When i calculate the current ratio and i have 2018 and 2019 inventory, which iventory do i take, or do i have to take them both

The current ratio is a liquidity ratio that measures a company's ability to pay off its short-term liabilities with its current assets. It is calculated at a specific point in time, typically at the end of an accounting period.

$$\text{Current Ratio} = \frac{\text{Current Assets}}{\text{Current Liabilities}}$$

Inventory is a current asset. If you are calculating the current ratio for 2018, you will use the 2018 inventory figure. If you are calculating the current ratio for 2019, you will use the 2019 inventory figure. You do not combine inventory from different years for a single current ratio calculation.

For example:

• To calculate the 2018 current ratio, use 2018 current assets (including 2018 inventory) and 2018 current liabilities.
• To calculate the 2019 current ratio, use 2019 current assets (including 2019 inventory) and 2019 current liabilities.