28.81% ySolvency and Coverage Ratio LO3 Following are liquidity, solvency and coverage ratios for Abbott Laboratories for two recent fiscal years. Is the company more or less risky to creditors in 2016 compared to 2015? Explain. ABBOTT LABORATORIES ABT Ratio 2016 2015 Liquidity ratios Current ratio. Quick ratio. Solvency ratios 4.020 3.307 1 1.541 1039 Liabilities-to-equity ratio 0934 0.422 1.542 1.06 Coverage ratios Times interest earned Cash from operations to total debt. Free operating cash flow to total debt......... .390 17.589 0.330 0.206 0.146 0.095