What this article covers: A reference for BrizoConsol's built-in Liquidity & Cash KPIs — the formula behind each KPI and how to interpret the result. For a full list of all KPI categories, see Built-in KPIs Overview.
Liquidity & Cash KPIs measure the business's ability to meet short-term obligations and the quality of its cash generation.
KPI Reference
Formula: Current Assets ÷ Current Liabilities
What it measures: The ability to pay short-term obligations from short-term assets. A ratio above 1× means current assets exceed current liabilities.
Formula: (Bank + Accounts Receivable + Short Term Investments) ÷ Current Liabilities
What it measures: A stricter test of liquidity that excludes inventory. Shows whether the business can meet immediate obligations without selling stock.
Formula: Bank ÷ Current Liabilities
What it measures: The most conservative liquidity measure — only cash on hand against current liabilities.
Formula: Current Assets − Current Liabilities
What it measures: The absolute buffer available for day-to-day operations. A positive value means short-term assets exceed short-term obligations.
Formula: Bank (closing balance)
What it measures: Total cash and cash equivalents on hand at the reporting date.
Formula: Net Profit + Non-cash adjustments (depreciation) + Working capital movements
What it measures: Net cash generated from core operating activities. A consistently positive figure indicates the business is self-funding its operations.
Formula: Operating Cashflow − Capital Expenditure
What it measures: Cash available after maintaining or expanding the asset base.
Formula: Operating Cashflow ÷ Revenue
What it measures: The proportion of revenue converting to operating cash. Complements the net profit margin by accounting for working capital movements and non-cash items.