Definition
Debt Service Coverage Ratio / Interest Service Coverage Ratio – SEBI-mandated leverage disclosures for Indian listed companies with outstanding non-convertible debentures (NCDs), showing how comfortably operating cash flow covers debt principal-plus-interest (DSCR) versus interest alone (ISCR). A rising ratio means more headroom before debt payments start straining cash flow; a company omitting these from a filing that discloses them in other years is worth a second look even if no explanation is given. Found In: Notes to Financial Statements (Regulation 52(4) disclosures)