Financial Strength Ratios
Code | Data field | Calculation | Meaning and Applications |
---|---|---|---|
F5.16 | Cash ratio | According to VAS, the quick ratio is equal to “Cash and cash equivalents” divided by short-term liabilities.
Or: F5.16 = F2.2/F2.54 | Cash ratio shows the ability of the company to pay immediately |
F5.17 | Quick ratio | According to VAS, quick ratio is the value of cash and cash equivalents plus investments that can be sold quickly in meeting short-term liabilities.
Or: F5.17 = (F2.2 + F2.6)/F2.54 | According to VAS, quick ratio is the value of cash and cash equivalents plus investments that can be sold quickly in meeting short-term liabilities.
Or: F5.17 = (F2.2 + F2.6)/F2.54 Quick ratio = (Cash and cash equivalents + short-term financial investments)/short-term liabilities.
Quick ratio measures the ability of a company to quickly liquidate assets to meet short-term liabilities. This index is very important for banks with short-term loans. The quick ratio is more conservative than the current ratio because it only includes assets that are considered "quick" to sell. |
F5.18 | Current ratio | According to VAS, the current ratio is equal to the total value of current assets divided by total short-term liabilities.
Or: F5.18 = F2.1/F2.54 | The current ratio measures a company's ability to pay its short-term liabilities. Depending on different sectors, however, this ratio is about 1-2 times, showing good liquidity of the business. |
F5.19 | Long-term debt/equity | F2.69/F2.74
This index is calculated based on quarterly and year-end data | |
F5.20 | Long-term debt/asset | F2.69/F2.52
This index is calculated based on quarterly and year-end data | |
F5.21 | Debt/Equity | Long-term loan + short-term loan divided by equity=(F2.55 + F2.69)/F2.74 | |
F5.22 | Debt/Assets | Long-term loans + short-term loans divided by total assets
=(F2.55 + F2.69)/F2.52 | |
F5.23 | Short-term liabilities/Equity | = F2.54/F2.74 | |
F5.24 | Short-term liabilities/Assets | = F2.54/F2.52 | |
F5.25 | Total liabilities/Equity | = F2.53/F2.74 | |
F5.26 | Total liabilities/Assets | = F2.53/F2.52 |
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