Current assets
Assets expected to become cash or be used within the operating cycle.
Worked example · a round-number company
Current assets$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Useful for assessing near-term liquidity in businesses with classified balance sheets.
Keep in mind
- Banks commonly use unclassified balance sheets, so this can be unavailable.