Three-School Matrix / GPA / FY2024-25 / Debt Service Coverage Ratio
Global Preparatory Academy, Inc. · FY2024-25 · Annual Audited · Calculation level: School
Debt Service Coverage Ratio
Cash flow available to service annual debt obligations.
Formula: (Change in Net Assets + Depreciation + Amortization + Interest Expense) / (Principal + Interest Payments)
Meets Standard: ≥1.10 MS · 1.00–1.09 AS · <1.00 DNMS
result30.90
MSPublished OEIresult
30.90
MSStatus
EXACT MATCHFrom Data To Decisions
Formula — MSCS Performance Framework 2025-26
(Change in Net Assets + Depreciation + Interest Expense) / (Principal Payments + Interest Payments)
Rating threshold: ≥ 1.10 = Meets Standard
Source inputs
Change in net assets
Normalized field: net_income_fy25
$1,555,010
34450A.pdf · Statements of Activities · PDF page 5 (printed page 5) · Change in net assets
View sourceOpen fileConfidence: High · Structured PDF text extraction · Approved
Depreciation
Normalized field: depreciation
$38,348
34450A.pdf · Statements of Cash Flows · PDF page 7 (printed page 7) · Depreciation and amortization
View sourceOpen fileConfidence: High · Structured PDF text extraction · Approved
Interest expense
Normalized field: interest_expense
$1,625
34450A.pdf · Statements of Functional Expenses · PDF page 6 (printed page 6) · Interest
View sourceOpen fileConfidence: High · Table extraction · Approved
Principal payments
Normalized field: principal_payments
$50,000
34450A.pdf · Statements of Cash Flows — Financing Activities · PDF page 7 (printed page 7) · Payments on note payable
View sourceOpen fileConfidence: High · Structured PDF text extraction · Approved
Interest payments
Normalized field: interest_paid
$1,625
34450A.pdf · Supplemental Cash Flow Disclosure · PDF page 18 (printed page 16) · Cash paid for interest
View sourceOpen fileConfidence: High · Analyst-confirmed read · Approved
Calculation
- Numerator = $1,555,010 + $38,348 + $1,625 = $1,594,983
- Denominator = $50,000 + $1,625 = $51,625
- $1,594,983 / $51,625 = 30.8957
- Rounded = 30.90
OEI rating test
≥ 1.10 = Meets Standard
Insights rating:MS
Comparison
30.90 / MSSalesforce / CAP30.90
Published OEI30.90 / MS
Variance0.00
StatusEXACT MATCH
Sequencing proof
- 1. Source documents ingested and classified.
- 2. Raw values extracted with page/cell coordinates.
- 3. OEI mapping and accounting treatment applied.
- 4. Formula executed — targets not in engine memory.
- 5. Nsites result locked 18:14:21 UTC.
- 6. Salesforce/CAP and published CQ2 revealed 18:14:46 UTC.