... timesFinancial leverage Total debt-to-assets $ 48, 319/ $83 ,451 = 58. 90% $46, 787 /$ 78, 130 = 59 .88 % Total debt-to-equity $ 48, 319/35,102 = 1. 38 times $46, 787 /$31,343 = 1.49 times Interest coverage $12,077/$1,326 ... plant and equipment $45,750 $40,934 Goodwill 8, 595 9,059 Other assets 86 0 1, 582 Total assets $83 ,451 $ 78, 130Current Liabilities Payables and accrued expenses $24,134 $22, 288 Short-term and ... $6,295/$ 78, 130 = 8. 06% Return on equity $6,671/$35,102 = 19.00% $6,295/$31,343 = 20.03%Liquidity Current ratio $ 28, 246/$27, 282 = 1.04 times $26.555/$ 28, 949 = 0.92 times Quick ratio $5,6 28 /$27, 282 ...