Finance

Interest Rate Sensitivity

Interest rate sensitivity shows how changes in rates affect interest expense and cash flow, especially for floating-rate debt.

Updated 2026-01-28

Definition

Interest rate sensitivity shows how changes in rates affect interest expense and cash flow, especially for floating-rate debt.

Formula

Interest change = floating debt balance * rate change

Example

If floating debt is $5M, a 1% rate increase adds $50k annual interest.

How to use it

  • Model multiple rate scenarios to stress-test coverage.
  • Consider hedges if rate exposure is large.

Common mistakes

  • Ignoring base rate floors or caps in the debt agreement.
  • Using ending debt balance instead of average balance.

Measured as

Interest change = floating debt balance * rate change

Misused when

  • Ignoring base rate floors or caps in the debt agreement.
  • Using ending debt balance instead of average balance.

Operator takeaway

  • Model multiple rate scenarios to stress-test coverage.
  • Consider hedges if rate exposure is large.
  • Tie Interest Rate Sensitivity to the same balance-sheet date, scenario, and decision memo you are using elsewhere in the model.
  • Document which claims, costs, or adjustments your team includes before comparing numbers across forecasts, covenants, or valuation work.

Next decision

  • Read Loan amortization: how monthly payments and total interest work if the decision depends on interpretation, policy, or trade-offs beyond the raw formula.
  • Decide whether Interest Rate Sensitivity belongs in cash planning, valuation, or debt monitoring so the number is used in the right model.

Where to use this on MetricKit

Guides