Wskaźnik bieżącej płynności

Wskaźnik bieżącej płynności = Aktywaa obrotowe / zobowiązania krótkoterminowe.

(CR ang. Current Ratio) Wskaźnik ten mierzy stopień pokrycia bieżących zobowiązań bieżącymi aktywami. Odpowiada na pytanie, w jakim stopniu firma może pokryć zobowiązania krótkoterminowe aktywami obrotowymi łatwo zamienialnymi na środki pieniężne. Wskaźnik ten nie ma wartości którą uważa się za idealną. Optymalna wartość wskaźnika powinna wynosić 1,2 – 2,0 jednak w zależności od branży przyjęte są inne dopuszczalne wartości. Im wyższa wartość tym większa płynność finansowa przedsiębiorstwa, jednak zbyt wysoka wartość może świadczyć o nieefektywnym wykorzystaniu kapitału przedsiębiorstwa, np. w magazynie leżą nie sprzedane towary, w majątku obrotowym są niespłacone należności lub krótkoterminowe papiery wartościowe, których nie można sprzedać. Z kolei wartość wskaźnika poniżej 1 może być świadectwem niskiej płynności oraz problemów w firmie.

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