Current ratio
Current ratio: Current ratio = current assets / current liabilities at the same balance-sheet date.
Salary, allowances, taxes, fees and travel costs. Choose a country for dated rules, or use a planning tool with your own rates.
New Zealand GST, India invoice allocation, Pakistan withholding quote comparisons and Japan consumption tax. Rates that depend on transaction classification or local law require your confirmed inputs; example rates do not establish eligibility.
2026 federal ordinary-income brackets on taxable income before credits; separate employee FICA withholding and base standard deductions. State/local income taxes are excluded.
2026–27 employment income tax for England, Wales, Northern Ireland and Scotland; personal allowance taper, annual NI and a simple salary-after-tax estimate. Annual NI is an approximation, not a PAYE payslip calculation.
2026 federal tax before all credits and provincial income tax. A separate standard sales-tax tool covers GST/HST and PST/QST across all 13 provinces and territories.
2026–27 full-year resident income-tax brackets with the full tax-free threshold. Tax offsets, Medicare levy, HELP debts and superannuation are excluded.
Income-tax tools have narrow scopes for Germany, France, Ireland and the Netherlands. Standard VAT rates cover all 27 EU members, including Spain, Italy, Portugal and the Nordic EU countries; special territories and reduced rates are excluded.
Country sources checked 2026-10-17. Review due 2027-01-01. Each tool states its supported year, currency and exclusions. Read detailed regional coverage ↗
Understand liquidity, inventory costs, depreciation, profitability and overhead allocation using your own figures.
Current ratio: Current ratio = current assets / current liabilities at the same balance-sheet date.
Quick ratio: Quick ratio = (cash + marketable securities + net receivables) / current liabilities.
Cash ratio: Cash ratio = (cash equivalents + readily marketable securities) / current liabilities.
Return on average assets: ROA = net income / average of opening and closing total assets × 100.
Return on average equity: ROE = net income / average opening and closing equity × 100.
Return on capital employed: ROCE = EBIT / (total assets − current liabilities) × 100, using the selected balance-sheet date.
Interest coverage ratio: Interest coverage = EBIT / interest expense, expressed as times covered.
DuPont three-factor ROE: DuPont ROE = net profit margin × asset turnover × equity multiplier.
FIFO inventory issue cost: Issue units from the oldest purchase layer first; sum issued units × layer cost, retaining unissued layers in closing inventory.
Units-of-production depreciation: Period depreciation = (cost − residual value) × period output / estimated lifetime output.
Sum-of-years-digits depreciation: Depreciation for year y = (cost−residual) × (life−y+1) / [life(life+1)/2].
Receivables aging loss allowance: Required closing allowance = Σ(bucket balance × expected loss rate).
Margin of safety in sales: Margin of safety = actual sales − break-even sales; divide by actual sales for the percentage.
Degree of operating leverage: Operating leverage = contribution margin / operating profit = (sales−variable costs)/(sales−variable costs−fixed costs).
High-low fixed and variable cost: Variable cost per unit = cost difference/activity difference.
Absorption manufacturing unit cost: Absorption unit cost = direct material + direct labour + variable manufacturing overhead + allocated fixed manufacturing overhead per unit.
Predetermined overhead allocation: Overhead rate = budgeted overhead / budgeted allocation base.
Invoice factoring advance and cost: Initial advance = invoice × advance percentage.
Convert salary, compare overtime, plan part-time pay and work out leave, mileage or daily allowances from your contract.
Estimate accrued and remaining leave days from the annual entitlement and accrual period in your contract.
Plan the net amount from a bonus using a combined deduction percentage and fixed deductions you enter.
Calculate a tiered mileage allowance while accounting for distance already claimed in the current policy year.
Reconcile take-home pay from your gross payslip, entered tax, pension, social deductions and reimbursements.
Calculate regular pay, overtime pay and total gross earnings using the multiplier in your employment policy.
See your new annual salary and the monthly increase from a proposed percentage pay rise.
Estimate annual and monthly part-time salary from the fraction of full-time weekly hours you work.
Convert gross salary between annual, monthly, weekly, daily and hourly pay using your paid work schedule.
Estimate the value of an eligible income deduction at your entered marginal tax rate, capped by taxable income.
Budget salary plus employer payroll contributions, pension and fixed benefits using your entered rates.
Total full-day and partial-day business travel allowances, with meal deductions from your travel policy.
Estimate the gross value of payable unused holiday days using the eligible daily pay supplied by your employer.
Australia super contribution on eligible earnings: Employer super contribution = eligible ordinary time earnings × entered contribution rate.
End-of-service gratuity accrual planner: Accrue basic salary/30 × days per year for each service tier, then apply the entered salary-month cap if positive.
Salary sacrifice marginal net cost: Approximate take-home reduction = gross sacrifice × (1−marginal income-tax saving−employee social-contribution saving).
Country tax tools above use dated rules. General planners use the rates or final tax figures you enter.
Plan a tax reserve and remaining cash from freelance revenue after entered expenses, using your chosen reserve rate.
Plan a landed import cost using goods, shipping, your quoted customs duty, import tax and handling charge.
Compare tax already paid with your estimated final liability to see a possible refund or remaining balance.
England and Northern Ireland standard SDLT: Apply standard residential SDLT bands: 0% to £125,000; 2% to £250,000; 5% to £925,000; 10% to £1.5m; 12% above.
Scotland standard residential LBTT: Apply Scottish standard residential LBTT marginal bands: 0% to £145,000; 2% to £250,000; 5% to £325,000; 10% to £750,000; 12% above.
Wales main residential Land Transaction Tax: Apply Welsh main residential LTT marginal bands: 0% to £225,000; 6% to £400,000; 7.5% to £750,000; 10% to £1.5m; 12% above.
New Zealand GST output and input balance: For standard 15% inclusive amounts, output GST = sales × 3/23 and input GST = claimable purchases × 3/23.
India CGST, SGST and IGST invoice split: Multiply the taxable base by the supplied combined GST rate.
Pakistan ATL withholding quote comparison: Compare withholding at two user-supplied rates on the same gross payment.
Japan mixed-rate consumption tax basket: Standard consumption tax including local component is 10%; qualifying reduced-rate net supplies use 8%.
Switzerland three-rate VAT basket: Sum standard supplies × 8.1%, reduced supplies × 2.6% and qualifying accommodation × 3.8%.
EU reverse-charge VAT accounting scenario: Output VAT = taxable base × domestic rate.
US state and local sales tax stack: For additive rates on the same taxable base, total sales tax = purchase × (state + county + city + district rates).
Custom country or state progressive tax worksheet: Apply each supplied marginal rate only to the income slice between consecutive cumulative upper bounds, then sum all band taxes.
Germany church tax on assessed tax: Multiply the independently determined church-tax assessment base by the confirmed 8% or 9% rate.
Compare payment quotes and budget the cost of collecting a payment.
A/B conversion difference and z-test: Compute conversion rates, their difference and a pooled two-proportion z statistic.
Estimate how many months your business cash lasts at a constant monthly net burn rate.
Cash conversion cycle: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Compare two payment-processing quotes with percentage and fixed charges, showing fees and the cheaper option.
Calculate acquisition cost per new customer from the sales and marketing spending for a consistent period.
Estimate gross-profit customer lifetime value and net contribution after acquisition cost using your assumptions.
Customer retention and recurring revenue cohort: At the start of each month record the active cohort and its revenue, then reduce customers by the churn fraction.
Early-payment discount annualized cost: Period cost of foregoing discount = d/(1−d).
Ecommerce contribution per order: Expected contribution = revenue × (1−refund share) − goods − fulfillment − payment fees − refund share × additional loss − advertising cost.
Economic order quantity (EOQ): enter your own figures, see the result and calculation method, and check the model’s assumptions.
Inventory reorder point: Reorder point = mean daily demand × replenishment lead time + safety stock; round upward to a whole unit.
Measure annual inventory turnover and average days in inventory using opening and closing stock at cost.
Invoice aging report: Compare each due date with the as-of date.
Invoice payment due date: Add the entered number of calendar days, treating the invoice date as day zero.
Invoice simple interest from an entered rate: Simple interest = unpaid principal × annual rate / 100 × overdue days / selected year-day basis.
Marketing funnel conversion worksheet: Leads = visits × lead conversion; sales = leads × sales conversion.
Mixed-rate sales tax basket: For each line calculate net × quantity, round its tax to cents, then sum line net, tax and gross amounts.
Monthly sales growth scenario: Month one uses the starting units; each later month multiplies the previous units by (1+growth).
Project critical path and slack: Validate an acyclic dependency graph.
Reconcile two ledgers by reference: Aggregate signed amounts by exact reference on each side; list each reference with its two totals and difference.
ROAS and advertising break-even: ROAS = attributed revenue / ad spend.
Safety stock with fixed lead time: Safety stock = z × daily demand standard deviation × √lead-time days, rounded upward.
Sales-mix break-even batches: Contribution per mix batch = Σ mix quantity × (selling price − variable cost).
Selling price for target margin after fees: Price = (non-fee cost + fixed fee) / (1 − fee fraction − target margin).
Tiered marginal commission plan: Apply each rate only to the sales slice inside that cumulative band.
Weekly hours and overtime payroll worksheet: Split each person’s entered weekly hours at the chosen threshold.
Weighted supplier scorecard: Require a weight for every score column and a total weight of 100%.
Working capital and current ratio: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Plan trip spending, application costs, tourist taxes, card conversion and international transfers. Visa fees and exchange rates are entered quotes.
Estimate a foreign purchase or ATM withdrawal cost after conversion, percentage markup and a fixed fee.
Build a trip budget with flights, rooms, daily spending, visa or insurance extras and a contingency allowance.
Estimate local visitor or hotel taxes using a quoted per-person nightly fee or an accommodation tax percentage.
Calculate how much a recipient receives after sending fees, an entered exchange rate and a destination-side fee.
Budget adult and child visa fees, service charges and document costs for the US, UK, Canada, Australia or Europe.
Plan housing costs, debt ratios, emergency savings, subscriptions and the long-term effect of investment fees.
Estimate depreciation and remaining book value using straight-line or reducing-balance assumptions.
Average purchase price from investment lots: For each lot, units bought = invested amount / unit price.
Balloon loan payment and schedule: Regular payment = [principal − balloon/(1+r)^n] × r/[1−(1+r)^−n]; at zero rate use (principal−balloon)/n.
Bond yield to maturity solver: Solve the discounted coupon-plus-face-value equation by bisection over a nominal annual yield from −90% to 1,000%.
Estimate a lease’s monthly depreciation, finance charge and payment using the quoted money factor.
Compare three investment return scenarios: For each entered nominal annual return, apply rate/12 monthly before adding the end-of-month contribution.
Compare two loan offers: Amortize both offers with rounded monthly interest and a final balance adjustment; compare all payments plus upfront fees.
Find the annualized growth rate between a positive starting value and a non-negative ending value.
Credit card balance transfer comparison: Compare monthly rounded-interest payoff under the original rate with a transferred balance including the percentage fee, promo months and a later rate.
Estimate the time and interest needed to clear a credit card with fixed monthly repayments and no new spending.
Calculate the share of available revolving credit currently used by your entered balances.
Debt snowball vs avalanche comparison: Add monthly rounded interest, pay fixed minimums, then allocate all remaining budget to the smallest remaining balance (snowball) or highest rate (avalanche).
Calculate the percentage of your gross monthly income used by required monthly debt payments.
Discounted payback period: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Dividend income and yield planner: Annual gross dividend = shares × dividend per payment × payments per year.
Plan an emergency savings target from essential spending and months of cover, then see your remaining shortfall.
Equivalent annual cost (EAC): enter your own figures, see the result and calculation method, and check the model’s assumptions.
Compare a salary against two cost-of-living indices that you supply on the same scale and in the same currency.
Compare payoff time and interest with and without an additional monthly loan payment.
Value a fixed-coupon bond by discounting its remaining coupons and maturity payment at an entered yield.
Estimate how many month-end withdrawals savings can support under a fixed return and withdrawal amount.
Compare a future price with the purchasing power of a fixed amount under an assumed annual inflation rate.
Interest-only loan payment plan: Monthly payment = principal × annual rate / 1200.
Internal rate of return (IRR): enter your own figures, see the result and calculation method, and check the model’s assumptions.
Compare projected investment balances with and without a recurring annual asset-based fee under fixed growth assumptions.
Calculate total investment profit and return percentage, including income and fees you enter.
See a monthly loan amortization schedule and download principal, interest and balance as a CSV file.
Loan recast payment after a lump sum: Subtract the lump sum from principal and recalculate the fixed payment over the entered remaining term at the same rate.
Loan-to-value and combined LTV: LTV = first loan/property value ×100.
Modified Dietz investment return: Return = (ending − starting − net external flows)/(starting + Σ flow × remaining-days/period-days).
Modified internal rate of return (MIRR): enter your own figures, see the result and calculation method, and check the model’s assumptions.
Monthly cash-flow budget worksheet: In entered row order, ending cash = previous cash + income − expenses.
Mortgage affordability from a payment budget: Available principal-and-interest payment = income × debt ratio − other debt − housing overhead.
Estimate monthly housing cost including mortgage principal and interest, property tax, insurance and service fees.
Discount future net cash flows and subtract the initial outlay to estimate a project’s net present value.
Net worth worksheet with asset and debt totals: Total entered assets and debts separately; net worth = assets − debts.
One-time loan overpayment schedule: Calculate the normal fixed payment, then apply one extra principal payment after the regular payment in the chosen month.
Portfolio rebalancing trade worksheet: Target value = (sum of current values + new cash) × target weight.
Present value of an annuity: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Profitability index: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Adjust a nominal return for inflation over the same period to estimate the change in purchasing power.
Refinance fee break-even: New payment uses the fixed-rate annuity formula.
Estimate a monthly rent budget after other housing bills, using the income share you choose.
Rent versus buy net-worth scenario: The renter invests the down payment plus purchase closing costs.
Rental cash-on-cash return: Annual cash flow = collected rent − operating costs − financing payments.
Rental property capitalization rate: enter your own figures, see the result and calculation method, and check the model’s assumptions.
Retirement income gap and target pot: Annual funding gap = max(0, spending − other income).
Project a savings balance from an initial deposit and recurring monthly contributions, with interest and timing shown.
Split shared bills in proportion to income: Each share = shared bill × individual income / sum of incomes.
Compare a monthly subscription with an annual plan for your expected usage period, including the break-even month.
Time-weighted investment return: Compute each subperiod return as end/start −1 and geometrically link the factors.
Calculate a tip and split the final bill equally, with a cent allocation that adds up to the total.
Year-by-year variable-return drawdown: For each entered year apply its return to the current balance, then take the entered year-end withdrawal.
Sinking fund periodic deposit: End-of-period deposit = target × r / [(1+r)^n−1].
Rule of 72 comparison: Approximate doubling years = 72 / annual percentage growth rate.
Level perpetuity present value: Present value of end-of-period level payments continuing forever = payment / discount rate.
Growing perpetuity present value: Present value = next-period cash flow / (discount rate − growth rate).
Annuity due present value: Annuity-due present value = payment × [1−(1+r)^−n]/r × (1+r).
Periods to reach a savings goal: Solve target = start(1+r)^n + deposit[(1+r)^n−1]/r and round up to the next whole deposit period.
Education cost inflation target: Inflate each annual education payment separately from today, then sum the nominal payments across the study years.
Retirement income gap: Monthly income gap = max(0, desired spending − pension income − other income).
Observed annual portfolio withdrawal rate: Observed withdrawal rate = annual withdrawal / beginning portfolio value × 100.
Fund switch fee break-even: Approximate break-even years = switching cost / annual fee savings on an unchanged balance.
Holding-period return after costs: Holding-period return = (sale proceeds + income − costs − initial investment) / initial investment × 100.
Treasury bill bank discount yield: Bank discount yield = (face − price)/face × 360/days × 100.
Bond Macaulay duration: Discount each payment at yield/frequency.
Bond modified duration price sensitivity: Modified duration = Macaulay duration / (1 + nominal yield/frequency), approximating fractional price sensitivity to yield.
Gordon dividend growth valuation: Model value = last dividend × (1+growth) / (required return − growth), with required return greater than growth.
Preferred share current yield: Current yield = annual preferred dividend / current price × 100.
Stock split share and cost adjustment: Shares after split = old shares × new/old ratio.
Theoretical ex-rights price: TERP = (existing share count × old price + new share count × subscription price) / total share count.
Weighted average cost of capital: WACC = equity weight × cost of equity + debt weight × cost of debt × (1−tax rate).
Debt service coverage ratio: Debt service coverage ratio = annual net operating income / annual debt service for the same period.
Cash-out refinance net proceeds: Net cash proceeds = new loan − existing payoff − closing costs.
Remaining loan term from payment: Remaining months = −ln(1−monthly rate × balance/payment)/ln(1+monthly rate), rounded up; zero rate uses balance/payment.
Car loan principal from monthly budget: Affordable principal = monthly payment × [1−(1+r)^−n]/r.
Currency cross-rate calculator: Units of C per A = (B per A) × (C per B).
Canadian mortgage semiannual compounding: Convert semiannual nominal rate j to monthly rate (1+j/2)^(1/6)−1, then apply the standard monthly amortising-payment formula.
Taxable income is usually different from gross salary. A federal or before-credits estimate is only one part of a final tax bill. Use the scope shown above each country-specific calculator.
Generic pay and allowance tools use the schedule, rates and policy you supply. Visa budgets use current fee quotes from the official links on the tool page; choosing a destination does not decide your visa eligibility or set the fees.
All calculations run in your browser. No account is required, and financial inputs are not added to analytics or saved history.
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