Cash and bank
Money in hand and at the bank on the balance sheet date.
Cash is the most immediate form of asset: money in hand, bank balances and deposits available on demand.
It is a snapshot on a single day of the year and therefore easy to flatter. Judge it against short-term liabilities, and across several years, rather than as a single figure.
Low cash is not necessarily a problem at a company with steady income. At a company with large short-term liabilities, it is.
Where this figure comes from
Read from the balance sheet in the annual accounts.
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