Why the liquidity ratio include non-financial assets Note i am not talking about acid test ratio?

Liquidity measures measure a firm's ability to pay operating expenses and other short-term, or current, liabilities. Because current liabilities, which are debts that must be paid or obligations that must be fulfilled, within 1 year, are paid out of current assets, which are received as cash or otherwise used within 1 year.

A current asset is cash and any other company asset that will be turning to cash within one year.

Liquity ratio measure the company ability to pay its debts