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Which of the following would NOT explain a very low interest coverage / times interest earned ratio? The entity is inefficient at generating profit. All

Which of the following would NOT explain a very low interest coverage / times interest earned ratio? The entity is inefficient at generating profit. All of these would explain a very low interest coverage / times interest earned ratio. The entity incurs a high rate of tax. The entity incurs a high rate of interest on its debt. The entity has a high debt ratio

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