{"id":24463,"date":"2025-08-13T18:20:00","date_gmt":"2025-08-13T18:20:00","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-debt-to-assets-ratio\/"},"modified":"2025-08-14T09:11:06","modified_gmt":"2025-08-14T09:11:06","slug":"lesson-9-times-interest-earned","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-times-interest-earned\/","title":{"rendered":"Lesson 9: TIMES INTEREST EARNED"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24463\" class=\"elementor elementor-24463\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3c8d7 e-con-full e-flex e-con e-parent\" data-id=\"3d3c8d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22ec92c e-con-full e-flex e-con e-child\" data-id=\"22ec92c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc9395a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"cc9395a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ba83b6 e-con-full e-flex e-con e-child\" data-id=\"5ba83b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d1e7d5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3d1e7d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 9: Financial Statement Analysis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7d918e e-flex e-con-boxed e-con e-parent\" data-id=\"b7d918e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa86e16 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"fa86e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">TIMES INTEREST EARNED<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bba11de exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"bba11de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Times interest earned provides an indication of the company&#8217;s ability to meet interest payments as they come due.<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a0dde9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0a0dde9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"631\" height=\"54\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED.png\" class=\"attachment-large size-large wp-image-24655\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED.png 631w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED-600x51.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED-300x26.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED-220x19.png 220w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b844bf exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"4b844bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Times interest earned uses net income before income tax expense and interest expense.<\/span><\/h5><h5><span style=\"color: #000080;\">This represents the amount available to cover interest.<\/span><\/h5><h5><span style=\"color: #000080;\">For Quality Department Store, the 2013 amount is computed by taking net income of $263,800 and adding back the $36,000 of interest expense and the $168,200 of income tax expense Quality&#8217;s interest expense is well covered at 13 times.<\/span><\/h5><h5><span style=\"color: #000080;\">It is less than the industry average of 16.1 times but significantly exceeds Macy&#8217;s 6.9 times.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df5e433 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"df5e433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"160\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2.png\" class=\"attachment-large size-large wp-image-24656\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2.png 758w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2-600x146.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2-300x73.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/TIMES-INTEREST-EARNED2-206x50.png 206w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24463","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: TIMES INTEREST EARNED - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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