The liquidity characterise the financial situation of the company, its ability to convert assets into cash or to obtain cash to meet short-term obligations. Lack of liquidity may affect seriously the continuity of the company activities. Computation and analysis of the liquidity are made by a system of ratios based on the data within the financial statements. An absolute value of a liquidity ratio is not relevant. For a correct analysis of the company’s financial situation more liquidity ratios have to be considered and their trend also.