Liquidität 3. Grades (EN)

Liquidity 3rd Grade

The Liquidity 3rd Grade is a key metric for assessing a company's short-term payment ability. It measures the ratio of short-term available funds to short-term liabilities, while also considering short-term realizable receivables. This metric provides insight into a company's ability to meet its due liabilities within one year.

Calculation

flowchart TD     A[Components of Liquidity 3rd Grade] --> B[Short-term available funds]     A --> C[Short-term realizable receivables]     A --> D[Short-term liabilities]          B --> E[Cash]     B --> F[Cash holdings]     B --> G[Balances with credit institutions]     B --> H[Checks]          C --> I[Customer receivables]     C --> J[other short-term receivables]          D --> K[Credit lines]     D --> L[Supplier liabilities]     D --> M[Liabilities from deliveries and services]     D --> N[short-term tax liabilities]          O[Formula] --> P[(Liquidity 3rd Grade = (B + C) / D)] 

In Context

• Typically analyzed together with Liquidity 1st Grade and Liquidity 2nd Grade
• Related to: Balance sheet analysis, Financial ratios, Company rating
• Example use: Creditworthiness assessment, Solvency evaluation, Internal financial planning