List one key financial performance ratio.

The current ratio is a key financial performance ratio that measures a company's ability to pay off its short-term liabilities with its short-term assets. This ratio is crucial because it provides insights into the liquidity position of a business, indicating whether it has enough resources to cover its obligations within a year. A higher current ratio suggests that the organization is in a good position to meet its short-term debts, which can enhance trust among investors, creditors, and other stakeholders.

By analyzing the current ratio, management can make informed decisions about cash flow, operational liquidity, and funding strategies. It serves as a benchmark to assess financial health over time and in comparison to industry standards. As for the other options, while they represent important financial ratios, the current ratio stands out as a fundamental measure of liquidity, which is critical for ongoing operational stability.