Accounting & Microeconomics Calculators

Accounting ratios and microeconomic measures explain how a business earns and uses money. These calculators cover profit measures, liquidity ratios, cash flow, turnover and efficiency ratios, plus cost curves and elasticity.

Accounting & Microeconomics calculators (56)

About Accounting & Microeconomics calculators

The income statement ladder runs from revenue to gross profit, operating income (EBIT), EBITDA, earnings before tax and net income, and each step has a margin calculator. Cash flow tools compute operating cash flow, free cash flow, FCFF, FCFE and levered and unlevered free cash flow.

Liquidity and efficiency tools include the current, quick and cash ratios, working capital, the cash conversion cycle (DSO, DIO and DPO) and turnover ratios. The microeconomics tools cover marginal cost and revenue, average variable cost, price, cross and income elasticity, consumer surplus and the optimal price.

From revenue to cash flow

Work down the income statement: gross margin, operating margin, EBITDA and net margin. Then confirm profit is real cash with the free cash flow calculator and the accrual ratio.

Efficiency ratios show how fast money turns. The Cash Conversion Cycle Calculator combines DSO, DIO and DPO into one number of days.

Costs. Marginal cost, average variable cost and the optimal price tools support pricing decisions.
Elasticity. Price, cross-price and income elasticity show how demand reacts.

What you can calculate

Accounting Profit Calculator: Find accounting profit: revenue less explicit costs.
Economic Profit Calculator: Subtract both explicit and implicit costs to find economic profit.
Profit Calculator: Calculate profit, margin and markup from revenue and costs.
Net Income Calculator: Work down an income statement from revenue to net income.
Net Profit Margin Calculator: Measure net income as a percentage of revenue.
Gross Margin Calculator: Calculate gross profit and gross margin from revenue and COGS.
Operating Margin Calculator: Measure operating profit as a share of revenue.
EBIT Calculator: Compute earnings before interest and taxes.
EBITDA Calculator: Add depreciation and amortization back to EBIT to get EBITDA.
EBITDA Margin Calculator: Calculate EBITDA as a percentage of revenue.
EBT Calculator — Earnings Before Tax: Compute earnings before tax from EBIT and interest.
Revenue Calculator: Compute revenue from price, quantity and discounts, or from multiple lines.
Sales Calculator: Total sales from several products with quantities and prices.
Revenue Growth Calculator: Measure revenue growth between two periods and the compound rate.
Month-Over-Month Calculator: Percentage change from one month to the next.
Current Ratio Calculator: Test short-term liquidity: current assets against current liabilities.
Cash Ratio Calculator: Measure the ability to pay current liabilities from cash alone.
Working Capital Calculator: Find working capital and the working capital ratio.
Net Operating Working Capital Calculator: Compute operating working capital excluding cash and interest-bearing debt.
Working Capital Turnover Ratio Calculator: Measure sales generated per dollar of working capital.
Net Operating Assets Calculator: Compute net operating assets from the balance sheet.
Net Debt Calculator: Find net debt: total borrowings minus cash.
Cash Conversion Cycle Calculator: See how many days cash is tied up between paying suppliers and collecting from customers.
DSO Calculator: Calculate days sales outstanding from receivables and credit sales.
DIO Calculator: Calculate days inventory outstanding.
DPO Calculator — Days Payable Outstanding: Calculate how long it takes to pay suppliers.
Inventory Turnover Calculator: Measure how many times inventory is sold and replaced.
Ending Inventory Calculator: Compute ending inventory from beginning inventory, purchases and COGS.
LIFO Calculator for Inventory: Cost goods sold with last-in, first-out layers.
EOQ Calculator (Economic Order Quantity): Find the order size that minimizes ordering and holding costs.
Average Variable Cost Calculator: Compute variable cost per unit.
Marginal Cost Calculator: Find the cost of producing one more unit.
Marginal Revenue Calculator: Find the extra revenue from selling one more unit.
Optimal Price Calculator: Find the profit-maximizing price from a linear demand curve and unit cost.
Price Elasticity of Demand Calculator: Measure how sensitive demand is to price using the midpoint method.
Cross Price Elasticity Calculator: Measure how demand for one good responds to another good’s price.
Income Elasticity of Demand Calculator: Measure how demand changes as consumer income changes.
Consumer Surplus Calculator: Compute consumer surplus from a linear demand curve and a market price.
Degree of Operating Leverage Calculator: Measure how operating income responds to a change in sales.
Financial Leverage Ratio Calculator: Measure how much of assets are financed by equity.
Fixed Asset Turnover Ratio Calculator: Measure sales per dollar of net fixed assets.
Total Asset Turnover Calculator: Measure sales generated per dollar of total assets.
Receivables Turnover Ratio Calculator: Measure how often receivables are collected in a period.
Free Cash Flow Calculator: Compute free cash flow from operating cash flow and capital spending.
Operating Cash Flow Calculator: Compute cash flow from operations using the indirect method.
FCFF Calculator — Free Cash Flow to Firm: Compute free cash flow available to all capital providers.
FCFE Calculator: Compute free cash flow available to equity holders.
Levered Free Cash Flow Calculator: Compute cash left after paying debt obligations.
Unlevered Free Cash Flow Calculator: Compute cash flow before interest on debt.
FFO Calculator: Compute funds from operations for a REIT.
Goodwill Calculator: Compute goodwill created when buying a company.
Retained Earnings Calculator: Roll forward retained earnings for a period.
Accrual Ratio Calculator: Test earnings quality by comparing profit with cash flow.
Cash Flow to Debt Ratio Calculator: Compare operating cash flow with total debt.
Productivity Calculator: Compute labor productivity as output per hour or per worker.
Actual Cash Value Calculator: Compute actual cash value of property for insurance: replacement cost minus depreciation.

Frequently asked questions

Which accounting standard do the formulas follow?

They use the common textbook definitions that apply under both US GAAP and IFRS unless a tool says otherwise.

Why use average balances?

Ratios that compare a flow (sales, income) with a balance (assets, equity) are fairer when the balance is averaged over the period.

What is the cash conversion cycle?

It is DIO plus DSO minus DPO: the days between paying suppliers and collecting from customers.

What is the difference between EBIT and EBITDA?

EBITDA also adds back depreciation and amortization, so it approximates operating cash profit.

Other calculator categories

Disclaimer: Please do not make financial decisions based on these results. These calculators are for general information only. Talk to a licensed professional before making any financial, tax or legal decision. Read the full disclaimer.