\kjˈuː ɹˈe͡ɪʃɪˌə͡ʊ], \kjˈuː ɹˈeɪʃɪˌəʊ], \k_j_ˈuː ɹ_ˈeɪ_ʃ_ɪ__ˌəʊ]\
Definitions of Q RATIO
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The ratio between all assets held by a company and their replacement cost in today's market. Assets include machinery and plane items needed to cary out the companies trade. If the ratio is low then the company will renew its assets with second hand or reconditioned plant and machinery items as they are cheaper than purchasing new equipment.
By Henry Campbell Black