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Current Ratio
An indicator of a company's short-term financial health, determined by dividing its assets due within a year by its liabilities due in the same timeframe.
Net Working Capital
The discrepancy between a firm's immediate assets and its short-term obligations.
Liquid Ratio
A financial metric comparing a company's liquid assets (cash and marketable securities) to its current liabilities, often used to assess liquidity.
Common Size Statement
A financial statement in which each line item is expressed as a percentage of a significant total, facilitating comparison across companies or periods.
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