Fundamental Analysis

By VestAI Research | Last updated: March 2026

Quick Ratio: Meaning, Definition & Indian Stock Market Examples

(Current assets − inventory) ÷ current liabilities — stricter liquidity test.

Disclaimer: This article is for educational purposes only and does not constitute SEBI-registered investment advice. Consult a SEBI-registered investment advisor before making investment decisions.

What is Quick Ratio?

The Quick Ratio (also called the Acid-Test Ratio) = (Current Assets − Inventory − Prepaid Expenses) ÷ Current Liabilities. By excluding inventory, it gives a more conservative view of a company's ability to meet short-term obligations with its most liquid assets.

Quick Ratio — Indian Stock Market Example

IT services companies typically have quick ratios well above 1 since their current assets are mostly cash and receivables with minimal inventory. Manufacturing companies with large raw material inventories may have current ratios above 2 but quick ratios below 1.

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Frequently Asked Questions about Quick Ratio

What is a good quick ratio?

A quick ratio above 1 is generally safe — the company can meet all immediate liabilities using its most liquid assets. Below 0.5 is a warning sign. However, context matters: retail and consumer businesses often have lower quick ratios due to inventory-heavy models.

Which is more important: current ratio or quick ratio?

Both matter. Current ratio shows overall liquidity; quick ratio shows whether the company can survive without liquidating inventory. For businesses with perishable or slow-moving inventory (retail, manufacturing), the quick ratio is more critical.

Related Terms

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