Glossary
Balance sheet

Interest coverage

How many times over the company's profits could pay its interest bill.

Operating profit divided by interest expense. A coverage of 10 means profits could fall 90% before the company could not pay its lenders. A coverage of 1.5 means a modest downturn puts it in breach.

This is frequently a better danger signal than debt-to-equity, because it measures the ability to service the debt rather than merely its size.

The formula
Interest coverage = Operating income ÷ Interest expense
Figure

Why the debt is the engine

Debt 70secured on the targetEquity 30+30%Debt 70, unchangedEquity 60, doubled

Put in 30, borrow 70, secure the loan against the company you are buying. A 30% rise in the business doubles your money. The same arithmetic works in reverse, which is why buyouts fail loudly.

Why it matters

Below about 2, the company is one bad year away from its lenders taking control.

The mistake everyone makes

Looking at the debt level without checking whether the company can comfortably pay for it.

Related terms

See Interest coverage on a real company

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