Working Capital & Liquidity Ratios implementation

Binding contract

This record describes what an executable surface must bind and validate. It does not claim that a public calculator, package, or production route is deployed.

Record owner

Guth Instruments

Lifecycle

verified-clean

Evidence ID

t5-073

Effect

Computation or source lookup only

Input and validation requirements

A zero-current-liabilities input makes both ratios undefined. The instrument must reject CL=0 or return an explicit undefined result rather than dividing by zero or displaying a misleading finite value.

Required corrections

No binding erratum is attached to this unique-name record. Implementers must still preserve the declared units, domain, and failure behavior.

Inspectable interface fixture

The sample below is evidence for interface and validation tests, not a production implementation.

{
  "inputs": {
    "current_assets": 125000,
    "current_liabilities": 50000,
    "inventory": 30000,
    "currency": "USD"
  },
  "expected_outputs": {
    "current_ratio": 2.5,
    "quick_ratio": 1.9,
    "working_capital": 75000,
    "working_capital_currency": "USD"
  },
  "working": "current ratio = 125000 / 50000 = 2.5; quick assets = 125000 - 30000 = 95000; quick ratio = 95000 / 50000 = 1.9; working capital = 125000 - 50000 = 75000 USD."
}

Other records

Sources and evidence

These pointers bind the page to evidence. They do not grant authority or collapse verification into deployment.

• VERIFIED_LEDGER.json
• evidence-tranche5/tranche5-results.json