Current ratio (current assets / current liabilities)
Whether short-term assets cover the debts due within the year.
Current assets divided by current liabilities. 150% means that for every hryvnia due within the year there is one and a half hryvnias of assets that can be turned into cash in that time.
Below 100% the company owes more in the short term than it holds in short-term assets. That is not insolvency — plenty of retailers run that way, collecting from customers before they pay suppliers — but it is worth a closer look.
It is measured from the balance sheet on a single date and says nothing about how quickly those assets actually become cash.
Where this figure comes from
Calculated by Overit: current assets (row 1195) divided by current liabilities (row 1695).