{"product_id":"operating-cash-flow-ratio","title":"Operating Cash Flow Ratio Calculator","description":"\u003cstyle\u003e\n.ocfr-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n  font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  container-type: inline-size;\n  overflow-wrap: anywhere;\n}\n.ocfr-calculator,\n.ocfr-calculator *,\n.ocfr-calculator *::before,\n.ocfr-calculator *::after {\n  box-sizing: border-box;\n}\n.ocfr-calculator * {\n  min-width: 0;\n}\n.ocfr-shell {\n  padding: 24px;\n}\n.ocfr-header {\n  display: grid;\n  gap: 12px;\n  padding-bottom: 24px;\n  border-bottom: 1px solid var(--border);\n}\n.ocfr-title {\n  margin: 0;\n  font-size: 24px;\n  line-height: 1.25;\n  font-weight: 700;\n  letter-spacing: -.01em;\n}\n.ocfr-subtitle {\n  margin: 0;\n  max-width: 760px;\n  color: var(--muted);\n}\n.ocfr-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n}\n.ocfr-pill {\n  display: inline-flex;\n  align-items: baseline;\n  gap: 6px;\n  padding: 6px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--tint);\n  color: var(--muted);\n  font-size: 13px;\n  line-height: 1.35;\n  font-weight: 500;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-pill strong {\n  color: var(--ink);\n  font-weight: 700;\n}\n.ocfr-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  gap: 8px;\n  padding: 16px 0;\n}\n.ocfr-button {\n  min-height: 44px;\n  border: 1px solid transparent;\n  border-radius: 6px;\n  padding: 10px 16px;\n  font: inherit;\n  font-size: 15px;\n  font-weight: 650;\n  cursor: pointer;\n  transition: background-color .15s ease, border-color .15s ease, box-shadow .15s ease, transform .15s ease;\n}\n.ocfr-button:hover {\n  box-shadow: 0 2px 5px rgba(15, 23, 42, .12);\n}\n.ocfr-button:active {\n  transform: translateY(1px);\n}\n.ocfr-button:focus-visible,\n.ocfr-input:focus-visible,\n.ocfr-radio:focus-visible + .ocfr-radio-label,\n.ocfr-link:focus-visible {\n  outline: 3px solid rgba(29, 78, 216, .35);\n  outline-offset: 2px;\n}\n.ocfr-download {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  gap: 10px;\n  padding: 12px 18px;\n  color: #ffffff;\n  background: var(--accent);\n  white-space: nowrap;\n}\n.ocfr-download:hover,\n.ocfr-download:focus-visible {\n  background: var(--accent-hover);\n}\n.ocfr-download svg {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 auto;\n}\n.ocfr-reset {\n  color: var(--ink);\n  background: var(--surface);\n  border-color: #cbd5e1;\n}\n.ocfr-reset:hover {\n  background: var(--tint);\n  border-color: #94a3b8;\n}\n.ocfr-workspace {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 16px;\n}\n.ocfr-panel,\n.ocfr-section {\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  background: var(--surface);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .04);\n}\n.ocfr-panel {\n  padding: 20px;\n}\n.ocfr-section {\n  margin-top: 16px;\n  padding: 20px;\n}\n.ocfr-section-title,\n.ocfr-panel-title {\n  margin: 0 0 8px;\n  font-size: 18px;\n  line-height: 1.35;\n  font-weight: 650;\n}\n.ocfr-section-intro,\n.ocfr-panel-intro {\n  margin: 0 0 16px;\n  color: var(--muted);\n  font-size: 14px;\n}\n.ocfr-mode {\n  margin: 0 0 16px;\n  padding: 0;\n  border: 0;\n}\n.ocfr-mode legend {\n  margin-bottom: 8px;\n  font-size: 14px;\n  font-weight: 600;\n}\n.ocfr-segments {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  padding: 3px;\n  border: 1px solid #cbd5e1;\n  border-radius: 7px;\n  background: var(--tint);\n}\n.ocfr-radio {\n  position: absolute;\n  width: 1px;\n  height: 1px;\n  opacity: 0;\n  pointer-events: none;\n}\n.ocfr-radio-label {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 40px;\n  padding: 8px 10px;\n  border-radius: 5px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 650;\n  text-align: center;\n  cursor: pointer;\n}\n.ocfr-radio:checked + .ocfr-radio-label {\n  color: var(--primary);\n  background: var(--surface);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .12);\n}\n.ocfr-quarter-title {\n  margin-top: 20px;\n}\n.ocfr-field-grid {\n  display: grid;\n  grid-template-columns: repeat(auto-fit, minmax(210px, 1fr));\n  gap: 16px;\n}\n.ocfr-field {\n  display: flex;\n  flex-direction: column;\n  gap: 6px;\n}\n.ocfr-label {\n  font-size: 14px;\n  line-height: 1.35;\n  font-weight: 600;\n}\n.ocfr-input-wrap {\n  position: relative;\n}\n.ocfr-input {\n  width: 100%;\n  min-height: 44px;\n  padding: 10px 12px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  color: var(--ink);\n  background: var(--surface);\n  font: inherit;\n  font-size: 15px;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-input:hover {\n  border-color: #94a3b8;\n}\n.ocfr-input:disabled {\n  color: #64748b;\n  background: #f1f5f9;\n  cursor: not-allowed;\n}\n.ocfr-input[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n  box-shadow: 0 0 0 1px #b91c1c;\n}\n.ocfr-helper,\n.ocfr-error {\n  min-height: 20px;\n  margin: 0;\n  font-size: 13px;\n  line-height: 1.45;\n}\n.ocfr-helper {\n  color: var(--muted);\n}\n.ocfr-error {\n  color: #991b1b;\n  font-weight: 600;\n}\n.ocfr-errors {\n  display: none;\n  margin: 16px 0 0;\n  padding: 10px 12px;\n  border: 1px solid #fecaca;\n  border-radius: 6px;\n  color: #7f1d1d;\n  background: #fef2f2;\n  font-size: 13px;\n  font-weight: 600;\n}\n.ocfr-errors.ocfr-visible {\n  display: block;\n}\n.ocfr-primary-result {\n  padding: 16px;\n  border-left: 4px solid var(--primary);\n  border-radius: 6px;\n  background: #eff6ff;\n}\n.ocfr-primary-label {\n  display: block;\n  margin-bottom: 4px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.ocfr-primary-value {\n  display: block;\n  font-size: 30px;\n  line-height: 1.15;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-primary-note {\n  margin: 8px 0 0;\n  color: var(--muted);\n  font-size: 13px;\n}\n.ocfr-metrics {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  margin-top: 16px;\n  border-top: 1px solid var(--border);\n  border-left: 1px solid var(--border);\n}\n.ocfr-metric {\n  padding: 14px;\n  border-right: 1px solid var(--border);\n  border-bottom: 1px solid var(--border);\n}\n.ocfr-metric-label {\n  display: block;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.ocfr-metric-value {\n  display: block;\n  margin-top: 4px;\n  font-size: 20px;\n  line-height: 1.25;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-metric-context {\n  display: block;\n  margin-top: 4px;\n  color: var(--muted);\n  font-size: 13px;\n}\n.ocfr-chart-head {\n  display: grid;\n  gap: 4px;\n  margin-bottom: 16px;\n}\n.ocfr-chart-interpretation {\n  margin: 0;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ocfr-chart-cluster {\n  display: grid;\n  gap: 20px;\n  justify-items: center;\n  width: 100%;\n  max-width: 760px;\n  margin: 0 auto;\n}\n.ocfr-plot {\n  width: 100%;\n}\n.ocfr-chart-svg {\n  display: block;\n  width: 100%;\n  height: auto;\n  max-height: 300px;\n}\n.ocfr-chart-svg text {\n  fill: var(--muted);\n  font-family: inherit;\n  font-size: 13px;\n}\n.ocfr-chart-svg .ocfr-axis-strong {\n  fill: var(--ink);\n  font-weight: 650;\n}\n.ocfr-chart-svg .ocfr-value-blue {\n  fill: #ffffff;\n  font-weight: 700;\n}\n.ocfr-chart-svg .ocfr-value-teal {\n  fill: #0f172a;\n  font-weight: 700;\n}\n.ocfr-legend {\n  display: grid;\n  gap: 8px;\n  width: min(100%, 520px);\n}\n.ocfr-legend-row {\n  display: grid;\n  grid-template-columns: 14px max-content max-content;\n  align-items: center;\n  justify-content: center;\n  column-gap: 12px;\n  row-gap: 4px;\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n}\n.ocfr-swatch {\n  width: 12px;\n  height: 12px;\n  border-radius: 3px;\n}\n.ocfr-legend-name {\n  color: var(--ink);\n  font-weight: 600;\n}\n.ocfr-legend-value {\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-chart-caption,\n.ocfr-table-note {\n  margin-top: 16px;\n  padding: 10px 12px;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  color: var(--muted);\n  background: var(--tint);\n  font-size: 13px;\n  line-height: 1.5;\n}\n.ocfr-chart-empty {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 96px;\n  padding: 16px;\n  border: 1px dashed #cbd5e1;\n  border-radius: 6px;\n  color: var(--muted);\n  background: var(--tint);\n  text-align: center;\n  font-size: 13px;\n  font-weight: 600;\n}\n.ocfr-safe-stack .ocfr-chart-cluster {\n  gap: 24px;\n}\n.ocfr-safe-stack .ocfr-chart-caption {\n  margin-top: 20px;\n}\n.ocfr-table-wrap {\n  width: 100%;\n  overflow-x: auto;\n  overscroll-behavior-inline: contain;\n}\n.ocfr-table {\n  width: 100%;\n  min-width: 620px;\n  border-collapse: collapse;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-table th,\n.ocfr-table td {\n  padding: 11px 12px;\n  border-bottom: 1px solid var(--border);\n  text-align: left;\n  vertical-align: top;\n}\n.ocfr-table th {\n  color: #ffffff;\n  background: #1e3a5f;\n  font-size: 13px;\n  font-weight: 700;\n}\n.ocfr-table td {\n  font-size: 14px;\n}\n.ocfr-table td:nth-child(n+2),\n.ocfr-table th:nth-child(n+2) {\n  text-align: right;\n}\n.ocfr-table tbody tr:hover {\n  background: #fafafa;\n}\n.ocfr-table tbody tr:last-child td {\n  border-bottom: 0;\n  font-weight: 700;\n}\n.ocfr-safe-table-stack .ocfr-table-note {\n  margin-top: 20px;\n}\n.ocfr-education {\n  margin-top: 24px;\n  padding-top: 24px;\n  border-top: 1px solid var(--border);\n}\n.ocfr-education h2 {\n  margin: 28px 0 10px;\n  font-size: 20px;\n  line-height: 1.35;\n  font-weight: 700;\n}\n.ocfr-education h2:first-child {\n  margin-top: 0;\n}\n.ocfr-education h3 {\n  margin: 20px 0 8px;\n  font-size: 18px;\n  line-height: 1.4;\n  font-weight: 650;\n}\n.ocfr-education p,\n.ocfr-education ul {\n  margin: 0 0 12px;\n}\n.ocfr-education ul {\n  padding-left: 22px;\n}\n.ocfr-education li {\n  margin-bottom: 6px;\n}\n.ocfr-link {\n  color: var(--primary);\n  text-decoration: underline;\n  text-underline-offset: 2px;\n}\n.ocfr-link:hover {\n  color: #1e40af;\n}\n.ocfr-formula {\n  margin: 16px 0;\n  padding: 12px 14px;\n  border-left: 4px solid var(--primary);\n  border-radius: 0 6px 6px 0;\n  background: var(--tint);\n  font-weight: 650;\n  font-variant-numeric: tabular-nums;\n}\n.ocfr-sr-only {\n  position: absolute;\n  width: 1px;\n  height: 1px;\n  padding: 0;\n  margin: -1px;\n  overflow: hidden;\n  clip: rect(0, 0, 0, 0);\n  white-space: nowrap;\n  border: 0;\n}\n@container (min-width: 900px) {\n  .ocfr-workspace {\n    grid-template-columns: minmax(0, 1.05fr) minmax(0, .95fr);\n  }\n}\n@container (max-width: 639px) {\n  .ocfr-shell {\n    padding: 16px;\n  }\n  .ocfr-panel,\n  .ocfr-section {\n    padding: 16px;\n  }\n  .ocfr-segments,\n  .ocfr-metrics {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .ocfr-toolbar {\n    align-items: stretch;\n  }\n  .ocfr-button {\n    width: 100%;\n  }\n  .ocfr-legend-row {\n    grid-template-columns: 14px minmax(0, max-content) minmax(0, max-content);\n    column-gap: 8px;\n  }\n  .ocfr-chart-cluster {\n    gap: 16px;\n  }\n}\n@container (max-width: 360px) {\n  .ocfr-chart-caption,\n  .ocfr-table-note {\n    margin-top: 12px;\n  }\n}\n@media (max-width: 639px) {\n  .ocfr-shell {\n    padding: 16px;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"ocfr-calculator\" data-calculator-root\u003e\n  \u003cdiv class=\"ocfr-shell\"\u003e\n    \u003cheader class=\"ocfr-header\"\u003e\n      \u003ch2 class=\"ocfr-title\"\u003eOperating Cash Flow Ratio Calculator\u003c\/h2\u003e\n      \u003cp class=\"ocfr-subtitle\"\u003eMeasure how many times trailing operating cash flow covers current liabilities, with an optional four-quarter rollup and a live coverage comparison.\u003c\/p\u003e\n      \u003cdiv class=\"ocfr-pills\" aria-label=\"Live calculator summary\"\u003e\n        \u003cspan class=\"ocfr-pill\"\u003eTTM cash flow \u003cstrong data-ocfr-pill=\"ocf\"\u003e$0.00\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"ocfr-pill\"\u003eCurrent liabilities \u003cstrong data-ocfr-pill=\"liabilities\"\u003e$0.00\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"ocfr-pill\"\u003eCoverage \u003cstrong data-ocfr-pill=\"coverage\"\u003e—\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"ocfr-pill\"\u003eStatus \u003cstrong data-ocfr-pill=\"status\"\u003eEnter values\u003c\/strong\u003e\u003c\/span\u003e\n      \u003c\/div\u003e\n    \u003c\/header\u003e\n\n    \u003cdiv class=\"ocfr-toolbar\" aria-label=\"Calculator actions\"\u003e\n      \u003cbutton class=\"ocfr-button ocfr-download\" type=\"button\" data-ocfr-action=\"download\"\u003e\n        \u003csvg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"\u003e\u003cpath d=\"M12 3v12\"\u003e\u003c\/path\u003e\u003cpath d=\"m7 10 5 5 5-5\"\u003e\u003c\/path\u003e\u003cpath d=\"M5 21h14a2 2 0 0 0 2-2v-3\"\u003e\u003c\/path\u003e\u003cpath d=\"M3 16v3a2 2 0 0 0 2 2\"\u003e\u003c\/path\u003e\u003c\/svg\u003e\n        \u003cspan\u003eDownload Excel\u003c\/span\u003e\n      \u003c\/button\u003e\n      \u003cbutton class=\"ocfr-button ocfr-reset\" type=\"button\" data-ocfr-action=\"reset\"\u003eReset\u003c\/button\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"ocfr-workspace\"\u003e\n      \u003csection class=\"ocfr-panel\" aria-labelledby=\"ocfr-inputs-title\"\u003e\n        \u003ch3 class=\"ocfr-panel-title\" id=\"ocfr-inputs-title\"\u003eInputs\u003c\/h3\u003e\n        \u003cp class=\"ocfr-panel-intro\"\u003eChoose whether to enter a ready-made trailing twelve-month total or calculate it from four quarterly cash-flow figures.\u003c\/p\u003e\n\n        \u003cfieldset class=\"ocfr-mode\"\u003e\n          \u003clegend\u003eOperating cash flow source\u003c\/legend\u003e\n          \u003cdiv class=\"ocfr-segments\"\u003e\n            \u003cinput class=\"ocfr-radio\" type=\"radio\" name=\"ocfr-mode\" id=\"ocfr-mode-quarterly\" value=\"quarterly\" checked\u003e\n            \u003clabel class=\"ocfr-radio-label\" for=\"ocfr-mode-quarterly\"\u003eSum four quarters\u003c\/label\u003e\n            \u003cinput class=\"ocfr-radio\" type=\"radio\" name=\"ocfr-mode\" id=\"ocfr-mode-direct\" value=\"direct\"\u003e\n            \u003clabel class=\"ocfr-radio-label\" for=\"ocfr-mode-direct\"\u003eEnter TTM total\u003c\/label\u003e\n          \u003c\/div\u003e\n        \u003c\/fieldset\u003e\n\n        \u003cdiv class=\"ocfr-field-grid\"\u003e\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-current-liabilities\"\u003eCurrent liabilities\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-current-liabilities\" data-ocfr-input=\"liabilities\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"178,000,000.00\" aria-describedby=\"ocfr-current-liabilities-help ocfr-current-liabilities-error\"\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-current-liabilities-help\"\u003eObligations due within the next twelve months.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-current-liabilities-error\" data-ocfr-error=\"liabilities\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-ttm-direct\"\u003eOperating cash flow TTM\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-ttm-direct\" data-ocfr-input=\"direct\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"220,100,000.00\" aria-describedby=\"ocfr-ttm-direct-help ocfr-ttm-direct-error\" disabled\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-ttm-direct-help\"\u003eUsed only when “Enter TTM total” is selected.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-ttm-direct-error\" data-ocfr-error=\"direct\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n\n        \u003ch3 class=\"ocfr-panel-title ocfr-quarter-title\"\u003eQuarterly operating cash flow\u003c\/h3\u003e\n        \u003cdiv class=\"ocfr-field-grid\"\u003e\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-q4\"\u003eMost recent quarter (Q4)\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-q4\" data-ocfr-input=\"q4\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"41,600,000.00\" aria-describedby=\"ocfr-q4-help ocfr-q4-error\"\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-q4-help\"\u003eCash from operations in the latest reported quarter.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-q4-error\" data-ocfr-error=\"q4\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-q3\"\u003ePrior quarter (Q3)\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-q3\" data-ocfr-input=\"q3\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"500,000.00\" aria-describedby=\"ocfr-q3-help ocfr-q3-error\"\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-q3-help\"\u003eCash from operations one quarter before Q4.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-q3-error\" data-ocfr-error=\"q3\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-q2\"\u003eTwo quarters ago (Q2)\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-q2\" data-ocfr-input=\"q2\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"49,300,000.00\" aria-describedby=\"ocfr-q2-help ocfr-q2-error\"\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-q2-help\"\u003eCash from operations two quarters before Q4.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-q2-error\" data-ocfr-error=\"q2\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-field\"\u003e\n            \u003clabel class=\"ocfr-label\" for=\"ocfr-q1\"\u003eThree quarters ago (Q1)\u003c\/label\u003e\n            \u003cdiv class=\"ocfr-input-wrap\"\u003e\u003cinput class=\"ocfr-input\" id=\"ocfr-q1\" data-ocfr-input=\"q1\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"$0.00\" value=\"128,700,000.00\" aria-describedby=\"ocfr-q1-help ocfr-q1-error\"\u003e\u003c\/div\u003e\n            \u003cp class=\"ocfr-helper\" id=\"ocfr-q1-help\"\u003eOldest quarter included in the trailing total.\u003c\/p\u003e\n            \u003cp class=\"ocfr-error\" id=\"ocfr-q1-error\" data-ocfr-error=\"q1\"\u003e\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"ocfr-errors\" data-ocfr-errors role=\"alert\"\u003e\u003c\/div\u003e\n      \u003c\/section\u003e\n\n      \u003csection class=\"ocfr-panel\" aria-labelledby=\"ocfr-results-title\"\u003e\n        \u003ch3 class=\"ocfr-panel-title\" id=\"ocfr-results-title\"\u003eLive results\u003c\/h3\u003e\n        \u003cp class=\"ocfr-panel-intro\"\u003eThe ratio compares trailing operating cash flow with current liabilities at the reporting date.\u003c\/p\u003e\n        \u003cdiv class=\"ocfr-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n          \u003cspan class=\"ocfr-primary-label\"\u003eOperating cash flow ratio\u003c\/span\u003e\n          \u003cstrong class=\"ocfr-primary-value\" data-ocfr-result=\"ratio\"\u003e1.24×\u003c\/strong\u003e\n          \u003cp class=\"ocfr-primary-note\" data-ocfr-result=\"interpretation\"\u003eOperating cash flow exceeds current liabilities.\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"ocfr-metrics\"\u003e\n          \u003cdiv class=\"ocfr-metric\"\u003e\n            \u003cspan class=\"ocfr-metric-label\"\u003eOperating cash flow TTM\u003c\/span\u003e\n            \u003cstrong class=\"ocfr-metric-value\" data-ocfr-result=\"ocf\"\u003e$220,100,000.00\u003c\/strong\u003e\n            \u003cspan class=\"ocfr-metric-context\" data-ocfr-result=\"source\"\u003eSum of four quarters\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-metric\"\u003e\n            \u003cspan class=\"ocfr-metric-label\"\u003eCoverage percentage\u003c\/span\u003e\n            \u003cstrong class=\"ocfr-metric-value\" data-ocfr-result=\"percent\"\u003e123.65%\u003c\/strong\u003e\n            \u003cspan class=\"ocfr-metric-context\"\u003eRatio expressed as a percentage\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-metric\"\u003e\n            \u003cspan class=\"ocfr-metric-label\"\u003eCash surplus \/ shortfall\u003c\/span\u003e\n            \u003cstrong class=\"ocfr-metric-value\" data-ocfr-result=\"gap\"\u003e$42,100,000.00\u003c\/strong\u003e\n            \u003cspan class=\"ocfr-metric-context\"\u003eTTM cash flow minus current liabilities\u003c\/span\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"ocfr-metric\"\u003e\n            \u003cspan class=\"ocfr-metric-label\"\u003eCoverage status\u003c\/span\u003e\n            \u003cstrong class=\"ocfr-metric-value\" data-ocfr-result=\"status\"\u003eAbove 1.0×\u003c\/strong\u003e\n            \u003cspan class=\"ocfr-metric-context\" data-ocfr-result=\"status-note\"\u003eFull coverage on this single measure\u003c\/span\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n      \u003c\/section\u003e\n    \u003c\/div\u003e\n\n    \u003csection class=\"ocfr-section ocfr-chart-card\" aria-labelledby=\"ocfr-chart-title\" data-ocfr-chart-card\u003e\n      \u003cdiv class=\"ocfr-chart-head\"\u003e\n        \u003ch3 class=\"ocfr-section-title\" id=\"ocfr-chart-title\"\u003eCoverage comparison\u003c\/h3\u003e\n        \u003cp class=\"ocfr-chart-interpretation\" data-ocfr-chart-interpretation\u003eTrailing operating cash flow is $42,100,000.00 above current liabilities.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ocfr-chart-cluster\"\u003e\n        \u003cdiv class=\"ocfr-plot\" data-ocfr-plot\u003e\u003c\/div\u003e\n        \u003cdiv class=\"ocfr-legend\" data-ocfr-legend aria-label=\"Chart legend\"\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ocfr-chart-caption\" data-ocfr-chart-caption\u003eBars share one scale. A negative operating cash flow is plotted to the left of zero; current liabilities remain a positive comparison amount.\u003c\/div\u003e\n      \u003cdiv class=\"ocfr-sr-only\" data-ocfr-chart-summary\u003e\u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"ocfr-section ocfr-table-card\" aria-labelledby=\"ocfr-table-title\" data-ocfr-table-card\u003e\n      \u003ch3 class=\"ocfr-section-title\" id=\"ocfr-table-title\"\u003eCalculation detail\u003c\/h3\u003e\n      \u003cp class=\"ocfr-section-intro\"\u003eEvery row below is generated from the same model used for the headline result, chart, and workbook.\u003c\/p\u003e\n      \u003cdiv class=\"ocfr-table-wrap\" data-ocfr-table-wrap\u003e\n        \u003ctable class=\"ocfr-table\"\u003e\n          \u003cthead\u003e\u003ctr\u003e\n\u003cth scope=\"col\"\u003eLine item\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eAmount\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eRole in calculation\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n          \u003ctbody data-ocfr-table-body\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"ocfr-table-note\" data-ocfr-table-note\u003eQuarterly rows appear when the four-quarter method is selected. The final ratio is TTM operating cash flow divided by current liabilities.\u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"ocfr-education\" aria-label=\"Operating cash flow ratio guide\"\u003e\n      \u003ch2\u003eWhat does the operating cash flow ratio estimate?\u003c\/h2\u003e\n      \u003cp\u003eThe operating cash flow ratio estimates how effectively cash generated by normal operations covers obligations classified as current liabilities. It is a cash-based liquidity measure: a result of 1.00× means trailing twelve-month operating cash flow equals the current-liability balance, while 1.25× means operating cash flow is 25% greater than that balance. The calculator is designed for company analysis rather than personal budgeting, and it does not replace a complete review of liquidity, debt maturities, working capital, or financing access.\u003c\/p\u003e\n      \u003cp\u003eOperating cash flow is taken from the cash-flow statement. Current liabilities come from the balance sheet and normally include accounts payable, accrued expenses, short-term borrowings, and the current portion of long-term debt. The \u003ca class=\"ocfr-link\" href=\"https:\/\/www.sec.gov\/answers\/reada10k.htm\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eU.S. Securities and Exchange Commission’s guide to Form 10-K\u003c\/a\u003e explains where these statements appear in annual filings. For reporting presentation principles, the official \u003ca class=\"ocfr-link\" href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-1-presentation-of-financial-statements\/\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eIAS 1 overview\u003c\/a\u003e describes current and non-current classification under IFRS.\u003c\/p\u003e\n\n      \u003ch2\u003eHow should each input be entered?\u003c\/h2\u003e\n      \u003ch3\u003eOperating cash flow source\u003c\/h3\u003e\n      \u003cp\u003eSelect \u003cstrong\u003eSum four quarters\u003c\/strong\u003e when you have four discrete quarterly operating cash-flow figures. This method is useful when the latest annual report is stale or when you want a current trailing measure. Select \u003cstrong\u003eEnter TTM total\u003c\/strong\u003e when a filing, data service, or internal report already provides a trailing twelve-month value. The source selector is required because it determines which values feed the result, chart, table, and Excel export.\u003c\/p\u003e\n      \u003ch3\u003eCurrent liabilities\u003c\/h3\u003e\n      \u003cp\u003eEnter the total current-liability balance from the latest balance sheet in U.S. dollars. The amount must be zero or positive. A higher liability balance lowers the ratio when operating cash flow is unchanged; a lower balance raises it. Do not substitute total liabilities, because long-term obligations have a different maturity profile. Also avoid mixing reporting dates: use the liability balance associated with the latest quarter included in the trailing cash-flow period.\u003c\/p\u003e\n      \u003ch3\u003eOperating cash flow TTM\u003c\/h3\u003e\n      \u003cp\u003eThis field is active only in direct-entry mode. Enter cash provided by operating activities over the latest twelve months. Negative values are allowed because companies can consume cash in operations. A higher positive value increases coverage; a more negative value reduces it. Confirm whether your source presents amounts in dollars, thousands, or millions, and convert all inputs to the same dollar scale before entering them.\u003c\/p\u003e\n      \u003ch3\u003eQuarterly operating cash flow\u003c\/h3\u003e\n      \u003cp\u003eEnter the latest quarter in Q4, then move backward through Q3, Q2, and Q1. Each field is required for a complete four-quarter rollup, although an empty field is treated as zero so that partial scenarios remain usable. Quarterly operating cash flow can be negative, especially for seasonal businesses or periods with working-capital investment. The calculator adds the four values without averaging them. A common mistake is entering year-to-date figures from successive filings; those figures overlap and would overstate the trailing total. Use discrete three-month amounts.\u003c\/p\u003e\n\n      \u003ch2\u003eHow is the ratio calculated?\u003c\/h2\u003e\n      \u003cdiv class=\"ocfr-formula\"\u003eOperating cash flow ratio = trailing twelve-month operating cash flow ÷ current liabilities\u003c\/div\u003e\n      \u003cp\u003eWhen quarterly mode is active, trailing operating cash flow equals Q4 + Q3 + Q2 + Q1. Full precision is retained for calculations, while displayed and exported currency values use two decimals. If current liabilities are zero, the ratio is undefined rather than infinite. The calculator therefore shows a dash and explains that no finite coverage ratio can be computed. If both cash flow and liabilities are zero, the chart switches to a compact empty state.\u003c\/p\u003e\n\n      \u003ch2\u003eHow should the results be interpreted?\u003c\/h2\u003e\n      \u003cp\u003eThe primary result is the coverage multiple. A value above 1.00× indicates that trailing operating cash flow exceeds current liabilities on this measure. A value from 0.50× to below 1.00× indicates partial coverage, while a value below 0.50× signals weaker cash coverage and calls for closer review. A negative ratio means operations consumed cash during the trailing period. These bands are analytical cues, not universal pass\/fail thresholds; acceptable levels vary by industry, seasonality, supplier terms, and access to committed credit.\u003c\/p\u003e\n      \u003cp\u003eThe coverage percentage is the same ratio expressed as a percentage. The cash surplus or shortfall subtracts current liabilities from trailing operating cash flow. A positive amount shows excess operating cash flow relative to the liability balance; a negative amount shows the dollar gap. The status line translates the ratio into a concise category, while the source line confirms whether the model used a direct total or a four-quarter sum.\u003c\/p\u003e\n\n      \u003ch2\u003eWhat do the chart and detail table show?\u003c\/h2\u003e\n      \u003cp\u003eThe coverage chart places trailing operating cash flow and current liabilities on one signed scale. When cash flow is positive, the longer bar identifies the larger amount. When cash flow is negative, its bar extends left of zero, making cash consumption visually distinct from positive liabilities. The legend repeats the exact values, and the screen-reader summary is built from the same data. The detail table shows the component quarters when applicable, the resulting TTM total, current liabilities, and the final surplus or shortfall.\u003c\/p\u003e\n      \u003cp\u003eUse the Excel download to preserve the current scenario. The workbook includes Summary, Inputs, Breakdown, and Notes sheets with numeric cells and number formats, so assumptions can be reviewed without copying values manually.\u003c\/p\u003e\n\n      \u003ch2\u003eWhich limitations and common mistakes matter most?\u003c\/h2\u003e\n      \u003cul\u003e\n        \u003cli\u003eDo not treat the ratio as a complete solvency test. It focuses on short-term obligations and one period of operating cash flow.\u003c\/li\u003e\n        \u003cli\u003eCompare companies using consistent accounting periods and currency units.\u003c\/li\u003e\n        \u003cli\u003eInvestigate unusually high operating cash flow caused by delayed supplier payments or temporary working-capital releases.\u003c\/li\u003e\n        \u003cli\u003eReview related measures such as the current ratio, quick ratio, free cash flow, and interest coverage.\u003c\/li\u003e\n        \u003cli\u003eRead the notes to the financial statements for restricted cash, factoring, supplier-finance programs, and debt covenant details.\u003c\/li\u003e\n      \u003c\/ul\u003e\n      \u003cp\u003eThe SEC’s \u003ca class=\"ocfr-link\" href=\"https:\/\/www.investor.gov\/introduction-investing\/investing-basics\/glossary\/financial-statements\" target=\"_blank\" rel=\"noopener noreferrer\"\u003efinancial-statements overview\u003c\/a\u003e provides a useful starting point for understanding how the balance sheet, income statement, and cash-flow statement connect. This calculator is educational and does not provide personalized financial, legal, tax, or investment advice.\u003c\/p\u003e\n    \u003c\/section\u003e\n  \u003c\/div\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909484945651,"sku":"operating-cash-flow-ratio","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/operating-cash-flow-ratio.webp?v=1783935458","url":"https:\/\/financialmodelslab.com\/products\/operating-cash-flow-ratio","provider":"Financial Models Lab","version":"1.0","type":"link"}