Current Assets = a + b + c + d + e
Current Liabilities = u + v + w
Liquidity Current Ratio = Current Assets / Current Liabilities
Where,
a = Cash and Cash Equivalents
b = Short-term Investments
c = Net Receivables
d = Inventory
e = Other Current Assets
u = Accounts Payable
v = Short-term Debt
w = Other Current Liabilities
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