Enter the operating expenses ($) and the sales ($) into the Operating Ratio Calculator. The calculator will evaluate and display the Operating Ratio. 

Operating Ratio Formula

The following formula is used to calculate the Operating Ratio. 

OPR = E / S * 100

  • Where OPR is the Operating Ratio (%)
  • E is the operating expenses ($) 
  • S is the sales ($) 

How to Calculate Operating Ratio?

The following example problems outline how to calculate Operating Ratio.

Example Problem #1:

  1. First, determine the operating expenses ($). 
    • The operating expenses ($) is given as: 300.
  2. Next, determine the sales ($). 
    • The sales ($) is provided as: 1000.
  3. Finally, calculate the Operating Ratio using the equation above: 

OPR = E / S * 100

The values given above are inserted into the equation below and the solution is calculated:

OPR = 300 / 1000 * 100 = 30.00 (%)


Example Problem #2: 

For this problem, the variables required are provided below:

operating expenses ($) = 50

sales ($) = 100

Test your knowledge using the equation and check your answer with the calculator above.

OPR = E / S * 100 = ?