Cash Flow Ratios Calculator

Traditional accounting ratios are often based on the net income of a business. Net income is a subjective measure which can be manipulated by accounting assumptions and opinions. Operating cash flow is an alternative objective measure of performance, and this cash flow ratios calculator can be used to calculate three operating cash flow ratios.

  1. Operating cash flow / Net income
  2. Operating cash flow / Sales revenue
  3. Operating cash flow / Total assets

The use of these three ratios is more fully discussed in our cash flow ratio analysis post.

Using the Cash Flow Ratios Calculator

The Excel cash flow ratios calculator, available for download below, can be used to calculate the three ratios listed above by entering details from the financial statements of a business.

cash flow ratios calculator v 1.0

Income Statement

Enter the net income and sales revenue from the income statement of the business.

Balance Sheet

Enter the total assets shown on the balance sheet at the end of the accounting period. An ending balance sheet value must be entered for the Cash flow / Assets ratio to be calculated.

When calculating ratios involving balance sheet items it is best to use the average of the beginning and ending balance sheet amounts. If the beginning balance sheet is available enter the total assets value at the beginning of the year and the cash flow ratios calculator will use the average value. If the beginning balance sheet total assets is not available then enter zero and the ratio calculation will be carried out using the ending total assets.

Cash Flow Statement

Enter the cash flow from operating activities from the cash flow statement of the business.

The cash flow ratios calculator calculates the three ratios listed above.

Cash Flow Ratios Calculator Download

The cash flow ratios worksheet is available for download in Excel format by following the link below.

The amounts currently entered in the version available for download are those relating to the financial statements of Apple Inc. 2016.

The cash flow ratios calculator is one of many financial calculators used in bookkeeping and accounting, discover another at the links below.

Notes and major health warnings
Users use this cash flow ratios template at their own risk. We make no warranty or representation as to its accuracy and we are covered by the terms of our legal disclaimer, which you are deemed to have read. This is an example of an operating cash flow calculator that you might use. It is purely illustrative of a cash flow calculator. This is not intended to reflect general standards or targets for any particular company or sector. If you do spot a mistake in the Excel cash flow analysis calculator, please let us know and we will try to fix it.
Last modified July 16th, 2019 by Michael Brown

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years and has built financial models for all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University.

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