Accurate DSCR calculation requires systematic data collection, precise input, and thoughtful interpretation of results. Follow this comprehensive methodology to ensure your analysis provides reliable insights for lending and investment decisions.
1. Gather Comprehensive Financial Data
Begin by collecting detailed financial information from reliable sources such as property management records, tax returns, financial statements, and lease agreements. For operating revenue, include all income sources: base rent, percentage rent, common area maintenance (CAM) charges, parking fees, and other ancillary income. Ensure you're using annualized figures for consistency and accurate comparison. Operating expenses should include all costs necessary to maintain and operate the property, excluding debt service, income taxes, and capital expenditures.
2. Calculate Net Operating Income (NOI)
NOI is the foundation of DSCR analysis and must be calculated accurately. Start with total operating revenue and subtract all operating expenses. Common operating expenses include property management fees (typically 3-6% of gross revenue), maintenance and repairs, property insurance, property taxes, utilities, landscaping, security, and administrative costs. Be careful not to include non-operating items such as depreciation, amortization, or one-time expenses. The resulting NOI represents the property's true cash flow before debt service.
3. Determine Total Debt Service
Total debt service includes both principal and interest payments on all loans secured by the property. For fixed-rate loans, these amounts remain constant throughout the loan term. For adjustable-rate loans, use current payment amounts or projected payments based on reasonable interest rate assumptions. Include all mortgage payments, construction loans, and any other debt obligations secured by the property. This figure represents the total annual debt burden that must be covered by the property's cash flow.
4. Analyze Results and Apply Context
Interpret your DSCR results against relevant benchmarks and market conditions. Compare the calculated ratio to lender requirements, industry standards, and similar properties in the market. Consider factors such as property type, location, market conditions, and economic trends that might influence future performance. Use the results to assess loan qualification, negotiate terms, or evaluate investment opportunities. Remember that DSCR is just one component of comprehensive financial analysis.