What this calculator does
Accrual ratio works out earnings-quality check comparing the change in net operating assets to their average. Enter your own figures above and the answer updates as you type: nothing is fixed in the code, so the result reflects exactly the numbers you supply.
The formula this calculator evaluates is printed under the tool and explained below, so you can check the working by hand or reuse it in a spreadsheet.
The formula
FormulaAccrual ratio = (NOA₁ − NOA₀) / ((NOA₀ + NOA₁) / 2), where NOA = Operating assets − Operating liabilities
The inputs explained
| Field | What to enter |
|---|---|
| Operating assets, start of period ($) | A number, measured in your currency. Starts at 1200000. |
| Operating liabilities, start of period ($) | A number, measured in your currency. Starts at 300000. |
| Operating assets, end of period ($) | A number, measured in your currency. Starts at 1400000. |
| Operating liabilities, end of period ($) | A number, measured in your currency. Starts at 340000. |
Worked examples
Every figure in the tables below is produced by this page’s own calculator at build time, so the numbers and the tool always agree. Select any row to load that scenario.
How the answer changes with operating assets, start of period
Every other input is held at the calculator’s starting values while operating assets, start of period varies. Select any row to load that scenario into the calculator.
How the answer changes with operating assets, start of period
| Operating assets, start of period ($) | Accrual ratio | Net operating assets, start | Net operating assets, end |
|---|---|---|---|
| 600,000 | 111.8% | $300,000.00 | $1,060,000.00 |
| 900,000 | 55.4% | $600,000.00 | $1,060,000.00 |
| 1,200,000 | 16.3% | $900,000.00 | $1,060,000.00 |
| 1,800,000 | -34.4% | $1,500,000.00 | $1,060,000.00 |
| 2,400,000 | -65.8% | $2,100,000.00 | $1,060,000.00 |
| 3,600,000 | -102.8% | $3,300,000.00 | $1,060,000.00 |