单选题 Given the following income statement:
Net Sales
200
Cost of Goods Sold
55
Gross Profit
145
Operating Expenses
30
Operating Profit (EBIT)
115
Interest
15
Earnings Before Taxes (EBT)
100
Taxes
40
Earnings After Taxes (EAT)
60
What are the interest coverage ratio and the net profit margin?
Interest Coverage Ratio Net Profit Margin
①A. 7.67 0.30
②B. 0.57 0.56
③C. 2.63 0.30
【正确答案】 A
【答案解析】Interest coverage ratio = EBIT/interest exp. = 115/15 = 7.67, Net profit margin = net income/ net sales = 60/200 = 0.30.