Which of the following is least important as a measure of short-term liquidity?

قلیل مدتی لیکویڈیٹی کے اقدام کے طور پر مندرجہ ذیل میں سے کون کم سے کم اہم ہے؟

Cash Flows from operating activities

Quick Ratio

Debt ratio

None of these

Explanation

Debt ratio measures a company's financial leverage, not its short-term liquidity.

Short-term liquidity is better assessed using Current Ratio, Quick Ratio, and Cash Flows from operating activities since they reflect a company's ability to meet short-term obligations.