Structure - Liquidité

Question 1

Financement des immos

Answer 1

Capitaux permanents / immos nettes > 1

This indicates that long-term financing should exceed the net fixed assets.

Question 2

Liquidité courante

Answer 2

Actifs circulants / Passifs circulants > 1

This ratio assesses the ability to cover short-term liabilities with short-term assets.

Question 3

Quick (acid-test) ratio («liquidité réduite»)

Answer 3

Actifs CT (hors Stocks) / Passifs CT > 1

This ratio measures liquidity without including inventory.

Question 4

Ratio de cash

Answer 4

Cash / Passifs CT

This ratio assesses the ability to cover short-term liabilities using only cash.

Question 5

Couverture des intérêts

Answer 5

REX / charges financières > 1

This ratio indicates the ability to cover interest expenses with earnings.

Question 6

Ratio de fonds propres

Answer 6

Fonds propres / total Actif = 33%

This ratio indicates the proportion of total assets financed by equity.

Question 7

ratio de dette

Answer 7

total Dettes / total Actif. 67%

This ratio measures the proportion of total assets financed by debt.

Question 8

Structure financière

Answer 8

total Dettes / Fonds propres = 2

This indicates the relationship between total debt and equity.

Question 9

Autonomie financière

Answer 9

Dette LT / Capitaux permanents < 50% ou Dette LT / Capitaux Propres < 1

This indicates the level of long-term debt compared to permanent capital or equity.

Question 10

Couverture des dettes

Answer 10

Dettes LT / EBE < 3 ans (voire 4)

This assesses the ability to repay long-term debts based on earnings before interest.