Basis: Latest reported fiscal quarter. Source: stored company filings and market data; unavailable inputs remain N/A.
Is the quick ratio (acid-test) high or low?
The quick ratio (acid-test) of 4.06 is 14% below its 5-year average of 4.69, near the low end of its 5-year range (3.40–7.31).
As of the fiscal period ended Tuesday, March 31, 2026. 30.92% below its 12-month average of 5.88.
Reported quarterly quick ratio; no daily interpolation.
QUICK RATIO (ACID-TEST)
4.06
QUICK RATIO (ACID-TEST) AVG TTM
5.88
QUICK RATIO (ACID-TEST) AVG 3Y
5.18
QUICK RATIO (ACID-TEST) AVG 5Y
4.69
QUICK RATIO (ACID-TEST) AVG 10Y
4.08
QUICK RATIO (ACID-TEST) AVG 15Y
3.40
QUICK RATIO (ACID-TEST) AVG 20Y
2.94
CURRENT VS TTM AVG
-30.92%
CURRENT VS 3Y AVG
-21.72%
CURRENT VS 5Y AVG
-13.54%
CURRENT VS 10Y AVG
-0.64%
CURRENT VS 15Y AVG
+19.46%
CURRENT VS 20Y AVG
+38.05%
SECTOR MEDIAN · FINANCIAL SERVICES
0.90
median of 95 covered companies
CURRENT VS SECTOR MEDIAN
+350.91%
vs the sector median at left
Berkshire Hathaway Inc.
Market Cap
$1.07T
Quick Ratio (Acid-Test)
4.06
TTM Avg
5.88
3Y Avg
5.18
5Y Avg
4.69
Market Cap
$1.07T
Quick Ratio (Acid-Test)
6.41
TTM Avg
5.74
3Y Avg
4.95
5Y Avg
4.70
Market Cap
$946.43B
Quick Ratio (Acid-Test)
0.52
TTM Avg
0.53
3Y Avg
0.50
5Y Avg
0.48
Market Cap
$778.74B
Quick Ratio (Acid-Test)
N/A
TTM Avg
N/A
3Y Avg
N/A
5Y Avg
N/A
Market Cap
$624.45B
Quick Ratio (Acid-Test)
N/A
TTM Avg
N/A
3Y Avg
N/A
5Y Avg
N/A
Market Cap
$1.65T
Quick Ratio (Acid-Test)
N/A
TTM Avg
N/A
3Y Avg
N/A
5Y Avg
N/A
Market Cap
$476.83B
Quick Ratio (Acid-Test)
1.03
TTM Avg
1.03
3Y Avg
1.10
5Y Avg
1.22
Market Cap
$475.41B
Quick Ratio (Acid-Test)
N/A
TTM Avg
N/A
3Y Avg
N/A
5Y Avg
N/A
| NAME | MARKET CAP | QUICK RATIO (ACID-TEST) | TTM | 3Y | 5Y |
|---|---|---|---|---|---|
| Berkshire Hathaway Inc. (BRK-B) | $1.07T | 4.06 | 5.88 | 5.18 | 4.69 |
| Berkshire Hathaway Inc. (BRK-A)vs › | $1.07T | 6.41 | 5.74 | 4.95 | 4.70 |
| JPMorgan Chase & Co. (JPM)vs › | $946.43B | 0.52 | 0.53 | 0.50 | 0.48 |
| State Street SPDR S&P 500 ETF (SPY)vs › | $778.74B | N/A | N/A | N/A | N/A |
| Visa Inc. (V)vs › | $681.89B | 1.08 | 1.18 | 1.31 | 1.49 |
| Vanguard Total Stock Market ETF (VTI)vs › | $624.45B | N/A | N/A | N/A | N/A |
| Vanguard S&P 500 ETF (VOO)vs › | $1.65T | N/A | N/A | N/A | N/A |
| Mastercard Incorporated (MA)vs › | $476.83B | 1.03 | 1.03 | 1.10 | 1.22 |
| Invesco QQQ Trust, Series 1 (QQQ)vs › | $475.41B | N/A | N/A | N/A | N/A |
| Bank of America Corporation (BAC)vs › | $440.34B | 0.42 | 0.36 | 0.31 | 0.31 |
Quick Ratio
4.06
Excludes inventory
Current Ratio
6.75
Includes inventory
Quick Ratio = (Current Assets − Inventory) / Current Liabilities
The quick ratio is a stricter liquidity measure that excludes inventory, showing the ability to meet short-term obligations with the most liquid assets.
Expanded definitions: Investopedia, Wikipedia, Corporate Finance Institute
| DATE | QUICK RATIO (ACID-TEST) |
|---|---|
| 2026-03-31 | 4.06 |
| 2025-12-31 | 6.41 |
| 2025-09-30 | 5.59 |
| 2025-06-30 | 7.31 |
| 2025-03-31 | 6.02 |
| 2024-12-31 | 5.61 |
| 2024-09-30 | 5.53 |
| 2024-06-30 | 6.39 |
| 2024-03-31 | 4.90 |
| 2023-12-31 | 3.77 |
| 2023-09-30 | 4.08 |
| 2023-06-30 | 4.05 |
| 2023-03-31 | 3.70 |
| 2022-12-31 | 3.40 |
| 2022-09-30 | 3.56 |
| 2022-06-30 | 3.49 |
| 2022-03-31 | 3.58 |
| 2021-12-31 | 4.31 |
| 2021-09-30 | 4.29 |
| 2021-06-30 | 4.23 |
| 2021-03-31 | 4.33 |
| 2020-12-31 | 3.89 |
| 2020-09-30 | 4.28 |
| 2020-06-30 | 4.62 |
| 2020-03-31 | 4.49 |
| 2019-12-31 | 3.77 |
| 2019-09-30 | 4.58 |
| 2019-06-30 | 4.49 |
| 2019-03-31 | 4.35 |
| 2018-12-31 | 3.31 |
| 2018-09-30 | 3.44 |
| 2018-06-30 | 3.55 |
| 2018-03-31 | 3.61 |
| 2017-12-31 | 3.86 |
| 2017-09-30 | 4.15 |
| 2017-06-30 | 4.02 |
| 2017-03-31 | 3.95 |
| 2016-12-31 | 2.81 |
| 2016-09-30 | 3.34 |
| 2016-06-30 | 1.14 |
| 2016-03-31 | 1.03 |
| 2015-12-31 | 2.91 |
| 2015-09-30 | 0.94 |
| 2015-06-30 | 0.94 |
| 2015-03-31 | 0.94 |
| 2014-12-31 | 2.75 |
| 2014-09-30 | 0.93 |
| 2014-06-30 | 0.87 |
| 2014-03-31 | 0.82 |
| 2013-12-31 | 95.30 |
| 2013-09-30 | 0.87 |
| 2013-06-30 | 0.76 |
| 2013-03-31 | 0.93 |
| 2012-12-31 | 1.72 |
| 2012-09-30 | 0.71 |
| 2012-06-30 | 37.73 |
| 2012-03-31 | 39.15 |
| 2011-12-31 | 47.14 |
| 2011-09-30 | 33.06 |
| 2011-06-30 | 40.85 |
| 2011-03-31 | 33.15 |
| 2010-12-31 | 55.26 |
| 2010-09-30 | 36.04 |
| 2010-06-30 | 31.89 |
| 2010-03-31 | 28.47 |
| 2009-12-31 | 1.98 |
| 2009-09-30 | 0.00 |
| 2009-06-30 | 0.00 |
| 2009-03-31 | 0.00 |
| 2008-12-31 | 2.21 |
| 2008-09-30 | 0.00 |
| 2008-06-30 | 0.00 |
| 2008-03-31 | 0.00 |
| 2007-12-31 | 2.48 |
| 2007-09-30 | 48.85 |
| 2007-06-30 | 48.84 |
| 2007-03-31 | 51.56 |
| 2006-12-31 | 41.79 |
| 2006-09-30 | 0.00 |
| 2006-06-30 | 0.00 |
| 2006-03-31 | 0.00 |
| 2005-12-31 | 8.09 |
| 2005-09-30 | 43.12 |
| 2005-06-30 | 50.03 |
| 2005-03-31 | 50.28 |
| 2004-12-31 | 6.21 |
| 2004-09-30 | 44.71 |
| 2004-06-30 | 38.13 |
| 2004-03-31 | 28.48 |
| 2003-12-31 | 25.57 |
| 2003-09-30 | 21.67 |
| 2003-06-30 | 22.11 |
| 2003-03-31 | 2.23 |
| 2002-12-31 | 10.04 |
| 2002-09-30 | 1.44 |
| 2002-06-30 | 1.01 |