243). The coverage ratio includes debt to total assets, accrued interest, debt-to-cash coverage ratio, and book value per share. “Debt to total assets shows the percentage of total assets contributed by creditors” (p. 244). MLF's debt to total assets in 2014 is 0.0002 and -0.0001 in 2013, which shows that in 2014, 0.0002 of MLF's assets are financed by creditors and the rest are financed by owners. FML's debt to total assets in 2014 and 2013 is low, thus lowering the degree of leverage and reducing financial risk. The interest earned in 2014 is -1.20 and in 2013 it is 1.80. Negative 2014 earnings mean FML is not earning enough to repay its creditors. Compared to 2013, interest accrued in 2013 is high, which shows that FML has adequate profits to repay interest expenses and subsequently its bond commitments. The cash debt coverage ratio in 2013 was 0.12 and in 2014 it was -0.28. The 2013 debt-to-cash ratio shows that FML is financially stable and has the ability to repay its aggregate liabilities in a specific year through its operations. However, in 2014 the FML has financial stability problems in the near future because it does not have the capacity to manage debt payments. The book value per share in 2013 is 11.27 and in 2014 it is 15.70. The book value per share could be used by investors to determine the market value of the organization