Columbia Sportswear Company (COLM)

Current ratio

		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	Jun 30, 2020	Mar 31, 2020
Total current assets	US$ in thousands	2,008,580	1,826,260	1,847,810	1,846,220	2,014,680	1,882,760	1,901,140	1,987,360	2,136,940	1,959,610	1,795,130	1,838,130	2,114,040	1,920,070	1,878,720	1,805,220	1,855,620	1,647,800	1,602,760	1,710,740
Total current liabilities	US$ in thousands	766,545	566,940	544,441	447,306	596,627	525,960	557,268	568,685	738,718	696,656	618,444	571,014	680,390	590,719	567,600	474,968	552,622	499,594	535,828	610,355
Current ratio		2.62	3.22	3.39	4.13	3.38	3.58	3.41	3.49	2.89	2.81	2.90	3.22	3.11	3.25	3.31	3.80	3.36	3.30	2.99	2.80

December 31, 2024 calculation

Current ratio = Total current assets ÷ Total current liabilities
= $2,008,580K ÷ $766,545K
= 2.62

The current ratio of Columbia Sportswear Company has shown fluctuating trends over the reporting periods provided. The current ratio, which measures the company's ability to cover its short-term obligations with its current assets, has generally been above 2.0, indicating a healthy liquidity position.

From March 31, 2020, to March 31, 2024, the current ratio has ranged from a low of 2.80 to a high of 4.13. It peaked at 4.13 on March 31, 2024, suggesting the company had significantly more current assets than current liabilities at that point in time.

However, it is important to note that the current ratio has also experienced some downturns, with a low of 2.62 on December 31, 2024. This decrease could be indicative of a potential strain on the company's liquidity position during that period.

Overall, the upward and downward movements in the current ratio indicate fluctuations in the company's liquidity position over the reporting period, highlighting the importance of closely monitoring changes in current assets and liabilities to ensure the company can meet its short-term obligations effectively.