Ratios & DuPont

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Question

How does a rising current ratio generally affect the interpretation of liquidity?

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Answer

It generally indicates stronger short-term liquidity.

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Question

If inventory turnover is rising over time, what does that usually imply about operating efficiency?

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Answer

Inventory is moving faster, usually indicating better efficiency.

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Question

If the cash conversion cycle lengthens, what does that imply about liquidity?

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Answer

Liquidity is under more strain because cash is tied up longer.

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Question

Why can a rising DPO improve short-term liquidity?

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Answer

It delays cash outflows and preserves cash longer.

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