Rytvae Consulting · Think Right · Invest Right
Cash Accruals Calculator
Result
Chart
Show formula & working
Gross cash accruals = PAT + Depreciation & amortisation + Other non-cash items
Net cash accruals = Gross cash accruals − Dividends
Details
How this works
Depreciation is a cost in the P&L but not a cash outflow, so adding it back to profit approximates the cash the business generated.
Lenders compare cash accruals with loan repayments — the basis of DSCR and of term-loan sizing.
Frequently asked questions
Why subtract dividends?
Dividends leave the business, so they are not available to repay debt.
Is this the same as operating cash flow?
No — it ignores changes in working capital. The cash-flow statement gives the full picture.
Getting accounts ready for a lender?
How figures are classified changes the ratios lenders read. Talk to Rytvae before you submit.