Current Assets minus Current Liabilities is a widely used financial metric used to measure the financial health of a business. It is a quick and easy way to determine a company’s current liquidity, or how much cash they currently have on hand. By subtracting the amount of current liabilities, such as payroll, rent, and other short-term expenses, companies are able to see how much money they would have if they were to pay off all their debts right away. This metric is an important part of any company’s overall financial picture, as it shows their immediate financial strength in the present moment.