s (round to the nearest tenth of a percent) a. 14.9%. . 18.3% . 15.3. d. 14.7%. 24. Which of the following ratios is not a test of solvency? a. Debt to equity ratio. b. Cash coverage ratio c. Times interest earned. d. Earnings per share ratio. 25. Which of the following is true? a. The higher the debt to equity ratio, the higher the potential return to the stockholders if return on assets (ROA) exceeds the after tax cost of interest. b. The times interest earned ratio is considered a better test of the ability to cover interest charges than the cash coverage ratio. c. The debt to equity ratio shows the relative proportion of total assets financed by debt. d. The cash obligations for the prior period. cash coverage ratio compares the cash generated by a company to its