• Kirby average current ratio for 2023 was 1.82, a 6.19% decline from 2022.
• Kirby average current ratio for 2022 was 1.94, a 0.51% decline from 2021.
• Kirby average current ratio for 2021 was 1.95, a 19.09% decline from 2020.

Current ratio can be defined as a liquidity ratio that measures a company's ability to pay short-term obligations.