Amcor PLC (AMCR)
Current ratio
| Jun 30, 2025 | Mar 31, 2025 | Dec 31, 2024 | Sep 30, 2024 | Jun 30, 2024 | Mar 31, 2024 | Dec 31, 2023 | Sep 30, 2023 | Jun 30, 2023 | Mar 31, 2023 | Dec 31, 2022 | Sep 30, 2022 | Jun 30, 2022 | Mar 31, 2022 | Dec 31, 2021 | Sep 30, 2021 | Jun 30, 2021 | Mar 31, 2021 | Dec 31, 2020 | Sep 30, 2020 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total current assets | US$ in thousands | 8,434,000 | 6,702,000 | 4,905,000 | 5,238,000 | 4,965,000 | 5,029,000 | 4,959,000 | 5,085,000 | 5,308,000 | 5,588,000 | 5,863,000 | 5,136,000 | 5,853,000 | 6,170,000 | 5,391,000 | 5,279,000 | 5,266,000 | 4,770,000 | 4,713,000 | 4,612,000 |
| Total current liabilities | US$ in thousands | 6,987,000 | 3,940,000 | 3,897,000 | 4,068,000 | 4,261,000 | 3,913,000 | 3,970,000 | 4,005,000 | 4,476,000 | 4,408,000 | 4,393,000 | 2,915,000 | 5,103,000 | 4,424,000 | 4,293,000 | 4,017,000 | 4,345,000 | 3,670,000 | 3,678,000 | 3,626,000 |
| Current ratio | 1.21 | 1.70 | 1.26 | 1.29 | 1.17 | 1.29 | 1.25 | 1.27 | 1.19 | 1.27 | 1.33 | 1.76 | 1.15 | 1.39 | 1.26 | 1.31 | 1.21 | 1.30 | 1.28 | 1.27 |
June 30, 2025 calculation
Current ratio = Total current assets ÷ Total current liabilities
= $8,434,000K ÷ $6,987,000K
= 1.21
The analysis of Amcor PLC's current ratio over the specified period indicates a generally stable liquidity position with some fluctuations. The current ratio, which measures the company's ability to meet its short-term obligations with its short-term assets, ranged from a low of approximately 1.15 on June 30, 2022, to a high of about 1.76 on September 30, 2022.
Throughout 2020 and 2021, the company's current ratio remained relatively steady, oscillating around the 1.20 to 1.31 range, suggesting a consistent capacity to cover short-term liabilities. Notably, the ratio experienced a significant increase in September 2022 to 1.76, which may indicate an improvement in liquidity or a reduction in short-term liabilities during that period.
Post-September 2022, the ratio demonstrated some volatility, fluctuating between approximately 1.15 and 1.39 through 2023, implying minor variations in short-term asset and liability management without indicating any critical deterioration or significant strengthening of liquidity.
In the most recent periods, the ratio maintained near the 1.25 to 1.29 levels, reflecting a stable financial condition. The forecasted data for 2024 and beyond show a slight upward trend, with the ratio reaching 1.70 in March 2025, potentially signaling improved liquidity or asset management strategies.
Overall, Amcor PLC’s current ratio consistently exceeds the commonly accepted benchmark of 1.0, indicating that the company generally possesses sufficient short-term assets to cover its short-term liabilities. The observed fluctuations suggest mild periods of liquidity tightening, but no significant concerns regarding liquidity stability are evident from this data. The trend toward higher ratios in the future could imply anticipated improvements in working capital management or asset turnover.
Peer comparison
Jun 30, 2025