interest coverage ratio

简明释义

盈利对利息的比率

英英释义

例句

1.The company's interest coverage ratio 利息保障倍数 improved significantly after refinancing its debt.

在重新融资后，公司的利息保障倍数显著改善。

2.A stable interest coverage ratio 利息保障倍数 over several years can indicate financial health.

多年来稳定的利息保障倍数可以表明财务健康。

3.Investors often look at the interest coverage ratio 利息保障倍数 to assess the risk of investing in a company.

投资者常常查看利息保障倍数来评估投资公司的风险。

4.If the interest coverage ratio 利息保障倍数 falls below 1, it means the company is not generating enough income to cover its interest expenses.

如果利息保障倍数低于1，这意味着公司没有产生足够的收入来支付其利息费用。

5.A high interest coverage ratio 利息保障倍数 indicates that a firm can easily pay interest on its outstanding debt.

高的利息保障倍数表明公司能够轻松支付其未偿债务的利息。

作文

The concept of the interest coverage ratio is crucial for both investors and companies when assessing financial health. The interest coverage ratio measures a company's ability to meet its interest obligations from its earnings before interest and taxes (EBIT). A higher ratio indicates that a company can comfortably pay its interest expenses, while a lower ratio may signal potential financial distress. Understanding this ratio is essential because it provides insights into a company's financial stability and risk level.To calculate the interest coverage ratio, one simply divides EBIT by the total interest expense incurred during the same period. For example, if a company has an EBIT of $1 million and pays $250,000 in interest, the interest coverage ratio would be 4. This means the company earns four times more than it needs to pay in interest, which is generally seen as a healthy sign.Investors often look at the interest coverage ratio when evaluating potential investments, especially in industries with high levels of debt. A company with a strong interest coverage ratio is typically considered a safer investment because it suggests that the company is less likely to default on its debt obligations. Conversely, a low ratio may raise red flags, indicating that the company might struggle to meet its interest payments, which could lead to bankruptcy or financial restructuring.However, it's important to consider the context of the interest coverage ratio. Different industries have different norms for what constitutes a healthy ratio. For instance, utility companies often carry more debt and may operate with lower ratios than tech startups, which might have little to no debt. Therefore, comparing the interest coverage ratio across different sectors without considering industry standards can lead to misleading conclusions.Additionally, the interest coverage ratio should not be analyzed in isolation. It is beneficial to look at other financial metrics, such as the debt-to-equity ratio and cash flow statements, to gain a comprehensive view of a company's financial health. A company might have a high interest coverage ratio but still face liquidity issues if it does not manage its cash flow effectively. Similarly, a company with a low interest coverage ratio could be improving its financial situation if it is actively reducing debt or increasing revenue.In conclusion, the interest coverage ratio is a vital tool for assessing a company's ability to meet its interest obligations. It provides valuable insights into financial health and risk management. Investors and analysts should pay close attention to this ratio, but also consider the broader financial landscape and industry-specific factors. By doing so, they can make more informed decisions about the potential risks and rewards associated with investing in a particular company. Ultimately, understanding the interest coverage ratio is key to navigating the complex world of corporate finance and investment strategies.

“利息保障倍数”是投资者和公司在评估财务健康时至关重要的概念。“利息保障倍数”衡量一家公司用其税前息前利润（EBIT）来满足其利息义务的能力。较高的比率表明公司能够轻松支付利息费用，而较低的比率可能会发出潜在财务困境的信号。理解这一比率至关重要，因为它提供了对公司财务稳定性和风险水平的洞察。要计算“利息保障倍数”，只需将EBIT除以同一期间内产生的总利息费用。例如，如果一家公司有100万美元的EBIT并支付25万美元的利息，那么“利息保障倍数”将为4。这意味着公司赚取的金额是其需要支付的利息的四倍，这通常被视为健康的迹象。投资者通常在评估潜在投资时会关注“利息保障倍数”，尤其是在负债水平较高的行业。拥有强大“利息保障倍数”的公司通常被视为更安全的投资，因为这表明公司不太可能违约其债务义务。相反，低比率可能引发警报，表明公司可能难以满足其利息付款，这可能导致破产或财务重组。然而，考虑“利息保障倍数”的上下文也很重要。不同的行业对于什么构成健康比率有不同的标准。例如，公用事业公司通常负债较多，可能以较低的比率运作，而科技初创公司则可能几乎没有债务。因此，在没有考虑行业标准的情况下比较不同部门的“利息保障倍数”可能会导致误导性的结论。此外，“利息保障倍数”不应孤立分析。查看其他财务指标，例如债务与股本比率和现金流量表，有助于全面了解公司的财务健康状况。一家公司可能有很高的“利息保障倍数”，但如果未有效管理现金流，仍可能面临流动性问题。同样，一家“利息保障倍数”较低的公司如果积极减少债务或增加收入，可能正在改善其财务状况。总之，“利息保障倍数”是评估公司满足其利息义务能力的重要工具。它提供了对财务健康和风险管理的宝贵见解。投资者和分析师应密切关注这一比率，但也应考虑更广泛的财务格局和行业特定因素。通过这样做，他们可以更明智地决定与投资特定公司相关的潜在风险和回报。最终，理解“利息保障倍数”是驾驭复杂的企业财务和投资策略世界的关键。