The ratio cash flows per current liabilities The results come out much higher. Shows how business can change current assets cash short-term debt that businesses more to pay the debt.
Ratio of current liabilities If the result was not as high. Show that the business has assets that can be exchanged for cash over short-term debt that a business must pay the debt.
Working capital ratio to current liabilities. Results if the only high. Show business is current can change the cash rather than short-term debts at a business will have to pay off the debt.