Ratio of the organization’s current assets compared to current liabilities as of the end of the reporting period.
Ratio of the organization’s current assets compared to current liabilities as of the end of the reporting period.
This metric is intended to capture the organization’s working capital position. This ratio is commonly termed the Current Ratio or Net Working Capital.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition, calculation, and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
New metric. Working Capital Ratio (FP4224) was developed via the IRIS Taxonomy Group.