Assume that company X carries $100$m of debt on which it pays a $10\%$ annual rate. Which of the following statements is correct?

A: If annual operating cash flows are $10$m$,$ the company has a debt to equity ratio equal to one.

B: If the company generates annual operating cash flows below $100$m$,$ it will fail to meet its interest payment.

C: The company is insolvent unless it generates annual operating cash flows above $50$m$.$

D: If annual operating cash flows are above $10$m$,$ the sum of earnings and depreciation must be positive