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About

Financial ratios are the vital signs of a business. They distill complex data from the Balance Sheet and Income Statement into actionable metrics. This tool computes four critical ratios used by investors and lenders to assess solvency, profitability, and operational efficiency.

The Current Ratio measures liquidity (ability to pay short-term debts). Debt-to-Equity assesses leverage and risk. Return on Equity (ROE) and Return on Assets (ROA) measure profitability relative to the resources invested. The dashboard highlights potential red flags, such as negative equity or dangerous leverage levels, providing an instant health check for small businesses or corporate analysis.

finance accounting business analysis investment balance sheet

Formulas

1. Current Ratio (Liquidity):

CurrentRatio = CurrentAssetsCurrentLiabilities

2. Return on Equity (ROE):

ROE = NetIncomeShareholderEquity × 100%

3. Debt-to-Equity (D/E):

D/E = TotalLiabilitiesShareholderEquity

Reference Data

RatioFormulaGood BenchmarkSignificance
Current RatioCurrent Assets / Current Liabilities1.5 to 2.0Short-term Liquidity
Debt-to-EquityTotal Liabilities / Shareholder Equity< 2.0Financial Leverage
ROENet Income / Shareholder Equity15% - 20%Profitability for Owners
ROANet Income / Total Assets> 5%Asset Efficiency
Quick Ratio(Assets - Inventory) / Liabilities> 1.0Immediate Liquidity

Frequently Asked Questions

A Current Ratio below 1.0 indicates that the company has more debts due within one year than it has assets (cash, inventory, receivables) to cover them. This is a major warning sign of potential insolvency.
Usually yes, but an artificially high ROE can be caused by excessive debt. If a company has very little equity because it borrowed everything, the ROE looks huge, but the risk is also extreme.
These figures are found on standard financial statements. "Assets" and "Liabilities" are on the Balance Sheet. "Net Income" is the bottom line of the Income Statement (Profit & Loss).