CURRENT RATIO ANALYSIS OF HEAVY ELECTRICAL INDUSTRIES IN INDIA (A Comparative Study between BHEL and Crompton Greaves)

Current ratio is the ratio of current assets of a company to its current liabilities and is used to assess the firm's ability to meet its short-term liabilities on time. The present study is an attempt to analyze the current ratio of Bharat Heavy Electricals<br>Limited (BHEL). For providing a suitable insight into the study a comparison is made between current ratio of BHELand Crompton Greaves (C.G). Further t-test is applied in order to find out whether there is a significant difference between quick ratio of BHEL<br>and C.G or not.

流动比率（current ratio）指企业流动资产与流动负债的比值，用于评估企业按时偿付短期债务的能力。本研究旨在分析巴拉特重型电气有限公司（Bharat Heavy Electricals Limited，BHEL）的流动比率。为了给本研究提供详实的分析洞察，本研究将BHEL与克朗普顿·格里夫斯（Crompton Greaves，C.G）的流动比率进行对比分析。此外，本研究运用t检验，以探究BHEL与C.G的速动比率（quick ratio）之间是否存在显著差异。