The formula
Exactly how the balance is computed
Four inputs, four outputs, no hidden weighting. If you want to rebuild this in a spreadsheet, everything you need is here.
Count balance is the easy one: links they gave you minus links you gave them. Five received against seven given is a count balance of minus two. That single number answers the question most people actually have, which is whether they are ahead or behind with this partner.
Value given uses your DR, not your partner's. A link on your site carries your authority, not theirs.
Value received is their link count multiplied by their domain authority. Five links from a DR60 site gives 300. Value given is your link count multiplied by your domain authority, because a link sitting on your site carries your site's authority to them. Seven links from a DR55 site gives 385. Net value balance is 300 minus 385, or minus 85.
That asymmetry matters and it is where spreadsheet versions usually go wrong. People multiply both sides by the partner's DR, which quietly assumes the links you gave are worth whatever their site is worth. They are not. What you handed over is a slice of your own authority, so your DR is the right multiplier for your side of the ledger.
The state label then applies three rules in order. A count balance above one reads as they owe you. Below minus one reads as you owe them. Anything in between counts as balanced, because a one link difference is normal drift in an active partnership rather than a problem. Finally, if your given count exceeds theirs by three or more, the state overrides to over-given and the recommendation becomes pause.
One deliberate limitation. This calculator counts links as binary, present or absent. It does not know whether the links a partner gave you are dofollow, whether they are still live today, or whether they sit on an indexable page. A partner who gave you five links, three of which are now nofollow and one of which was quietly removed, shows here as having given five. That is the gap between a calculator and monitoring.