Wskaźnik pokrycia zobowiązań należnościami

Wskaźnik pokrycia zobowiązań należnościami  =  należności krótkoterminowe / zobowiązania krótkoterminowe.

Do zobowiązań krótkoterminowych zalicza się również rezerwy krótkoterminowe oraz krótkoterminowe rozliczenia międzyokresowe. Często do obliczenia tego wskaźnika analitycy biorą jedynie należności oraz zobowiązania z tytułu dostaw i usług. Wartość tego wskaźnika ulega znacznemu zróżnicowaniu w różnych branżach. Im większa jego wartość tym uważa się, że w spółce panuje większa płynność. Za minimalną wartość można przyjąć 1.

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