The ratio of operating cash flow to annual capital expenditures is a liquidity ratio.

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The ratio of operating cash flow to annual capital expenditures is known as the cash flow to capital expenditures (CF to CAPEX) ratio, which is a measure of a company's ability to acquire long term assets using free cash flow. It is not considered a liquidity ratio but rather a measure of financial flexibility or investment capacity. Liquidity ratios typically measure a company's ability to meet its short-term obligations.

The Ratio of Operating Cash Flow to Annual Capital Expenditures