OCF / Current Liabilities

$$\frac{\text{Operating cash flow}}{\text{Current liabilities}}$$

Cash-based liquidity test. Operating cash flow against near-term obligations.

Direction: Higher better Category: solvency

Inputs (XBRL fallback chains):

• current_liabilities: LiabilitiesCurrent
• operating_cash_flow: NetCashProvidedByUsedInOperatingActivities

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

Source code

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