As a financial analyst, I have reviewed Hillside, Inc.'s balance sheet and income statement. My objective is to determine the company's current ratio, a significant financial metric that indicates the company's operational efficiency and liquidity. The current ratio is a financial tool that investors and lenders use to assess a company's liquidity and short-term financial health (Fernando, 2024). This metric is crucial for evaluating a company's financial performance and viability. The ratio is calculated by dividing a business's current assets by its current liabilities. Hillside, Inc.'s balance sheet shows $5165.27 in total current assets, including cash and marketable securities, accounts receivable, inventories, and other current assets. Accounts payable, salaries payable, and other current liabilities total $2955.20, making up the current liabilities