In this video, we discuss liquidity ratios. Liquidity is the speed at which assets are transformed into cash without significant loss of value. These ratios measure the company's ability to pay its obligations. Liquidity ratios show the company's financial situation in relation to the obligations assumed. The ratios are as follows: current liquidity, dry liquidity, immediate liquidity and general liquidity. The formulas are as follows: (02:53) - Current liquidity = current assets/current liabilities (04:28) - Dry liquidity = (current assets - inventories - prepaid expenses)/current liabilities (05:52) - Immediate liquidity (cash and cash equivalents)/current liabilities (07:22) - General liquidity = (current assets + long-term receivables)/(current liabilities + non-current liabilities) Balance sheet used in the study - (01:27) Assets Current assets Available = 5,400 Inventories = 18,000 Customers = 4,700 Prepaid expenses = 1,800 Total current assets = 29,900 Non-current assets Long-term receivables = 2,000 Investments = 2,800 Fixed assets = 37,000 Intangible assets = 1,300 Total non-current assets = 43,100 Total assets = 73,000 Liabilities Suppliers = 2,300 Loans (CP) = 9,400 Financing (CP) = 3,600 Other obligations = 1,600 Total current liabilities = 16,600 Non-current liabilities = 42,500 Equity = 13,600 Total liabilities + PL = 73,000 ----------------------------------------- On this Professor Quintino website (https://professorquintino.com.br), you will find the channel's videos organized by discipline and in sequence, according to the syllabuses Visit: https://professorquintino.com.br ------------------------------------------- 👆 Subscribe to the channel at this link: 👊 https://www.youtube.com/@professorqui... -------------------------------------------- In the following list, there are the links to access the videos, organized in order, according with the main syllabuses of the subjects explored on the channel. 🔗 Video that brings together all the subjects: • Video links, organized in sequence... 📕 Basic Accounting: • Basic Accounting. Video links... 📗 Intermediate Accounting: • Intermediate Accounting. Video links... 📚 Advanced Accounting: • Advanced Accounting. Video links... 📘 Cost Accounting: • Cost Accounting. Video links... 📙 Tax Accounting: • Tax Accounting. Video links... 📔 Accounting Theory: • Accounting Theory. Video links... 📒 Analysis of Accounting Statements: • Analysis of Accounting Statements. ... 🌎 Economics: • Economics. Video links, in sequence... 📈 Financial and Capital Markets: • Financial and Capital Markets. Lin... 💰 Financial Education: • Financial Education. Video links... ------------------------------------------------------ Topics covered: liquidity, current liquidity, dry liquidity, immediate liquidity, professor quintino, accounting, financial health, general liquidity, how to pay debts, good debt, debt quality, debt quantity, what is liquidity