Explanation:

• Option A defines the interest coverage ratio, which measures a company's ability to cover its interest payments with EBIT. A higher ratio indicates stronger solvency.

• Option B defines the debt-to-equity ratio, which compares debt financing to equity financing. Higher ratios suggest weaker solvency.

• Option C is correct as it defines the financial leverage ratio (also known as the leverage ratio or equity multiplier). This ratio measures the extent to which a company uses debt and other liabilities to finance its assets. It is often calculated using average total assets and average equity and is a key component in the DuPont analysis of return on equity.