ðɪ ˈɑːpɚɹˌeɪɾɪŋ kˈæʃ flˈoʊ ɹˈeɪʃɪˌoʊ kæn biː kˈælkjʊlˌeɪɾᵻd baɪ dᵻvˈaɪdɪŋ ðɪ ˈɑːpɚɹˌeɪɾɪŋ kˈæʃ flˈoʊ baɪ kˈɜːɹənt lˌaɪəbˈɪlᵻɾiz.
The operating cash flow ratio can be calculated by dividing the operating cash flow by current liabilities.