Acquidex · Tool · Calculator · SBA Underwriting

DSCR Calculator · v1.0

Updated 2026-05-09

Debt service coverage, computed the way SBA lenders do.

Lender-adjusted DSCR — adjusted SDE minus operator compensation minus capex reserve, over annual debt service. Bands map to SBA SOP minimum (1.15×), lender-preferred floor (1.25×), and healthy buffer (1.50×+).

§ 01 · Engine

Run your DSCR.

Coverage Inputs

Lender-Adjusted DSCR

$425,000

Use lender-adjusted SDE — strip non-recurring add-backs, restore replacement-labor cost for absentee-owner cases.

$100,000

What you (or a hired GM) need to earn to live. SBA lenders subtract this from SDE before computing DSCR.

$25,000

Annual reserve for replacement equipment, vehicles, and working-capital truing. Often missed; always required.

$168,750

Total annual P&I across all amortizing acquisition debt — SBA loan plus any non-standby seller note. Compute it here →

DSCR

1.78×

A · Healthy

Lender-adjusted NOI$300,000
Annual debt service$168,750
Post-debt cushion$131,250
DSCR formula

DSCR = (Adjusted SDE − Operator comp − CapEx reserve) ÷ Annual debt service. Most SBA lenders underwrite to ≥ 1.25×; the SOP global floor is 1.15×.

Stress-test under rate shock

DSCR bands

  • ≥ 1.50× — healthy buffer for rate shocks and revenue dips
  • 1.35–1.49× — comfortable, most lenders happy
  • 1.25–1.34× — lender-preferred floor
  • 1.15–1.24× — SBA SOP minimum, fragile
  • < 1.15× — fails SBA underwriting

§ 02 · Read

How to read your DSCR.

01

Principal read

DSCR = (Adjusted SDE − Operator comp − CapEx reserve) ÷ Annual debt service. Most published DSCR formulas omit the operator-pay and capex haircut. SBA lenders don't.

Further reads

  • 02

    Why your "clean" SDE may not clear

    Reported SDE includes seller-prepared add-backs that lenders will strip — personal expenses, one-time items, absentee-owner labor cost. Lender-adjusted SDE is typically 10–25% lower than CIM-presented SDE.

  • 03

    Stress-test before you sign the LOI

    A base-case DSCR of 1.30× looks comfortable until you stress for +200 bps rate shock and a 15% revenue dip. Many deals that clear on paper fall below 1.15× under stress — which is where deals fail in year two.

  • 04

    What to change if DSCR is thin

    Lower the price, increase the equity injection, put a portion of the seller note on full standby for 24 months, or extend amortization (10 → 15 years for equipment-heavy deals). Don't assume growth will fix coverage.

DSCR Calculator (2026) — Debt Service Coverage Ratio for SBA Acquisitions | Acquidex