Quick Ratio Quick Ratio
Stricter liquidity test that excludes inventory from short-term assets. Short-term assets में से inventory हटाकर liquidity जाँचने का सख़्त तरीका।
The quick ratio (or acid-test ratio) is a tighter liquidity check than the current ratio, stripping out inventory since it cannot always be converted to cash quickly: Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities. A pharmaceutical company on NSE with ₹600 crore in current assets, ₹150 crore in inventory, and ₹300 crore in current liabilities has a quick ratio of 1.5. A quick ratio below 1 can signal potential short-term cash pressure even if the current ratio looks acceptable.
Quick ratio (या acid-test ratio) current ratio से ज़्यादा tight liquidity check है — इसमें inventory को हटा दिया जाता है क्योंकि उसे हमेशा जल्दी cash में नहीं बदला जा सकता: Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities. NSE पर किसी pharmaceutical कंपनी के ₹600 crore current assets, ₹150 crore inventory और ₹300 crore current liabilities हों तो quick ratio 1.5 होगा। Quick ratio 1 से नीचे हो तो short-term cash pressure का संकेत हो सकता है — भले ही current ratio ठीक दिखे।