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Debt Service Coverage Ratio (DSCR)

Debt Service Coverage Ratio (DSCR)

Net operating income divided by total debt service (principal plus interest due in the period). Above 1 the income covers the payments; below 1 the borrower is paying debt out of reserves. Lenders on income property and business loans typically require 1.20 to 1.35.

When to use: Use to size a loan against a property or business, or to judge how much cushion an existing loan has. It is the covenant most commercial loans are written on.

Calculator

Formula

DSCR=NOIDebt Service\text{DSCR} = \frac{\text{NOI}}{\text{Debt Service}}

Variables

SymbolNameDescriptionUnit
DSCRDebt Service CoverageTimes the debt payments are covered by incomeinteger
NOINet Operating IncomeIncome after operating expenses, before debt service$
DebtServiceDebt ServiceTotal principal and interest due in the period$

Real-Life Examples

Example 1: Rental Property

A building nets $180,000 a year after expenses and owes $144,000 a year in mortgage payments.

Given

NOI = $180,000.00DebtService = $144,000.00

Step-by-Step

1.DSCR = 180,000 / 144,000
2.DSCR = 1.25
Result:1.25

Income covers the payments 1.25 times, a $36,000 cushion. Most lenders would approve at this level; a 20% drop in income would push it to 1.0.

Example 2: Struggling Business Loan

A business earns $95,000 of operating income against $100,000 of annual debt service.

Given

NOI = $95,000.00DebtService = $100,000.00

Step-by-Step

1.DSCR = 95,000 / 100,000
2.DSCR = 0.95
Result:0.95

Below 1: the business cannot cover its debt from operations and is drawing down cash or borrowing more to pay. This breaches most loan covenants.

Frequently Asked Questions

Interest coverage divides operating profit by interest alone. DSCR uses the full payment, principal included, so it is the stricter and more realistic test of whether the loan can actually be serviced.

Commonly 1.20 to 1.25 for stabilised commercial property and 1.25 to 1.35 for business loans; riskier assets and lenders demand more. The excess over 1.0 is the margin for a bad year.