Liquidity leaving out inventory.
Prueba ácida = (AC − Existencias) ÷ PC
What each letter means
- AC: Current assets
- E: Inventory
- PC: Current liabilities
An example
With AC = €100,000, E = €70,000, PC = €50,000: Quick ratio = 0.6.
Liquidity leaving out inventory.
With AC = €100,000, E = €70,000, PC = €50,000: Quick ratio = 0.6.