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Interest Coverage Ratio โ€” Smart Financial Analysis

Calculate how many times a company can pay its interest expense with operating income. ICR = EBIT / Interest Expense. An ICR below 1.5 signals potential default risk.

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Interest Coverage Ratio
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The Interest Coverage Ratio (ICR) shows how many times a company can pay its interest expense with operating income. ICR = EBIT / Interest Expense. ICR above 2.5 is generally good; above 4 is very safe. ICR measures ability to pay interest only (EBIT / Interest).

Key figures
Core Concept
Interest Coverage Ratio
Financial Ratios fundamental
Benchmark
Industry Standard
Compare your results
Proven Math
Formula Basis
Established methodology
Expert Verified
Best Practice
Professional standard

Ready to run the numbers?

Why: The Interest Coverage Ratio (ICR) shows how many times a company can pay its interest expense with operating income. ICR = EBIT / Interest Expense. It measures a company's ability to meet interest obligations on debt.

How: Enter EBIT (Operating Income), Interest Expense, Industry Average ICR to get instant results. Try the preset examples to see how different scenarios affect the outcome, then adjust to match your situation.

The Interest Coverage Ratio (ICR) shows how many times a company can pay its interest expense with operating income.ICR = EBIT / Interest Expense.

Run the calculator when you are ready.

Calculate Interest Coverage RatioEnter your values below

๐Ÿ“Š Example Scenarios โ€” Click to Load

Company Financial Data

icr_analysis.sh
CALCULATED
Interest Coverage Ratio
5.00x
Risk Zone
Very Safe
Industry
43% above industry average โ€” stronger than peers.
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ICR Comparison โ€” Your Company vs Benchmarks

ICR Threshold Zones

Industry Average ICR

EBIT vs Interest Expense

For educational purposes only โ€” not financial advice. Consult a qualified advisor before making decisions.

๐Ÿ’ก Money Facts

๐Ÿ’ฐ

Interest Coverage Ratio analysis is used by millions of people worldwide to make better financial decisions.

โ€” Industry Data

๐Ÿ“Š

Financial literacy can increase household wealth by up to 25% over a lifetime.

โ€” NBER Research

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The average American makes 35,000 financial decisions per yearโ€”many can be optimized with calculators.

โ€” Cornell University

๐ŸŒ

Globally, only 33% of adults are financially literate, making tools like this essential.

โ€” S&P Global

The Interest Coverage Ratio shows how many times a company can pay its interest expense with operating income. ICR = EBIT / Interest Expense. An ICR below 1.5 signals potential default risk โ€” the company is barely covering interest payments. Banks typically require ICR > 2.0 for business loans. S&P 500 companies average ICR of 8-12x. Apple's ICR exceeds 25x. During the 2020 pandemic, 30% of US companies had ICR below 3.0, up from 15% pre-pandemic.

10.0x
Strong Company ICR
1.14x
Distressed Firm ICR
25.0x
Apple's ICR
30%
Companies Below 3.0x in 2020
Sources: S&P Global, Moody's, Federal Reserve Financial Stability Report, Damodaran Online.

๐Ÿ“‹ Key Takeaways

  • โ€ข ICR = EBIT / Interest Expense โ€” how many times earnings cover interest
  • โ€ข ICR < 1.5 = danger zone; ICR > 2.5 = good; ICR > 4 = very safe
  • โ€ข Banks typically require ICR > 2.0 for business loans
  • โ€ข S&P 500 average 8-12x; Apple exceeds 25x

๐Ÿ“Š ICR vs DSCR

ICR measures interest-only coverage. DSCR (Debt Service Coverage Ratio) includes principal payments. DSCR is stricter and used for project finance and real estate.

MetricNumeratorDenominatorUse Case
ICREBITInterest ExpenseCorporate debt health
DSCRNet Operating IncomeDebt Service (P&I)Real estate, project finance

๐Ÿ“ˆ Interest Coverage Ratio Industry Benchmarks

๐ŸญUtilities and capital-intensive industries typically have ICR of 2-4 due to high debt and stable cash flowsSource: Damodaran
๐Ÿ’ปTechnology companies often exceed 10x ICR due to lower debt levels and high marginsSource: S&P Global
๐Ÿ“ŠS&P 500 companies average ICR of 8-12x โ€” well above minimum safe levelsSource: Moody's
โš ๏ธDuring 2020 pandemic, 30% of US companies had ICR below 3.0, up from 15% pre-pandemicSource: Federal Reserve

๐Ÿฆ How Lenders Use ICR

Lenders use ICR to assess default risk. ICR below 1.5 may trigger covenant breaches or loan denial. Banks typically require ICR > 2.0 for new loans. Declining ICR signals deteriorating financial health.

  • ICR < 1.5: High default risk โ€” may deny or price higher
  • ICR 1.5-2.5: Moderate risk โ€” may require covenants
  • ICR > 2.5: Acceptable โ€” standard loan terms
  • ICR > 4: Strong โ€” favorable rates and terms

โœ… What Is a Good Interest Coverage Ratio?

ICR above 2.5 is generally good; above 4 is very safe. Below 1.5 signals potential default risk. Industry matters: utilities often have 2-4x; tech companies 10x+. Compare to peers and historical trends.

๐Ÿ“ Interest Coverage Ratio Formula

ICR = EBIT / Interest Expense. EBIT is Earnings Before Interest and Taxes (operating income). A ratio of 5 means the company earns 5x its interest payments โ€” strong coverage.

ICR = EBIT รท Interest Expense

๐ŸŽฏ Expert Tips

Compare to Industry

Utilities have lower ICR (2-4) than tech (10+). Always benchmark against peers.

Watch the Trend

Declining ICR even if still above 2.5 may signal deteriorating financial health.

โ“ Frequently Asked Questions

What is interest coverage ratio?

The Interest Coverage Ratio (ICR) shows how many times a company can pay its interest expense with operating income. ICR = EBIT / Interest Expense. It measures a company's ability to meet interest obligations on debt.

What is the interest coverage ratio formula?

ICR = EBIT / Interest Expense. EBIT is Earnings Before Interest and Taxes (operating income). A ratio of 5 means the company earns 5x its interest payments โ€” strong coverage.

What is a good interest coverage ratio?

ICR above 2.5 is generally good; above 4 is very safe. Below 1.5 signals potential default risk. Banks typically require ICR > 2.0 for business loans. S&P 500 companies average 8-12x.

ICR vs DSCR โ€” what is the difference?

ICR measures ability to pay interest only (EBIT / Interest). DSCR (Debt Service Coverage Ratio) measures ability to pay both principal and interest. DSCR is stricter and used for project finance and real estate.

What are interest coverage ratio industry benchmarks?

Utilities and capital-intensive industries typically have ICR of 2-4. Technology companies often exceed 10x. S&P 500 average is 8-12x. Apple's ICR exceeds 25x. During 2020 pandemic, 30% of US companies had ICR below 3.0.

How do lenders use ICR?

Lenders use ICR to assess default risk. ICR below 1.5 may trigger covenant breaches or loan denial. Banks typically require ICR > 2.0 for new loans. Declining ICR signals deteriorating financial health.

Disclaimer: This calculator provides estimates. Actual lending decisions depend on many factors. Consult a financial professional for specific advice.

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