Interest Coverage Calculator Formula

Understand the math behind the interest coverage calculator. Each variable explained with a worked example.

Formulas Used

Interest Coverage Ratio

interest_coverage = interest_expense > 0 ? ebit / interest_expense : 0

EBIT After Interest

safety_margin = ebit - interest_expense

Variables

VariableDescriptionDefault
ebitEBIT (Earnings Before Interest & Taxes)(USD)400000
interest_expenseAnnual Interest Expense(USD)80000

How It Works

How to Calculate Interest Coverage Ratio

Formula

Interest Coverage = EBIT / Interest Expense

This ratio focuses solely on interest payments, ignoring principal repayment. It tells you how many times over a company can pay its interest bill from operating earnings. A ratio below 1.5 raises red flags, while ratios above 3.0 indicate comfortable coverage. Creditors and bond-rating agencies rely heavily on this metric when assessing creditworthiness.

Worked Example

A company reports $400,000 EBIT and $80,000 in annual interest expense.

ebit = 400000interest_expense = 80000
  1. 01Interest Coverage = $400,000 / $80,000 = 5.0
  2. 02EBIT After Interest = $400,000 - $80,000 = $320,000
  3. 03The company can cover its interest payments 5 times over.

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