Concept

Current Ratio Benchmark for Contractor Reserve Health

The current ratio (current assets ÷ current liabilities) is the metric banks and surety companies use to judge whether a contractor's working capital is adequate. CFMA benchmarks the construction-industry average at 1.6. A ratio below 1.0 means current liabilities exceed current assets, signaling working-capital problems that can block bonding approval and raise borrowing costs. Tracking this ratio quarterly alongside the cash-reserve balance gives the contractor an external-facing health check that complements the internal reserve target.

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Updated 2026-05-04

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