Working Capital Ratio (WCR) and Current Ratio (CR) are two different ways of measuring the liquidity of a business. The WCR measures the ratio of current assets to current liabilities and is intended to measure how well a business can pay its short-term debts using its current assets. The CR, on the other hand, measures the current assets of a business relative to its total debts and is used as an indication of its ability to pay both long and short-term obligations. While they may sound similar, each ratio is an important tool to help businesses understand their financial position.