Liquidity

What is Quick Ratio (Acid-Test Ratio)?

The quick ratio is a stricter liquidity test than the current ratio — it excludes inventory, showing whether a company can meet obligations with its most liquid assets.

Formula

Quick Ratio = (Current Assets - Inventory) ÷ Current Liabilities

How to Interpret

Above 1 is healthy. Below 1 means the company depends on selling inventory to pay bills — risky for companies with slow-moving inventory.

Typical Ranges

Above 1.0 is healthy. Service companies naturally have higher quick ratios.

Learn More in the Academy

Find Stocks Using This Metric

Use the Equiscale Stock Screener to filter Indian stocks by Quick Ratio.

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