Acid Test Ratio

Definition of Acid Test Ratio from the PharmacyDictionary.in

Acid Test Ratio

The “Acid Test Ratio”, also known as the “Quick Ratio”, is a financial metric used to assess a company’s short-term liquidity position. It’s calculated as:
Acid Test Ratio=(Current Assets?Inventories?)/Current Liabilities
This ratio provides a measure of a firm’s ability to meet its short-term obligations using its most liquid assets (i.e., excluding inventories). A higher Acid Test Ratio indicates a stronger liquidity position, suggesting that the company is more capable of paying off its short-term debts as they come due. It’s a crucial tool for investors, creditors, and financial analysts when evaluating a company’s financial health.

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