₹400 crore current liabilities हों तो current ratio 2 होगा — comfortable liquidity का संकेत। बहुत ऊँचा ratio working capital के अकुशल इस्तेमाल का भी संकेत हो सकता है, इसलिए context देखना ज़रूरी है।