Cash ratio

$$\frac{\text{Cash}}{\text{Current liabilities}}$$

Strictest liquidity test — cash alone vs current liabilities.

Direction: Higher better Category: liquidity

Inputs (XBRL fallback chains):

• cash: CashAndCashEquivalentsAtCarryingValue -> CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents -> Cash
• current_liabilities: LiabilitiesCurrent

Returns None when: Returns None when Cash or Current liabilities is missing.

Source code

Implementation: cash_ratio in src/eqtytrk/metrics/ratios.py (or valuation.py for multiples).