# Interest Coverage Numerator Basis Check

Label EBIT and EBITDA coverage separately and hold undefined interest denominators.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Same-period EBIT, depreciation/amortization, interest expense, currency/unit scale and supplied ratio or covenant definition.

## Workflow
1. Verify period, unit and denominator definition before calculation.
2. Compute only the requested numerator basis, showing an EBITDA bridge when supplied.
3. Keep zero or absent interest denominators as undefined rather than infinite strength.
4. Return ratio labels and definition conflicts for qualified review; no covenant compliance conclusion.

## Output contract
period | numerator_basis | numerator | interest_basis | denominator | coverage_or_undefined | review

## Fictional acceptance test
Fictional EBIT 120, D&A 30, interest 30 gives EBIT coverage 4x and EBITDA coverage 5x. They are not the same ratio. Interest 0 makes this simple division undefined; contractual compliance needs its own definition.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/commercial-lending/interest-coverage-ratio/

Checked October 9, 2026. Oct 9 live AIS Search Console through Oct 6: marketing Copilot 37 impressions, Planable/Claude 33, Planable/ChatGPT 23, campaign brief 12, investor agent 19. Social-review/reporting topics follow these parent-query leads. Other professions follow documented workflow needs, not measured exact search intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.