Combined Ratio Calculator

Calculate your loss ratio, expense ratio, and combined ratio instantly. Measure insurance underwriting profitability with this free tool.

Enter Values

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Total claims paid plus reserves for open claims

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Cost of investigating and settling claims (adjuster fees, legal costs)

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Commissions, salaries, marketing, and administrative overhead

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Portion of written premium recognized for the period

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Gross written premium minus reinsurance ceded

Results

Combined Ratio

--.--%

Loss Ratio

--.--%

Expense Ratio

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Quick Reference

Under 90%
Excellent
90% - 95%
Very Good
95% - 100%
Acceptable
Over 100%
Underwriting Loss

What is Combined Ratio?

The combined ratio is the most widely used measure of underwriting profitability in the insurance industry. It represents the percentage of each premium dollar an insurer spends on claims and operating expenses. By combining the loss ratio and the expense ratio into a single figure, actuaries, underwriters, and analysts can quickly assess whether an insurance company is making or losing money on its core underwriting operations.

A combined ratio below 100% means the company is collecting more in premiums than it pays out in claims and expenses, resulting in an underwriting profit. A ratio above 100% indicates an underwriting loss, meaning the insurer is paying out more than it collects. While investment income can offset underwriting losses in the short term, sustained ratios above 100% signal fundamental pricing or operational problems.

Insurance regulators, rating agencies, and investors all scrutinize combined ratios closely. It is reported quarterly and annually in statutory filings and is a key factor in determining an insurer's financial strength rating.

Combined Ratio Formula

Loss Ratio

Loss Ratio = (Incurred Losses + LAE) / Earned Premium × 100

The loss ratio measures the proportion of earned premiums consumed by claims. Incurred losses include both paid claims and reserves for open claims. Loss adjustment expenses (LAE) cover the cost of investigating and settling claims, including adjuster fees, legal costs, and other claim-handling expenses.

Expense Ratio

Expense Ratio = Underwriting Expenses / Net Written Premium × 100

The expense ratio measures operating efficiency by comparing underwriting expenses to net written premium. Underwriting expenses include commissions paid to agents and brokers, salaries, marketing costs, technology expenses, and general administrative overhead.

Combined Ratio

Combined Ratio = Loss Ratio + Expense Ratio

The combined ratio is the sum of the loss ratio and the expense ratio. Note that some formulations use earned premium as the denominator for both ratios (the trade basis), while the statutory basis shown here uses net written premium for the expense ratio. The statutory basis is more common in U.S. regulatory filings.

Combined Ratio vs Loss Ratio

LRLoss Ratio

  • Measures claims costs only
  • Uses earned premium as denominator
  • Indicates pricing adequacy
  • Does not account for operating costs
  • Useful for line-of-business analysis

CRCombined Ratio

  • Measures claims costs plus operating expenses
  • Uses both earned and written premium
  • Indicates overall underwriting profitability
  • Accounts for all underwriting costs
  • Standard metric for company-level performance

While the loss ratio tells you how well an insurer is pricing its policies relative to claims, the combined ratio provides the complete picture by factoring in operating costs. An insurer with a 60% loss ratio might appear profitable, but if its expense ratio is 45%, the combined ratio of 105% reveals an underwriting loss.

What is a Good Combined Ratio?

<90%

Excellent

Strong underwriting discipline with significant profit margin. Typically seen in specialty lines or hard-market conditions. Companies like Berkshire Hathaway's reinsurance operations sometimes achieve ratios in this range.

90-95%

Very Good

Solid underwriting performance with healthy margins. Common among well-managed personal lines carriers and top-tier commercial insurers during favorable market cycles.

95-100%

Acceptable

Marginal underwriting profit. Many insurers operate in this range and rely on investment income to boost overall profitability. The industry average frequently falls within this band.

>100%

Underwriting Loss

The insurer is paying out more in claims and expenses than it collects in premiums. Sustained ratios above 100% may still be offset by investment income, but indicate the need for rate increases, expense reductions, or portfolio adjustments.

Frequently Asked Questions

What is a combined ratio in insurance?

The combined ratio is a profitability metric that measures the total of claims paid (including loss adjustment expenses) and operating expenses as a percentage of premium. It is calculated by adding the loss ratio and the expense ratio. A combined ratio below 100% indicates an underwriting profit, meaning the insurer collects more in premiums than it pays in claims and expenses. A ratio above 100% indicates an underwriting loss.

How do you calculate the combined ratio?

Calculate the combined ratio in two steps. First, compute the loss ratio by dividing the sum of incurred losses and loss adjustment expenses by earned premium, then multiply by 100. Second, compute the expense ratio by dividing underwriting expenses by net written premium, then multiply by 100. The combined ratio is the sum of these two percentages.

What is a good combined ratio?

A combined ratio below 100% is considered good because it indicates the insurer is making an underwriting profit. Ratios between 95% and 100% are common for well-run companies. Ratios consistently below 90% are excellent but rare. The industry average for U.S. property and casualty insurers typically falls between 95% and 102%, varying by year and line of business.

What is the difference between combined ratio and loss ratio?

The loss ratio measures only claims costs (incurred losses plus loss adjustment expenses) relative to earned premium. The combined ratio adds operating expenses to give a complete picture of underwriting profitability. A company could have a favorable loss ratio of 55% but still show an underwriting loss if its expense ratio is 50%, resulting in a combined ratio of 105%.

Can a company be profitable with a combined ratio over 100%?

Yes. A combined ratio over 100% means an underwriting loss, but insurers can still be profitable overall through investment income earned on premium float. This is the income generated by investing premiums collected before claims are paid. However, relying on investment income to offset persistent underwriting losses is risky, especially during low interest rate environments or volatile markets.

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