{"id":40355,"date":"2025-10-14T13:55:56","date_gmt":"2025-10-14T13:55:56","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-9-times-interest-earned-2\/"},"modified":"2025-10-14T13:55:56","modified_gmt":"2025-10-14T13:55:56","slug":"lesson-9-times-interest-earned-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-times-interest-earned-2\/","title":{"rendered":"Lesson 9: TIMES INTEREST EARNED"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 9: Financial Statement Analysis
\n<\/h2>\n

TIMES INTEREST EARNED<\/h3>\n

Times interest earned provides an indication of the company’s ability to meet interest payments as they come due.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Times interest earned uses net income before income tax expense and interest expense.<\/h5>\n
This represents the amount available to cover interest.<\/h5>\n
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’s interest expense is well covered at 13 times.<\/h5>\n
It is less than the industry average of 16.1 times but significantly exceeds Macy’s 6.9 times.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40355","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 9: TIMES INTEREST EARNED - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-times-interest-earned-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: TIMES INTEREST EARNED - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis TIMES INTEREST EARNED Times interest earned provides an indication of the company’s ability to meet interest payments as they come due. 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