利息保障倍數
times interest earned ratio
是將息前稅前盈餘除以利息費用後所得到的比率，所衡量的是，在公司尚未支付利息費用前，公司的盈餘可以下降的程度。 這個指數代表以企業的營收足以支付利息的程度，計算公式為利息保障倍數＝（純利＋利息費用＋所得稅）∕利息支出×100﹪
Pre-tax income is the ratio of earnings before interest divided by interest expense got, the measure is before the company has not paid interest charges, the company's earnings may decline level. This index represents the degree of enterprise revenues sufficient to pay interest, calculated as interest coverage ratio = (net profit + interest expenses + income) / expense × 100%