问题如下：
An analyst evaluating three industrial companies calculates the following ratios:
The company with both the lowest financial leverage and the greatest ability to meet interest payments is:
选项：
A. Company A.
B. Company B.
C. Company C
解释：
B is correct.
Company B has the lowest debt-to-equity ratio, indicating the lowest financial leverage, and the highest interest coverage ratio, indicating the greatest number of times that EBIT covers interest payments.
为什么debt to equity 低可推测出financial leverage（asset to equity ）低？