UnitedHealth Group Incorporated (UNH)

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	85,779,000	92,258,000	92,038,000	88,942,000	78,437,000	91,905,000	89,869,000	93,895,000	69,069,000	82,937,000	68,356,000	69,029,000	61,758,000	61,610,000	58,916,000	59,508,000	53,718,000	54,821,000	58,918,000	58,807,000
Total current liabilities	US$ in thousands	103,769,000	101,565,000	104,670,000	104,431,000	99,054,000	114,179,000	112,981,000	116,482,000	89,237,000	100,935,000	88,698,000	88,170,000	78,292,000	79,575,000	76,557,000	80,641,000	72,420,000	66,597,000	69,883,000	78,606,000
Current ratio		0.83	0.91	0.88	0.85	0.79	0.80	0.80	0.81	0.77	0.82	0.77	0.78	0.79	0.77	0.77	0.74	0.74	0.82	0.84	0.75

December 31, 2024 calculation

Current ratio = Total current assets ÷ Total current liabilities
= $85,779,000K ÷ $103,769,000K
= 0.83

The current ratio of UnitedHealth Group Incorporated has shown fluctuations over the period from March 31, 2020, to December 31, 2024. The current ratio measures the company's ability to cover its short-term liabilities with its short-term assets. A current ratio below 1 indicates that the company may have difficulties meeting its short-term obligations.

The trend analysis reveals that the current ratio fluctuated between 0.74 and 0.91 during the period under review. The lowest current ratio was observed on March 31, 2020, and December 31, 2020, at 0.74, suggesting a relatively weaker liquidity position during those periods. The ratio improved slightly in subsequent quarters, reaching its peak of 0.91 on September 30, 2024.

While the current ratio improved over time, it is important to note that sustained levels below 1 may raise concerns about the company's ability to meet its short-term obligations without relying heavily on external financing or facing liquidity challenges. The ratio surpassed 1 on several occasions but did not consistently maintain that level.

Overall, investors and stakeholders should closely monitor UnitedHealth Group's current ratio to ensure the company maintains a healthy liquidity position and can meet its short-term financial commitments without significant strain.