There is a significant negative correlation between the return on net assets and the current ratio The inhibition effect, therefore hypothesis 1: the current ratio and the profitability negative correlation holds. Explain the flow when retailing When the moving ratio increases, it reflects a decline in the efficiency and profitability of working capital management; when the liquidity ratio increases When the rate drops, it reflects the enterprise working capital management efficiency increases, the profitability increases. There is a significant negative correlation between current assets turnover ratio and current ratio Hypothesis 2: The current ratio is negatively correlated with operational capacity. Description of being a retail enterprise When the current ratio increases, it reflects a decline in the turnover of the company's current assets and its operating capacity; when it does so When the ratio falls, it reflects that the turnover rate of the current assets of the enterprise increases, and the operating ability of the enterprise tends to be better. There is a significant negative correlation between the growth rate of operating income and the current ratio Hypothesis 3: The current ratio is negatively correlated with growth capacity. Description of being a retail enterprise When the current ratio increases, it reflects the deterioration of the business situation and the deceleration of the growth of the operating income; when the current ratio increases When it falls, it reflects the better operation of the enterprise and the accelerating growth of operating income. Indicator K has a significant positive correlation with the current ratio and has a significant positive effect on the current ratio Therefore, hypothesis 4: The positive correlation between current ratio and index K holds. retail retail retail retail retail retail retail retail When the current ratio of enterprises increases, it reflects the decline in the ability to finance through accounts payable, and the pressure on enterprises to pay debt large, solvency decline; when the current ratio falls, it reflects the ability of the enterprise to meet its operations through accounts payable The capital needs, the enterprise repayment pressure is small, the solvency rises. Based on assumptions 1 to 4: when a retail firm is profitable, operational, growth, and solvency When the force decreases, the current ratio increases; when profitability, operational capacity, growth capacity, and solvency increase, As the current ratio decreases, there is a negative correlation between net working capital (current ratio) and enterprise comprehensive capacity.