Sound financial management is necessary in a small business -- to make the most of your assets, you need to properly account for them. The quick ratio is a simple financial ratio that can help you to ...

Jason Fernando is a professional investor and writer who enjoys tackling and communicating complex business and financial problems. Thomas J. Brock is a CFA and CPA with more than 20 years of ...

“Do you see the pattern? Each number in the series after the first two numbers is the sum of the preceding two numbers.” That’s how I began my last column focusing on the Fibonacci sequence, which ...

How well can current assets cover current liabilities? Reviewed by Amy Drury The acid-test ratio (ATR), also commonly known as the quick ratio, measures the liquidity of a company by calculating how ...

A higher Sortino ratio can indicate a good return relative to the risk taken. The Sortino ratio focuses on downside volatility, while the Sharpe ratio considers both upside and downside volatility in ...

The quick ratio, also known as the acid-test ratio, measures a company's ability to pay off its current debt. Current debt includes any liabilities coming due within a year, like accounts payable and ...

Global optimisation of sum of ratios problems represents a formidable challenge in contemporary applied mathematics and operations research. Such problems involve objective functions that are ...