Analytical Tools For Assessing The Liquidity Of Assets Of Agricultural Enterpise
Table 2: Ratios and class of liquidity ratios of agricultural enterprises
Ratios | Class of ratios, units | |||
Low | Middle | High | Absolute | |
Material liquidity | ≤ 0.5 | 0.51 – 1.0 | 1.1 – 3.0 | ≥ 3.1 |
Biological liquidity | ≤ 0.5 | 0.51 – 1.0 | 1.1 – 3.0 | ≥ 3.1 |
Financial liquidity | ≤ 0.2 | 0.21 – 0.8 | 0.9 – 2.0 | ≥ 2.1 |
Total liquidity | ≤ 1.0 | 1.1 – 2.0 | 2.1 – 5.0 | ≥ 5.1 |