Answer: Average total assets divided by average shareholders' equity.

**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.

Author: LeetQuiz Editorial Team