Formula
- Use the units shown beside each field.
- Results update automatically whenever you change an input.
- Displayed values use up to four decimal places, or scientific notation for very small or large numbers. Calculations use standard floating-point arithmetic; exact integer and fraction tools identify their own precision rules.
- Cash-flow-based variant excluding investing cash flow. Other accrual-ratio definitions exist. Use the same currency and reporting period for all monetary inputs. No live data or jurisdiction-specific accounting adjustments are inferred.
Example Calculation
- Net income: 120
- Operating cash flow: 90
- Average total assets: 600
Net income = 120; Operating cash flow = 90; Average total assets = 600. The primary result is 5.
Frequently asked questions
How do I use this calculator?
Enter net income, operating cash flow, average total assets. The result updates automatically. Use Reset to restore the example values.
What method does it use?
accrual ratio=(net income−operating cash flow)/average assets.. Cash-flow-based variant excluding investing cash flow. Other accrual-ratio definitions exist. Use the same currency and reporting period for all monetary inputs. No live data or jurisdiction-specific accounting adjustments are inferred.
Why might a rounded result differ?
The calculation keeps full numeric precision internally, then rounds the displayed result. Rounding intermediate steps by hand can produce a slightly different answer.
Are my inputs saved online?
No. This calculator processes your inputs in your browser. A recently used list stores only calculator names on this device, not your entered values.
Check the assumptions and units before using this result. Read about calculation methods.