Financial Ratio Calculator

DSCR Calculator

Calculate your debt service coverage ratio to understand whether operating income can comfortably service existing and proposed debt obligations.

Enter your financial details

EBITDA or operating profit before debt service

Total loan repayments + interest per year

What is Debt Service Coverage Ratio?

The debt service coverage ratio (DSCR) measures whether a business generates enough operating income to cover its debt repayments. A DSCR above 1.0 means income exceeds obligations; most lenders require 1.25 or higher.

How is DSCR calculated?

The debt service coverage ratio divides a business's net operating income by its total annual debt service obligations. It tells lenders how many times over the business can cover its debt repayments.

DSCR = Net Operating Income - Total Annual Debt Service

For example, if a business earns £250,000 in annual operating income and has £180,000 in total annual debt repayments, the DSCR is 1.39x - meaning operating income covers debt 1.39 times.

A DSCR below 1.0x indicates the business does not earn enough from operations to meet its debt obligations, which represents a significant risk to lenders.

DSCR benchmarks lenders use

DSCR RangeInterpretation
Below 1.0xBusiness cannot cover debt from operating income. High risk of default.
1.0x - 1.24xMarginal coverage. Most lenders will require additional security or reject.
1.25x - 1.49xAcceptable for many lenders. Meets typical minimum thresholds.
1.5x and aboveStrong coverage. Comfortable buffer above debt obligations.

Assumptions and caveats

  • Net operating income should be entered as EBITDA or an equivalent measure of operating profit before debt service.
  • Total debt service should include all principal and interest repayments, including existing and proposed facilities.
  • This is a point-in-time calculation. Lenders may also consider projected DSCR based on forecast income.
  • Different lenders apply different minimum DSCR thresholds depending on the sector and facility type.

Worked Example

Scenario

A logistics company has annual net operating income of GBP 285,000 and total annual debt service (principal and interest) of GBP 195,000.

Calculation

  1. DSCR = Net Operating Income / Total Debt Service
  2. DSCR = 285,000 / 195,000
  3. DSCR = 1.46x

What This Means

A DSCR of 1.46x means the business generates GBP 1.46 of operating income for every GBP 1.00 of debt repayment. Most UK lenders require a minimum DSCR of 1.20x to 1.35x for commercial lending. At 1.46x, this business has a comfortable margin of safety, generating 46% more income than needed to cover debt obligations.

Frequently asked questions

Most lenders require a DSCR of at least 1.25x, meaning net operating income is 125% of total debt service. A ratio above 1.5x is generally considered strong. Below 1.0x means the business cannot cover its debt obligations from operating income.

DSCR stands for Debt Service Coverage Ratio. It measures a business's ability to repay its debt obligations from its operating income, and is one of the most important metrics lenders assess when evaluating affordability.

Lenders use DSCR to assess whether a borrower generates enough income to comfortably service their debt. It is a key part of affordability assessments for business loans, asset finance, and commercial mortgages. A low DSCR may result in reduced borrowing capacity or loan rejection.

Explore related research

Need lending advice?

Understand your borrowing capacity with help from the Spark team. Get matched with the right lender for your business.

Contact the Spark Team