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Commercial Pilot Licence (CPAER) – Canada · Question

A company's current ratio is 0.8:1, and its quick ratio is 0.4:1. What does this suggest about the company's short-term liquidity?

A current ratio below 1.0 (0.8:1) indicates poor short-term liquidity. The quick ratio being significantly lower (0.4:1) further suggests that a large portion o

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Question: A company's current ratio is 0.8:1, and its quick ratio is 0.4:1. What does this suggest about the company's short-term liquidity?

Answer options:

  • The company has excellent liquidity. ✅ The company has poor liquidity and a significant portion of current assets are in inventory.
  • The company relies heavily on non-current assets for liquidity.
  • The company has too much cash on hand.

Correct answer: The company has poor liquidity and a significant portion of current assets are in inventory.

Explanation: A current ratio below 1.0 (0.8:1) indicates poor short-term liquidity. The quick ratio being significantly lower (0.4:1) further suggests that a large portion of the current assets are tied up in inventory, which is generally the least liquid current asset.

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