流动性是指金融指标，用于评估公司偿还短期债务的能力（威廉姆斯，Jan R.；Susan F. Haka；Mark S. Bettner；Joseph V. Carcello 2008）。在这种情况下，该比率的值越高，安全性的边际值越大。该比率包括当前比率、快速比率和经营性现金流量比率。在本公司附录中计算的流动性比率表明，在2013年度，公司的流动比率下降，这意味着公司无法有效地支付短期负债。该公司的快速比率也下降了2013，这表明，可用的现金和市场证券为公司减少了一年多。公司的经营性现金流量为2013，增加，表明经营业务的现金流量增加，流动负债减少，这是一个积极的迹象，现金流量。
这个比率是用来了解公司的能力，以满足其财务义务。有几个因素的比例，但主要包括股权，债务，互联网费用和资产。最财务杠杆比率是负债对权益比率。这个比率决定了公司的财务健康（威廉姆斯，Jan R.；Susan F. Haka；Mark S. Bettner；Joseph V. Carcello 2008）。从计算结果表明，债务对权益比率显著下降。2012的债务权益比率为0.24，下降至0.02的2013。这种情况表明，该公司没有太大的积极性，通过债务融资的增长，而不是重点是基于股权投资。
The inventory turnover ratio also increased in 2013 that means the company invested enough with zero return and because of that it resulted for company to fall in prices of products. This was the reason the company got in loss in its core business in 2013. Similarly, the fixed asset turnover increased, asset turnover increased, payables period increased and cash conversion cycle got decreased. These changes over the year impacted the company badly.
Liquidity is defined as the financial metrics that is used to assess the company’s ability to pay off its short term debt obligations (Williams, Jan R.; Susan F. Haka; Mark S. Bettner; and Joseph V. Carcello 2008). In this case the higher the value of the ratio, the larger is the margin of the safety. This ratio includes the current ratio, the quick ratio, and operating cash flow ratios. The liquidity ratios as calculated in the appendix for the company indicates that in year 2013, the current ratio decreased for the company, that means company was unable to pay the short term liabilities effectively. The quick ratio of the company also decreased in 2013, this indicates that the available cash and market securities for the companies reduced over the year. Operating cash flows for the company in 2013, increased that indicates that cash flow from operations increased and the current liabilities decreased little bit which was a positive sign for the cash flows.
This ratio is used to understand the company’s ability to meet its financial obligations. There are several factors ratios but mainly include equity, debt, internet expenses and assets. The most financial leverage ratio is debt to equity ratio. This ratio determines the financial health of the company (Williams, Jan R.; Susan F. Haka; Mark S. Bettner; and Joseph V. Carcello 2008). From the calculation it is indicated that the debt to equity ratio decreased significantly. The debt to equity ratio in 2012 was 0.24 which got decrease to 0.02 in 2013. This scenario indicates that the company was not much aggressive in financing its growth through debt; instead the focus was on equity based investment.