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When two variables decrease together, they are
Current Ratio
A liquidity ratio that measures a company's ability to pay off its short-term liabilities with its short-term assets.
Short-Term Debt
Financial obligations due within one year, often used to finance day-to-day operations or immediate expenses.
Horizontal Analysis
Horizontal analysis is a financial analysis technique that compares line items in financial statements over a series of periods to identify trends and growth patterns.
Base Year
A reference point in time used for comparison purposes when analyzing economic or financial data.
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