Current Ratio: The higher the current ratio, the more capable the company is of paying back its obligations. Meaning the more asset value relative to the value of its liabilities. As a company you don’t want to be less than 1, because that would suggest that you are unable to pay off its loans and debt. You also don’t want to be over 3, that just show’s you are not using your resources to maximizing your working capital. Best Buy has done well in that aspect; they’ve maintained more assets such as cash and short-term investments, accounts receivable and inventory. In years 2014 and 2015, cash on hand increased from previous years, which I helped influence the asset to liability ratio. If Best Buy were to cash in on the accounts payable column