DSCR (Debt Service Coverage Ratio) is a ratio measuring cash available to service debt obligations, usually calculated as cash accruals or operating cash flow divided by total debt service for the period. In MSME underwriting, it is read as part of the financial assessment and is usually compared across periods, peers, banking conduct and management explanations. For example, a borrower may report profit but still struggle if projected cash flows do not comfortably cover interest and scheduled principal repayments. It matters because the number can influence eligibility, limit sizing, repayment comfort, leverage view and early-warning assessment. The common mistake is to use it mechanically; seasonality, accounting treatment, one-off items and data mismatches can change the credit interpretation.