Equity / Liquidity Metric

Cash Ratio

Definition

A conservative liquidity ratio measuring a company's ability to pay short-term liabilities using only cash and cash equivalents, without relying on receivables or inventory.

Formula / Rules
(Cash + Cash Equivalents) / Current Liabilities
Example
$120 million cash and $200 million liabilities equals a 0.6 cash ratio.
Frequently Asked Question
What is Cash Ratio?
Cash Ratio is the most conservative liquidity measure, showing whether a company can pay short-term liabilities using only cash and equivalents. A ratio below 1 means cash alone would not cover current liabilities.
APA Citation
Clark, R. (2025). Cash Ratio. VixShield Trading Glossary. Retrieved from https://www.vixshield.com/glossary/cash-ratio
RC
Russell Clark, FNP-C
Author of SPX Mastery series · Founder of VixShield
Last updated:  ·  Source: VixShield Trading Glossary — From SPX Mastery by Russell Clark
⚠️ Not financial advice. This definition is educational content from the SPX Mastery book series by Russell Clark (VixShield). Past performance is not indicative of future results. Trading options involves substantial risk of loss and is not appropriate for all investors. Always paper trade before risking real capital.