what is the interest coverage ratio for 2018 and 2019?

explain by steps please

INDUSTRIES QATAR Q.P.S.C. CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the year ending 31 December 2019 Note Year ended 31 December 2019 2018 QR. 000s QR. 1000s 22 23 5,095,823 (5,091,571) 4,252 5,791,018 (4.868.058) 922,960 26 Revenues Cost of sales Gross profit General and administrative expenses Selling and distribution expenses Share of net results of investment in joint ventures Share of net results of investment in associates Reversal of impairment losses (impairment losses) of investment in associates Income from investments Finance cost Other income Profit for the year (139,743) (82,606) 2,180,755 75,328 (157,021) (81.950) 3,877.848 32.643 oc 23 100,000 381,302 (11,497) 66,822 2.574,613 (49.535) 338,498 (1.948) 148,321 5,029,816 24 Earnings per share Basic and diluted earnings per share (OR per share) 0.43 0.83 Note As at 31 December 2019 2018 QR. 000 QR. '000s 7 8 9 10 3,336,020 1,475,914 16,732,460 134,588 21,678,982 3,437,916 1,407,089 17,885,703 22.730 708 12 13 11 5 ASSETS Non-current assets Property, plant and equipment Investments in associates Investments in joint ventures Rights-of-use assets Current assets Inventories Trade and other receivables Financial assets at fair value through profit or loss Cash and bank balances Fixed deposits Total assets EQUITY AND LIABILITIES EQUITY Share capital Legal reserve Hedging reserve Other reserve Retained camnings Total equity 1,851,492 1,297,246 324,581 1,959,597 8,758,419 14,191,335 35,870,317 1,717,078 1,669,172 364,027 2,007,613 8,581.090 14338980 37,069.688 14 15 6,050,000 158,148 (4,080) 6,057 28,019,701 34,229.826 4,050,000 126,824 602 15,905 29,297,132 35,490,463 LIABILITIES Non-current liabilities Lease liability Employees" benefit obligations 10 18 167,778 200,684 368,462 205,024 205,024 19 10 1,374,201 Current liabilities Trade and other payables Lease liability Total liabilities Total equity and liabilities 1,239,003 33,026 1,272,029 1,640,491 35,870,312 1,374.201 1,579 225 37069,688 These consolidated financial statements were approved and authorized for issue by the Board of Directors on February 10, 2020 and signed on their behalf by