1個回答
劉昭助教
2017-05-31 16:55
該回答已被題主采納
同學(xué)您好。
interest coverage ratio 是利息覆蓋率,ratio越大覆蓋率越好。
Interest coverage ratio可以用 EBITDA/Interest expense計算.
EBITDA = Operating profit + Depreciation and amortization
20X1的Interest coverage ratio = 125/30=4.167.
20X2的Interest coverage ratio = 170/38=4.474.
從20X1到20X2,Interest coverage ratio值變大了,說明improve.
