Rekenbox · 2026
Financial ratios calculator
Calculate financial ratios from your balance sheet and profit. Compare two years and review an XAF or CSV import.Your figures explained
Understand the number.
Equity / total assets × 100%
This share of your assets is funded by equity. A buffer helps absorb losses.
Bar length shows absolute magnitude; negative values are red and retain their minus sign. A dash means unavailable.
KVK gives 25–40% as general orientation. We show <25%, 25–40% and ≥40%; not a credit assessment. KVK ↗
Three practical next steps
- Retain part of profit as a buffer.
- Review which debts you can repay sustainably.
- Discuss additional equity for major investments.
All ratios at a glance
No credit assessment or industry benchmark. Comparable years and reliable classification are needed for useful conclusions.
- Total assets
- €110,000.00
- Equity
- €50,000.00
- Current liabilities
- €30,000.00
- Non-current liabilities and provisions
- €30,000.00
- Balance difference
- €0.00
- Net profit
- €26,000.00
- Operating working capital excluding cash
- €10,000.00
- Change in operating working capital
- €3,000.00
Findings and points to check
- Previous ratios use closing balances because a third balance sheet is unavailable. This year uses averages where needed. Compare only full years with consistent accounting policies.
All financial ratios and formulas
| Ratio | 2026 | 2025 | Change | Formula |
|---|---|---|---|---|
| Solvency: equity/assets | 45.45% | 42.11% | 3.35 percentage points | Equity / total assets × 100% |
| Equity-to-debt ratio | 83.33% | 72.73% | 10.61 percentage points | Equity / total liabilities × 100% |
| Debt ratio: liabilities/assets | 54.55% | 57.89% | -3.35 percentage points | Total liabilities / total assets × 100% |
| Current ratio | 1.67× | 1.6× | 0.07× | Current assets / current liabilities |
| Quick ratio | 1× | 1× | 0× | (Current assets − inventory) / current liabilities |
| Net working capital | €20,000.00 | €15,000.00 | €5,000.00 | Current assets − current liabilities |
| EBIT | €35,000.00 | €27,000.00 | €8,000.00 | Revenue − cost of sales − staff − other operating expenses − depreciation |
| EBITDA | €45,000.00 | €36,000.00 | €9,000.00 | EBIT + depreciation and amortisation |
| EBITDA margin | 18.75% | 17.14% | 1.61 percentage points | EBITDA / revenue × 100% |
| Gross profit margin | 58.33% | 57.14% | 1.19 percentage points | (Revenue − cost of sales) / revenue × 100% |
| Net profit margin | 10.83% | 9.29% | 1.55 percentage points | Net profit / revenue × 100% |
| Return on equity (ROE) | 57.78% | 48.75% | 9.03 percentage points | Net profit / average equity × 100% |
| Return on assets (ROA) | 34.15% | 28.42% | 5.73 percentage points | EBIT / average total assets × 100% |
| Interest coverage | 11.67× | 9× | 2.67× | EBIT / interest expense |
| Days sales outstanding (DSO) | 20.53 days | 20.86 days | -0.33 days | Average trade receivables / revenue × 365 |
| Days payable outstanding (DPO) | 49.28 days | 48.67 days | 0.61 days | Average trade payables / cost of sales × 365 |
| Days inventory outstanding (DIO) | 63.87 days | 60.83 days | 3.04 days | Average inventory / cost of sales × 365 |
| Total asset turnover | 2.34× | 2.21× | 0.13× | Revenue / average total assets |
| Cash conversion cycle | 35.13 days | 33.02 days | 2.11 days | DSO + DIO − DPO |
| Operating cash flow (indirect) | €33,000.00 | — | — | Net profit + depreciation − change in operating working capital |
| Free cash flow | €18,000.00 | — | — | Operating cash flow − net capital expenditure paid |
Entered balance sheet and profit and loss
| Item | 2026 | 2025 |
|---|---|---|
| Non-current assets | €60,000.00 | €55,000.00 |
| Inventory | €20,000.00 | €15,000.00 |
| Trade receivables | €15,000.00 | €12,000.00 |
| Cash and cash equivalents | €10,000.00 | €8,000.00 |
| Other current assets | €5,000.00 | €5,000.00 |
| Equity (including profit) | €50,000.00 | €40,000.00 |
| Non-current liabilities and provisions | €30,000.00 | €30,000.00 |
| Trade payables | €15,000.00 | €12,000.00 |
| Current taxes and social contributions | €5,000.00 | €4,000.00 |
| Other current liabilities | €10,000.00 | €9,000.00 |
| Revenue excluding VAT | €240,000.00 | €210,000.00 |
| Cost of goods sold | €100,000.00 | €90,000.00 |
| Staff costs | €65,000.00 | €58,000.00 |
| Depreciation and amortisation | €10,000.00 | €9,000.00 |
| Other operating expenses (net) | €30,000.00 | €26,000.00 |
| Interest expense | €3,000.00 | €3,000.00 |
| Tax on profit | €6,000.00 | €4,500.00 |
| Capital expenditure paid less disposal proceeds | €15,000.00 | €12,000.00 |
| Borrowings included in other current liabilities | €0.00 | €0.00 |
| Non-operating part of other current assets | €0.00 | €0.00 |
Assumptions, sources and version
2026 · financial-ratios-1.0 · v2026.1
- Indicative ratios based on your own book values. No industry benchmark, credit assessment or accountant’s assurance. KVK ranges are general guidance; lender agreements and industry conventions can differ.
- A year uses 365 days. DSO, DPO and DIO use average balances for two years, otherwise closing balances. Revenue and cost of sales approximate credit sales and purchases; VAT, seasonality and cash transactions can distort collection periods.
- ROA = EBIT / average assets; ROE = net profit / average equity. A zero or negative denominator does not produce a meaningful ratio. Simplified indirect cash flow = profit + depreciation − change in operating working capital, excluding cash and specified borrowings/non-operating assets. Other non-cash items and business acquisitions/disposals are not included.
- Enter comparable full years with the same accounting policies. Negative equity and unbalanced accounts remain visible. Imported proposals are applied only after your classification review; unknown accounts are never silently omitted.
- KVK — levensvatbaarheid, liquiditeit en solvabiliteit (2026-09-06)
- KVK — werkkapitaal (2026-09-06)
- Referentie GrootboekSchema — definitieve versie RGS 3.7 (2026-09-06)
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Understand your result
How this tool works
Financial ratios make different parts of your accounts comparable. An amount tells you the size of an item; a ratio shows how it relates to revenue, assets or liabilities. That makes it easier to investigate growth, profitability and financial headroom. Start with a complete balance sheet and income statement covering the same financial year. Use book values and include the current year's retained profit in equity. The calculator checks the balance but does not invent missing items.
The first group concerns funding. Solvency compares equity with total assets or total liabilities. The debt ratio looks at the share funded by liabilities. Liquidity then examines current assets and short-term obligations through the current ratio, quick ratio and net working capital. High solvency does not necessarily mean enough money is available tomorrow. A company may hold substantial value in a property while suppliers need payment immediately.
The second group concerns performance and the use of resources. Results include EBIT, EBITDA, margins, ROE, ROA and interest coverage. Receivable days, payable days and inventory days approximate the cash tied up in operations. The cash conversion cycle combines those three periods. Always read the displayed formula: different sources may use the same name for a different definition, such as ROA based on net income rather than EBIT.
Adding a previous year creates a comparison. Average balance-sheet values make the current year's ratios more informative, although seasonal effects remain possible. The indirect cash-flow estimate uses profit, depreciation and the change in operating working capital. Import an XAF or trial-balance CSV if you already have one, then review every suggested category and unresolved account. The source file stays in your browser. Download a free result PDF or CSV after reviewing the figures. An optional financing report preserves the inputs, calculation version and sources as a separate record. Read the assumptions before sharing results with a lender, and explain unusual balances or accounting changes. None of these figures independently constitutes a credit assessment.
Financial ratios from your annual accounts
Ratio = relevant numerator / relevant denominator; check the precise definition for each metric.
Read the result alongside the composition of your balance sheet and payment agreements. The visual comparison shows current and previous values; the selected ratio’s formula remains visible.
Common questions
Which financial ratios matter?
Consider funding, liquidity, profitability and the cash cycle together. The appropriate emphasis depends on the business and the lender’s question. One figure never gives the complete picture.
Can I import an XAF or trial balance?
Yes. Import closing balances from XAF 3.0–3.2 or 4.0 and trial-balance CSV. RGS 3.7 codes generate proposals; unknown accounts must be classified before applying them.
Why does my balance sheet not balance?
Check missing assets, liabilities, owner movements and whether equity includes current profit. The calculator displays the difference and continues; it does not write the difference away.
Can I use the result in a financing conversation?
You can bring the free overview or optional report, together with underlying records and explanations. The lender decides which additional information and definitions are required.
Which details do you need?
- Company name (optional)
- Financial year
- Compare previous year
- Net profit
- Non-current assets
- Inventory
- Trade receivables
- Cash and cash equivalents
- Other current assets
- Equity (including profit)
- Non-current liabilities and provisions
- Trade payables
- Current taxes and social contributions
- Other current liabilities
- Revenue excluding VAT
- Cost of goods sold
- Staff costs
- Depreciation and amortisation
- Other operating expenses (net)
- Interest expense
- Tax on profit
- Net profit from the accounts
- Capital expenditure paid less disposal proceeds
- Borrowings included in other current liabilities
- Non-operating part of other current assets
- Previous year: non-current assets
- Previous year: inventory
- Previous year: trade receivables
- Previous year: cash and cash equivalents
- Previous year: other current assets
- Previous year: equity (including profit)
- Previous year: non-current liabilities and provisions
- Previous year: trade payables
- Previous year: current taxes and social contributions
- Previous year: other current liabilities
- Previous year: revenue excluding vat
- Previous year: cost of goods sold
- Previous year: staff costs
- Previous year: depreciation and amortisation
- Previous year: other operating expenses (net)
- Previous year: interest expense
- Previous year: tax on profit
- Previous year: net profit from the accounts
- Previous year: capital expenditure paid less disposal proceeds
- Previous year: borrowings included in other current liabilities
- Previous year: non-operating part of other current assets
Limits of this tool
- Indicative ratios based on your own book values. No industry benchmark, credit assessment or accountant’s assurance. KVK ranges are general guidance; lender agreements and industry conventions can differ.
- A year uses 365 days. DSO, DPO and DIO use average balances for two years, otherwise closing balances. Revenue and cost of sales approximate credit sales and purchases; VAT, seasonality and cash transactions can distort collection periods.
- ROA = EBIT / average assets; ROE = net profit / average equity. A zero or negative denominator does not produce a meaningful ratio. Simplified indirect cash flow = profit + depreciation − change in operating working capital, excluding cash and specified borrowings/non-operating assets. Other non-cash items and business acquisitions/disposals are not included.
- Enter comparable full years with the same accounting policies. Negative equity and unbalanced accounts remain visible. Imported proposals are applied only after your classification review; unknown accounts are never silently omitted.
Year: 2026 · Version 2026.1
Sources for this tool
- KVK — levensvatbaarheid, liquiditeit en solvabiliteit · calculation source checked 2026-09-06
- KVK — werkkapitaal · calculation source checked 2026-09-06
- Referentie GrootboekSchema — definitieve versie RGS 3.7 · calculation source checked 2026-09-06
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-06. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.