Insurance calculator

Free combined ratio calculator

Enter an insurer's incurred losses, underwriting expenses and earned premium — or the loss ratio and expense ratio directly — to get the combined ratio and the underwriting profit or loss margin, updated live, as you type.

InputsLive
Input mode
Incurred losses (incl. LAE)
$
Underwriting expenses
$
Earned premium
$
Result
Combined ratio
94%
Below 100% — an underwriting profit of 6% of earned premium.
Loss ratio66%
Expense ratio28%
Underwriting margin6%

Estimate based on the values you enter. Not accounting, investment, or insurance advice.

Results are estimates. Consult a professional.

Definition

What is the combined ratio?

The combined ratio is the single number property and casualty (P&C) insurers use to judge whether their core insurance business is making money. It measures the cost of doing business — the claims they pay plus the expenses of running the book — against the premium they earn. Expressed as a percentage, a combined ratio below 100% means the insurer kept more in premium than it spent on claims and expenses, so the underwriting itself turned a profit. Above 100% means the insurer paid out more than it took in and is relying on investment income to come out ahead. This combined ratio calculator returns the figure the moment you enter the losses, expenses and premium — or the loss ratio and expense ratio directly.

combined ratio = loss ratio + expense ratio
loss ratio = (incurred losses + LAE) ÷ earned premium
expense ratio = underwriting expenses ÷ earned premium
combined ratio = (incurred losses + LAE + underwriting expenses) ÷ earned premium
underwriting margin = 100% combined ratio
Definition follows the Insurance Information Institute: a combined ratio under 100 indicates an underwriting profit and over 100 an underwriting loss; it is the percentage of the premium dollar spent on claims and expenses, and does not take investment income into account.
Formula

The combined ratio formula explained

There are two equivalent ways to reach the combined ratio, and a good combined ratio calculator accepts either. You can add the two component ratios, or you can divide total underwriting cost by earned premium in one step. Both give the same answer because they use the same numbers.

  1. Loss ratio. Take incurred losses plus loss adjustment expense (LAE) and divide by earned premium. This is the share of every premium dollar that goes to claims.
  2. Expense ratio. Take underwriting expenses — commissions, salaries, overhead and premium taxes — and divide by premium. (Some carriers divide expenses by written premium instead; the choice changes the figure slightly, so be consistent.)
  3. Add them. Loss ratio plus expense ratio is the combined ratio. The underwriting margin is simply 100% minus that total.
The combined ratio deliberately ignores investment income. It isolates underwriting performance, which is why a healthy insurer can still report an overall profit with a combined ratio slightly above 100% — the gap is filled by returns on the float it holds between collecting premium and paying claims.
Inputs

What you need to enter

The calculator offers two modes. Pick whichever matches the numbers you have in front of you — both produce the same combined ratio.

  • Dollar amounts mode. Enter incurred losses (including LAE), underwriting expenses, and earned premium. Use figures from the same period, typically a fiscal year, drawn from an insurer's statutory annual statement or income statement.
  • Ratios mode. If you already know the loss ratio and expense ratio as percentages — for example from a 10-K, an investor presentation, or a rating-agency report — type them in directly and the calculator adds them.
  • Earned vs. written premium. The loss ratio is almost always measured against earned premium. Expense ratios are sometimes measured against written premium; if you mix the two bases the combined ratio will be off, so keep the denominator consistent.
Worked example

A worked example using the combined ratio calculator

Example: a P&C insurer's year

An insurer earns $100 million in premium for the year. It pays $66 million in incurred losses including LAE and spends $28 million on underwriting expenses. What is its combined ratio?

Step 1 — Loss ratio

Losses plus LAE divided by earned premium: $66M ÷ $100M = 66%. Two-thirds of every premium dollar goes to claims.

Step 2 — Expense ratio

Underwriting expenses divided by earned premium: $28M ÷ $100M = 28%.

Step 3 — Combined ratio and margin

Add the two: 66% + 28% = 94%. The underwriting margin is 100% − 94% = 6%.

94% combined ratio — +6% underwriting margin
Because the combined ratio is below 100%, this insurer earned an underwriting profit of 6 cents on every premium dollar — about $6 million — before counting any investment income.
Interpretation

What a combined ratio below or above 100% means

The 100% line is the whole point of the metric. It separates underwriting profit from underwriting loss. Here is how to read where a result falls.

Combined ratioUnderwriting marginWhat it means
Below 100% (e.g. 94%)Positive (+6%)Underwriting profit — premiums covered claims and expenses with room to spare.
Exactly 100%ZeroBreak-even on underwriting before any investment income.
Above 100% (e.g. 110%)Negative (−10%)Underwriting loss — overall profit depends on investment income covering the gap.

A combined ratio above 100% is not automatically a problem: insurers earn investment income on the float they hold, so a carrier can run above 100% and still post an overall profit. The combined ratio itself does not take investment income into account. Source: NAIC and the Insurance Information Institute.

Persistently high combined ratios are the warning sign. A ratio well above 100% sustained across years — not covered by investment returns — points to mispriced policies, adverse loss trends, or runaway expenses.
Who uses it

Who uses the combined ratio and why

  • Insurance executives and actuaries use it to judge whether a line of business is priced to make money on its own, independent of the investment portfolio.
  • Investors and analysts compare combined ratios across carriers and over time — a consistently sub-100% ratio signals disciplined underwriting.
  • Rating agencies (AM Best, S&P, Moody's) fold the combined ratio into financial-strength ratings that affect an insurer's cost of capital.
  • Regulators watch it as one indicator of solvency and pricing adequacy in statutory filings.
Gotchas

Common mistakes and gotchas

  • Mixing premium bases. Loss ratio on earned premium but expense ratio on written premium produces a number that is not a true combined ratio. Keep one denominator.
  • Forgetting LAE. The loss ratio should include loss adjustment expense, not just paid claims. Leaving it out understates the combined ratio.
  • Reading it as the whole story. The combined ratio excludes investment income by design. A figure above 100% does not mean the company lost money overall.
  • Comparing across very different lines. A long-tail line such as workers' compensation behaves differently from a short-tail line such as property; combined ratios are most meaningful compared like-for-like.
Definitions

Combined ratio definitions

The sum of the loss ratio and the expense ratio; total claims and expenses as a percentage of earned premium. Below 100% is an underwriting profit.
Incurred losses plus loss adjustment expense divided by earned premium — the share of premium spent on claims.
Underwriting expenses (commissions, salaries, overhead, taxes) divided by premium — the cost of acquiring and servicing the business.
The cost of investigating, defending and settling claims, counted alongside the losses themselves.
The portion of written premium that corresponds to coverage already provided during the period — the standard denominator.
100% minus the combined ratio. Positive means an underwriting profit; negative means an underwriting loss.
Premium money an insurer holds between collecting it and paying claims, which it invests for additional income.
Accuracy

How accurate is this combined ratio?

The arithmetic is exact — the combined ratio is a straightforward sum of two ratios. What varies is how the underlying figures are defined. Carriers differ on whether expenses are measured against written or earned premium, on how LAE is allocated, and on whether policyholder dividends are included, so a published combined ratio may use slightly different conventions than the one you compute here.

Treat this as an analytical estimate that mirrors how the NAIC and the Insurance Information Institute define the combined ratio. For a specific carrier, read the basis stated in its statutory annual statement or 10-K — that is the figure regulators and rating agencies rely on.

Insurance Information Institute — Financial Reporting (combined ratio definition and underwriting profit/loss).NAIC — Glossary of Insurance Terms (combined ratio = loss ratio + expense ratio).
Questions

Frequently asked questions about the free combined ratio calculator

A combined ratio calculator is a free online tool that helps you calculate a P&C insurer's combined ratio — loss ratio plus expense ratio — and see the underwriting profit or loss margin. The combined ratio is the core P&C underwriting-profitability metric: the loss ratio plus the expense ratio, or total claims and expenses as a share of earned premium. It runs entirely in your browser with instant results and no sign-up.
The combined ratio is the share of each premium dollar a property and casualty insurer spends on claims and expenses. It is the sum of the loss ratio (incurred losses plus loss adjustment expense ÷ earned premium) and the expense ratio (underwriting expenses ÷ premium). It measures underwriting profitability and deliberately excludes investment income.
Add the loss ratio and the expense ratio, or divide total underwriting cost by earned premium. For example, $66M of incurred losses plus LAE and $28M of expenses on $100M of earned premium gives a 66% loss ratio plus a 28% expense ratio, for a 94% combined ratio.
Any combined ratio below 100% is good — it means underwriting turned a profit, with premiums covering claims and expenses with room to spare. A 94% combined ratio, for instance, is a 6% underwriting margin. Targets vary by carrier and line of business, but consistently sub-100% signals disciplined underwriting.
A combined ratio above 100% is an underwriting loss: the insurer paid out more in claims and expenses than it earned in premium. It can still post an overall profit if investment income on its float covers the gap, but a ratio sustained well above 100% points to mispricing, adverse loss trends or high expenses.
The loss ratio is just claims plus loss adjustment expense as a share of premium. The combined ratio adds the expense ratio on top — the cost of acquiring and running the business — so it captures the full underwriting picture. Combined ratio = loss ratio + expense ratio.
About

About this Combined ratio calculator

This combined ratio calculator runs entirely in your browser — the figures you enter are never sent anywhere. It adds the loss ratio and the expense ratio (or divides total claims and expenses by earned premium) and recomputes the combined ratio and underwriting margin the instant you change a field. Switch between dollar amounts and ratio percentages to match the numbers you have.

It is one of our free insurance calculators — browse the full shelf, or see every tool in the complete calculators directory.

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