Debt management ratio a set of ratio that measure Total debt to total capital this ratio of total debt to total capital =Total debt/Total capital=Total debt/(Total debt+Equity) Times-interest-earned ratio the ratio of earning before interest and taxes(EBIT) to interest charges;a measure of the firm's ability to meet its annual interest payment. =EBIT/Interest charges=(Sales revenues-Operating costs)/Interest charges =Sales/Net fixed assets Total assets turnover ratio this ratio is calculated by dividing sales by total assets. =Sales/Total assets