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🛡️ Defensive Interval Ratio Calculator

Calculate how many days a company could keep operating using only its current liquid assets, with the Defensive Interval Ratio.

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What is the Defensive Interval Ratio?

The Defensive Interval Ratio (DIR) measures how many days a company could continue covering its operating expenses using only its most liquid assets, without relying on additional revenue or financing.

The Formula

DIR = (Cash & Equivalents + Marketable Securities + Net Receivables) ÷ Average Daily Operating Expenses. A higher DIR suggests a stronger liquidity cushion in the short term.

Note: This tool is for general educational and planning purposes only.

Last reviewed August 2026