What is the importance of the term "Interest Coverage Ratio" of a firm in India? 1. It helps in…

What is the importance of the term "Interest Coverage Ratio" of a firm in India? 1. It helps in understanding the present risk of a firm that a bank is going to give loan to. 2. It helps in evaluating the emerging risk of a firm that a bank is going to give loan to. 3. The higher a borrowing firm's level of Interest Coverage Ratio, the worse is its ability to service its debt. Select the correct answer using the code given below:
  1. 1 and 2 only
  2. 2 only
  3. 1 and 3 only
  4. 1, 2 and 3

Solution

Interest Coverage Ratio = EBIT / Interest expense. It indicates ability to pay interest — assesses both present and emerging risk for lenders (1 and 2 correct). Higher ICR means better, not worse, ability to service debt (3 wrong). Answer: (a) 1 and 2 only.

Asked in: UPSC Prelims 2020

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