Methodology · v2.10

LCCouverture de liquidité

Current ratio for {legal_name} (latest fiscal year). EXTRACTION RULES: Read current_assets and current_liabilities from the most recent SEC 10-K / 10-Q balance sheet. DO NOT compute the ratio yourself (LLMs are unreliable at arithmetic). PROVIDE THE RAW INPUTS and let the SERVER divide: Return exact_numerical with derived={op:"ratio", inputs:{numerator:<current_assets>, denominator:<current_liabilities>}}, unit="ratio", source_urls:[...]. Use the SAME currency/scale for both. The server computes current_assets / current_liabilities and applies ratio_band (<1→25, 1-1.5→55, 1.5-2.5→80, 2.5+→90); if you also include value=<current_ratio> for back-compat the server IGNORES it for scoring and flags any disagreement. Cite SEC EDGAR filing + at least one independent financial database (StockAnalysis / Macrotrends / Gurufocus). If no public balance sheet discloses current assets / current liabilities (private, no filing), return type="absent" reason="not_disclosed" — NEVER estimate or fabricate a current ratio. DO NOT compute any 0-100 score.