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Please describe what is meant by Times Interest Earned. How is it calculated? Suppose you calculated this ratio for a company for two consecutive years

Please describe what is meant by Times Interest Earned. How is it calculated? Suppose you calculated this ratio for a company for two consecutive years and the results were the following:

Year 2018 24.0 Year 2017 28.0

Please interpret the results. What conclusions can you draw?

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