Finance Tools

Cost Shock Interest Coverage Ratio Impact Calculator

Estimate how a cost shock reduces EBIT and worsens the interest coverage ratio (ICR = EBIT / interest expense).

Estimate how a cost shock reduces EBIT and worsens the interest coverage ratio (ICR = EBIT / interest expense).

Financial inputs

Used to compute ICR = EBIT / interest.

Cost shock

Example: 8% means costs increase by 8%.

Choose “COGS only” for raw material/input shocks.

Results

EBIT

Before: $800,000
After: $560,000
Change: -$240,000

Interest coverage ratio (ICR)

Before: 3.20x
After: 2.24x

ICR = EBIT ÷ interest expense

Risk flag

Healthy

Typical lender comfort varies by industry; lower coverage generally increases risk.

ICR measures how many times EBIT covers interest expense. Cost shocks that raise COGS or operating costs reduce EBIT and weaken coverage.

How it works

  • EBIT = Revenue − COGS − Operating expenses.
  • Apply cost shock to COGS (or total costs) to get “after” EBIT.
  • ICR = EBIT ÷ Interest expense.
  • Lower ICR indicates weaker ability to cover interest from operating profit.

FAQ

How is this different from DSCR?
ICR uses EBIT. DSCR typically uses cash flow (after taxes, capex, working capital) and compares against total debt service.

What if EBIT is negative?
ICR becomes negative; in practice, coverage is effectively not met.

How to use this cost shock interest coverage ratio impact calculator

  1. Enter annual revenue, COGS, operating expenses, and annual interest expense.
  2. Enter a cost shock percentage to apply to COGS.
  3. Review EBIT and ICR before vs after the shock.
  4. Use the risk flags to interpret whether coverage becomes stressed.

Example

Revenue $5,000,000, COGS $3,000,000, Opex $1,200,000, interest $250,000, COGS shock +8%.

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