Source: https://guthlabs.ai/docs/instruments/working-capital-liquidity-ratios/implementation/

instrument implementation / implementation-contract

# Working Capital & Liquidity Ratios implementation

A source-bound implementation contract for Working Capital & Liquidity Ratios; deployment and executable qualification remain separate.

Status: **VERIFIED_CLEAN**Lifecycle: **implementation-contract**

## 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

[01**Overview**](<https://guthlabs.ai/docs/instruments/working-capital-liquidity-ratios/>)[02**Mechanism**](<https://guthlabs.ai/docs/instruments/working-capital-liquidity-ratios/mechanism/>)[04**Qualification**](<https://guthlabs.ai/docs/instruments/working-capital-liquidity-ratios/qualification/>)

## 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`