LEVERAGE RATIO

SUMBER : Dosen Manajemen Keuangan 1 2EB03


a) Total Debt to Total Assets or Debt Ratio

• Debt Ratio = Total Debt / Total Assets

b) Total Debt to Equity Ratio

• Total Debt to Equity Ratio = Total Debt / Equity

c) Time Interest Earned Ratio (TIER)

• TIER = EBIT (Earning Before Interest Tax) / I (Interest)

d) Fixed Charge Coverage (FCC)

• FCC = EBT + I + LP / I + LP

• EBT (Earning Before Tax)
• I (Interest)
• LP (Lease Payment)