• UGI average current ratio for 2023 was 1.02, a 31.54% decline from 2022.
• UGI average current ratio for 2022 was 1.49, a 10.37% decline from 2021.
• UGI average current ratio for 2021 was 1.35, a 43.62% increase from 2020.

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