Financial Ratio Explorer — See Current Ratio, Debt Ratio, ROE in the Statements

Pick a financial ratio and watch its numerator (blue) and denominator (amber) light up in a sample balance sheet and income statement. Learn 8 key ratios interactively, free.

Financial Ratio Explorer

Pick a ratio — its numerator and denominator light up in the statements

Pick a ratio

Current ratio=Current assets 800Current liab. 600=133.3%Healthy

Short-term liquidity. ≥100% means current assets cover debts due within a year (150–200% often preferred).

Balance Sheet (B/S) · KRW mn

Assets

Cash & equivalents	300
Accounts receivable	250
Inventory	200
Other current assets	50
Total current assets	800
Property & equipment	900
Intangible assets	100
Other non-current	200
Total non-current assets	1,200
Total assets	2,000

Liabilities & Equity

Accounts payable	200
Short-term debt	300
Other current liab.	100
Total current liabilities	600
Long-term debt	400
Total liabilities	1,000
Paid-in capital	500
Retained earnings	500
Total equity	1,000

Income Statement (I/S) · KRW mn

Revenue	3,000
Cost of goods sold	1,800
Gross profit	1,200
SG&A	800
Operating income	400
Non-operating (net)	-50
Pre-tax income	350
Income tax	70
Net income	280

Figures are an illustrative sample company. Healthy ranges vary by industry; do not use as a basis for investment decisions.