---
title: "How Do You Check What Is Inside a Company's Current Ratio?"
description: "ACES's FY2025 current ratio was 6.28×, but cash coverage was 2.39×. Trace inventory and prepayments before treating a liquidity ratio as available cash."
author: "Trade Inc Research"
published_at: "2026-10-19T03:50:49.648Z"
updated_at: "2026-10-19T03:50:57Z"
canonical: "https://tradeinc.app/en/blog/current-ratio-inventory-cash"
tickers: ["ACES"]
citations: ["https://d24vnfmq88m0qc.cloudfront.net/file/CAHI/Compro/1775032089203_32629b04-3c81-497a-8ad4-690aac3cd75e.pdf","https://ahi.id/en/investor-relation/financial-information","https://tradeinc.app/en/blog/idx-research-existing-ai-tool-mcp"]
---

# How Do You Check What Is Inside a Company's Current Ratio?

ACES's FY2025 current ratio was 6.28×, but cash coverage was 2.39×. Trace inventory and prepayments before treating a liquidity ratio as available cash.

An IDX research tool should let you trace a current ratio to its components, not just display a large number. ACES's FY2025 consolidated balance sheet produces a current ratio of **6.28×**, but cash and cash equivalents divided by the same liabilities produce **2.39×**. Inventory accounts for **52.4% of current assets**. These answer different questions; neither is a payment forecast.

For buyers comparing financial-research tools, the useful test is whether you can identify the reporting date, reproduce the numerator and inspect what sits inside it.

## Key takeaways

- Current assets are not interchangeable with cash: inventory, receivables and prepayments have different characteristics.
- Keep the same consolidated reporting date and current-liability denominator when comparing measures.
- Trade Inc supplied financial anchors in this test; the issuer filing supplied the missing current-asset breakdown. This was not an automatic liquidity assessment.

## What did the Trade Inc check establish?

The [public MCP guide](https://tradeinc.app/en/blog/idx-research-existing-ai-tool-mcp) describes annual and quarterly financial retrieval. A read-only ACES request returned a FY2025 annual record in rupiah, including cash of Rp2,307,627,969,786 and total assets of Rp8,521,586,931,225. Both match the consolidated filing.

The response did **not** provide separately named current assets, current liabilities or inventories. We therefore opened the original statement rather than interpreting unlabelled ratio identifiers. This verifies a connected research workflow, not a particular website screen, plan entitlement or automatic quick-ratio feature.

## Worked example: three views of the same balance sheet

The table uses ACES issuer PT Aspirasi Hidup Indonesia Tbk and subsidiaries at **31 December 2025**. Amounts are rounded to Rp billion for display; calculations use full-rupiah balances from printed pages 1–2 of the [FY2025 consolidated statements](https://d24vnfmq88m0qc.cloudfront.net/file/CAHI/Compro/1775032089203_32629b04-3c81-497a-8ad4-690aac3cd75e.pdf).

| Filed component | Rp billion |
| --- | ---: |
| Total current assets | 6,056.85 |
| Inventories, included above | 3,172.14 |
| Cash and cash equivalents, included above | 2,307.63 |
| Total current liabilities | 963.99 |

Dividing all current assets by current liabilities gives **6.28×**. This agrees with the issuer's rounded **6.3×** [financial highlights](https://ahi.id/en/investor-relation/financial-information).

Removing inventory from that numerator gives **2.99×**. This is explicitly an *inventory-excluded current-assets measure*, not a clean quick ratio: the remaining assets still include prepaid taxes, prepaid expenses and advance payments.

Using only cash and cash equivalents gives **2.39×**. The denominator is still all current liabilities, not total liabilities or trade payables alone. These measures describe balance-sheet coverage at one date, not cash legally available for distribution or the sequence of bills falling due.

## What should a buyer ask a tool to show?

Try: “For ACES FY2025, show the consolidated current assets, inventory, cash and current liabilities with source pages. Calculate each measure separately and flag any fields you cannot retrieve.”

A useful answer distinguishes returned fields from manually sourced components and shows the formula. Reject an answer that silently substitutes total liabilities, mixes a newer quarter into the annual figures, or calls every non-inventory asset immediately spendable cash.

## Fit, limitations and next checks

Trade Inc may fit researchers who want financial retrieval in a compatible AI workspace and are willing to verify components in filings. If you only need this one calculation, the issuer PDF and a spreadsheet may be enough; no paid tool is necessary to reproduce the arithmetic.

This example does not test inventory saleability, receivable collection, cash restrictions or payment maturities. Faster conversion and fewer restrictions would strengthen a near-term liquidity assessment; slow-moving stock or concentrated payment dates could weaken it. A high current ratio alone resolves neither possibility.

The practical conclusion: choose traceable components over a headline ratio. For broader selection criteria, see the [financial-statement research guide](https://tradeinc.app/en/blog/ai-tool-indonesian-financial-statement-analysis).

Published by Trade Inc, the product discussed here. Research checked on 19 October 2026; the example is historical FY2025 data, not a current liquidity opinion or investment recommendation.


[1]: https://d24vnfmq88m0qc.cloudfront.net/file/CAHI/Compro/1775032089203_32629b04-3c81-497a-8ad4-690aac3cd75e.pdf "AHI FY2025 consolidated financial statements, printed pages 1–2"
[2]: https://ahi.id/en/investor-relation/financial-information "AHI financial highlights"
[3]: https://tradeinc.app/en/blog/idx-research-existing-ai-tool-mcp "Trade Inc MCP"