The quick cash ratio reflects the ability of a company to repay its current liabilities directly with cash and equivalents without relying on sales or other asset realization. A higher quick cash ratio usually indicates that the company has stronger short-term debt repayment ability and lower liquidity risk. Investors and creditors usually pay attention to this ratio to assess the financial soundness of the company in the short term. This ratio is particularly suitable for assessing the debt repayment ability of companies whose current assets are easy to depreciate or difficult to quickly realize cash, such as companies with a large proportion of inventory. The higher the ratio, the stronger the company's short-term debt repayment ability and the lower the financial risk, but an excessively high ratio may also mean that the company has failed to make full use of cash for investment or expansion, resulting in a lower return on capital. Therefore, when evaluating this ratio, it is necessary to take into account the industry average and the company's own operating characteristics.