Liquidity is understood as the ability of certain types of property values to turn into monetary form without losing their book value. Liquidity ensures timely coverage of short-term liabilities with current assets. Current liquidity can be determined by comparing the most liquid funds and quick-liquid assets with the most urgent liabilities and short-term liabilities.
It is necessary
Calculator, balance sheet of the analyzed enterprise (form No. 1)
Instructions
Step 1
Find the current liquidity ratio - Ktl, which is calculated as the ratio of all current assets to short-term liabilities according to the formula: Ktl = (D + CB + DZ + MZ) / KO, where D - cash on hand and in bank accounts;
Central Bank - securities (short-term financial investments);
DZ - accounts receivable;
MZ - inventories;
KO - short-term liabilities (loans, loans and payables). Or according to the formula: Ktl = TA / KO, where TA is current assets (2nd section of the balance sheet).
Step 2
Based on the results of the calculation, set the standard value of this indicator, which should be at least 2.
The current liquidity ratio shows the payment capabilities of the enterprise, subject not only to the repayment of receivables, but also during the sale, if necessary, of tangible working capital.
Step 3
If the structure of the balance based on the results of the calculation is satisfactory, then in this case, calculate the coefficient of loss of solvency for the next three months using the formula: Ktl at the end of the year + 3/12 * (Ktl at the end of the year - Ktl at the beginning of the year) / 2, where Ktl is the coefficient current liquidity;
3 - quarter (3 months);
12 - year (12 months).
The standard value must be at least 1.
