This ratio expresses in percentage terms the ability of a company to satisfy short term debt (current liabilities) that are due in the next 12 months from the companys closing of accounts, only by using its cash and cash equivalents available accounted in the balance sheets. 

Studio Lupini srl
Via Don Rosmini, 4
21052 Busto Arsizio (VA) IT
MAIL: info@studiolupini.it
VAT:  IT 03611190129
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