Rechner für operativen Cashflow und Liquidität

The operating cash flow ratio compares cash generated by a company’s regular operations with its current liabilities. It answers a practical liquidity question: based on cash from the business itself, how much of the short-term obligations coming due can the company cover? Divide operating cash flow by current liabilities to produce a multiple. A result of 1.00 means the reported operating cash flow equals current liabilities; 2.00 means it is twice as large. Operating cash flow is normally found in the cash-flow statement. It reflects cash from producing, selling, serving customers, paying suppliers, and other core activities, rather than borrowing money or selling long-term assets. Current liabilities come from the balance sheet and generally include accounts payable, accrued costs, short-term borrowing, taxes due, and the current portion of longer-term debt. Use values from compatible reporting periods: annual operating cash flow with year-end current liabilities, or quarterly cash flow with the related quarterly balance-sheet figure. A ratio above one is often read as a constructive liquidity sign, but it is not a universal pass mark. Industries with significant inventory, long customer payment cycles, or seasonal buying patterns can require a larger buffer. A subscription software company and a retailer may reasonably have very different ratios. A very high ratio can reflect strong cash generation, but it can also result from unusually low current liabilities or deferred payments that will reverse later. The optional income and depreciation fields are reference inputs only. The calculation uses the operating cash-flow amount you supply; do not add those fields to the result. Review the source cash-flow statement, look for one-time collections or tax payments, and compare the ratio across several periods. Pair it with the current ratio, quick ratio, debt maturities, profitability, and working-capital turnover for a more complete view. The operating cash flow ratio calculator helps organize a quick comparison and should not replace a lender’s covenant calculation, audited reporting, or professional financial advice.