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Short Term Debt

an essential metric on a company's balance sheet, representing the debt obligations that are due within one year.

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Written by Support
Updated over a year ago

On platforms like Dividend Data, you can find Short Term Debt for stocks. This helps you make informed investment decisions.

Definition:

Short-Term Debt refers to any borrowings or financial obligations that a company is required to pay back within the upcoming fiscal year. It includes bank loans, accounts payable, and other short-term borrowings.

Types of Short-Term Debt

Accounts Payable: Money owed to suppliers for goods or services received.

Short-Term Loans: Loans that are due for repayment within a year.

Current Portion of Long-Term Debt: The part of long-term debt that is due within the current year.

Importance of Short-Term Debt in Financial Analysis

  1. Liquidity Assessment: Indicates a company’s ability to meet its short-term liabilities with its short-term assets.

  2. Financial Health Indicator: High levels of Short-Term Debt might signal potential liquidity issues or financial stress.

  3. Operational Efficiency: Reflects how well a company is managing its working capital and cash flow.

Short-Term Debt in Financial Ratios

  • Current Ratio: Total Current Assets divided by Total Current Liabilities, including Short-Term Debt, indicating liquidity.

  • Debt-to-Equity Ratio: Short-Term Debt as part of the total debt compared to shareholder equity.

Factors Affecting Short-Term Debt

  1. Business Cycle: Seasonal businesses might have higher Short-Term Debt at certain times of the year.

  2. Credit Terms: Changes in credit terms with suppliers can affect accounts payable.

  3. Cash Flow Management: Efficient cash flow management can reduce the need for short-term borrowings.

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