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Definition

Cash-on-cash return is the cash a property puts in the owner's pocket in a year, divided by the cash he actually put into it. It measures the performance of the money invested rather than the performance of the building, so the loan, the down payment and the closing costs all move it.

How it is calculated
How it is calculated

Cash-on-cash=Annual cash flow before taxCash invested

Annual cash flow before tax
NOI less annual debt service, before income tax and before capital projects.
Cash invested
Down payment plus closing costs, loan fees and any capital spent to reach the stated income.
How to read it
How to read it
  • It is a single-year snapshot. It says nothing about principal paid down, appreciation, or what the money does over a hold.
  • It is loan-dependent by construction, so comparing two buildings by it is really comparing two financings.
  • A high figure often means a small down payment, which is a different risk profile, not a better building.
  • Ask what was counted as cash invested. Leaving out closing costs and initial capital is the most common way the number is flattered.
An example
An example

The same building bought at $1,599,500 with the $1,012,000 loan at 6.5% over 30 years. Closing costs are left out to keep the arithmetic visible.

NOI$95,970
Annual debt service−$76,758
Cash flow before tax$19,212
Cash invested$587,500
Cash-on-cash return3.3%

The building earns 6.0% on its price and the equity earns 3.3%, because the loan costs more than the property yields. Leverage cuts both ways. The 3.3% is cash and only cash: $10,978 of that debt service retired principal, which the owner keeps and this line never shows. Counted, the equity returns 5.1%, which is the figure under leverage.

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