Current ratio

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

Standard liquidity test — short-term assets covering short-term obligations. Below 1 is a yellow flag.

Direction: Higher better Category: liquidity

Inputs (XBRL fallback chains):

• current_assets: AssetsCurrent
• current_liabilities: LiabilitiesCurrent

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

Source code

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