Unless vendors are going to accept patents as payment for their bills - intangibles have no monetary value and are correctly removed from the current ratio calculation.
They aren't easily converted to cash - and who determines the value - Tilray? That's why you get impairments and write downs.
My post indicating Tilrays Current Ratio is NOT 4:1 and closer to 1:1 is completely fair and accurate
The rationale behind leaving out intangible assets from the calculation is that intangibles cannot be easily sold (or even be valued objectively). Upon deducting intangibles from the calculation of assets, we're left with only tangible assets, which are physical assets such as: Inventory.