Calculateur du Ratio de Couverture du Service de la Dette — Formule
## How to Calculate Debt Service Coverage Ratio
### Formula
**DSCR = Net Operating Income / Annual Debt Service**
DSCR measures whether a business earns enough operating income to comfortably cover its debt obligations (both principal and interest). A DSCR of 1.0 means income exactly equals debt payments -- no margin for error. Lenders typically require a minimum of 1.25 to provide a safety cushion for unexpected revenue dips.
### Formula
**DSCR = Net Operating Income / Annual Debt Service**
DSCR measures whether a business earns enough operating income to comfortably cover its debt obligations (both principal and interest). A DSCR of 1.0 means income exactly equals debt payments -- no margin for error. Lenders typically require a minimum of 1.25 to provide a safety cushion for unexpected revenue dips.
Exemple Résolu
A company has $300,000 in net operating income and $200,000 in annual debt payments.
- DSCR = $300,000 / $200,000 = 1.50
- Surplus = $300,000 - $200,000 = $100,000
- The business earns $1.50 for every $1 of debt it must pay.