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Current Assets
Assets that a company expects to convert into cash, sell, or consume within one year or its operating cycle, whichever is longer.
Current Liabilities
Short-term financial obligations that are due within one year or within the entity's operating cycle.
Current Ratio
A liquidity ratio that measures a company’s ability to pay short-term obligations with its current assets.
Interim Financial Statements
Financial reports that cover a period shorter than a fiscal year, usually quarterly or semi-annually, providing insights into a company's financial status throughout the year.
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