The current asset ratio reflects the proportion of current assets in a company's total assets and is an important indicator for measuring a company's short-term debt-paying ability and operating flexibility. The higher the value of this indicator, the more assets that can be converted into cash in the short term, and theoretically the stronger its short-term debt-paying ability. However, an excessively high current asset ratio may mean that the company does not fully utilize its assets for investment, thereby affecting profitability. Therefore, investors should comprehensively evaluate the rationality of this indicator based on the company's industry, business model and historical data. In addition, analyzing the internal composition of current assets (such as: monetary funds, accounts receivable, inventory ratio, etc.) can provide a deeper understanding of the quality and structure of current assets. For example, higher accounts receivable may mean higher credit risk, while excessive inventory may indicate poor product sales.