The Debt Service Coverage Ratio - EBITDA (Cash flow coverage) is calculated as which of the following?

• A. Net Profit after Tax / Prior-year CMLTD
• B. (Net Profit after Tax + Interest + Tax + Depreciation + Amortization + Depletion) / Prior-year CMLTD
• C. (Net Profit + Depreciation + Amortization) / (Interest Expense + Prior-year CMLTD)
• D. (Net Profit + Tax + Interest + Depreciation + Amortization) / (Prior-year CMLTD + Interest Expense)

Answer: (B)