Balance sheet explorer
See what a company owns, who has a claim on it, and what is genuinely left for shareholders — with the identity holding as you change things.
Runs entirely in your browser — nothing you type is sent anywhere. Educational only, and not investment advice.
How to use this calculator
Each step names a control you will find on screen above.
- Cash in bank, Inventory & receivables, Factories & equipment
The asset side, ordered from most liquid to least. Cash is worth its face value; a half-built factory is worth whatever someone will pay for it.
- Payables and Borrowings
The claims. Suppliers and lenders are both owed money, but only one of them charges interest and can force a default.
- Watch equity move
Equity is not typed in — it is whatever is left when claims are subtracted from assets. Change any figure and it adjusts, because the identity cannot break.
- Compare cash against borrowings
Net debt is the number that matters. A company with ₹200 crore of cash and ₹350 crore of borrowings owes ₹150 crore net, not ₹350 crore.
Worked example: A ₹1,000 crore balance sheet
Cash ₹200 crore, inventory and receivables ₹300 crore, plant ₹500 crore. Suppliers are owed ₹150 crore and lenders ₹350 crore.
What to enter
- Cash in bank
- ₹200 Cr
- Inventory & receivables
- ₹300 Cr
- Factories & equipment
- ₹500 Cr
- Payables (suppliers)
- ₹150 Cr
- Borrowings
- ₹350 Cr
What it shows you
- Total assets
- ₹1,000 Cr
- Total claims
- ₹500 Cr
- Shareholders’ equity
- ₹500 Cr
- Net debt
- ₹150 Cr
- Debt to equity
- 0.7×
assets minus claims
borrowings minus cash
0.3× on a net basis
Where this is taught
A calculator gives you a number. These explain what the number means and when it misleads you.
- Fundamental Analysis11 minThe balance sheetA photograph of what the company owns and owes on one day, and the two ratios that reveal whether it can survive a bad year.
- Fundamental Analysis12 minThe notes to accounts, read systematicallyThe statements are three pages. The notes are eighty, and everything that matters is in them. A repeatable order for reading them in twenty minutes.
- Fundamental Analysis12 minBook value, and the businesses where it means anythingFor a bank it is close to the whole valuation. For a software company it is almost meaningless. Knowing which you are looking at is most of the skill.
- Fundamental Analysis11 minContingent liabilities and what the balance sheet omitsObligations that exist but are not recognised: guarantees, disputed taxes, litigation and commitments. Disclosed in a note, excluded from every ratio you computed.
- Fundamental Analysis12 minHow to read an annual reportThree hundred pages, most of them marketing. The eight sections that carry the information, in the order a sceptic should read them.