All of the following are true except:

Company A has a better ability to pay off liabilities than Company B.

Company A is better able to service their debt.

Company A has more risk related to the amount of debt than Company B.

Though Company B has a lower debt ratio, Company A has a better ability to cover interest payments.

The higher the debt ratio, the more risk.

\begin{tabular}{|l|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Company A } & & \multicolumn{2}{c|}{ Company B } \\ \hline & 2020 & 2019 & & 2020 & 2019 \\ \hline Debt Ratio & 56% & 49% & & 30% & 28% \\ \hline Times Interest Earned & 12.3 & 11.1 & & 8.4 & 8.6 \\ \hline \end{tabular}