S.Rajeshwari, Vadla Amulya, Vangari Abhilash, Vekkirala Rajashekhar, Akhil Nair, Yasa Mounika 03 07 Various analytical approaches are needed to find the ideal level of debt for the organization Of them capital structure ratio analysis methods get the most attention including Analysis of the companys capital structure using EBITEPS coverage coefficients ratios and a set of socalled informal techniques of ratio analysis Operating profit EBIT and profits per share EPS are disproportionately affected by the rise of debt according to the study of financial leverage variables Given the ability to visually and numerically represent such an analytical approach the socalled operating profit earnings per share analysis EBIT EPS analysis was theoretically established in response to these effects It includes study of the coverage point or financing indifference For the visual representation we need two points The first one is derived from the formula for profits per share EPS multiplied by a certain amount of operational profit EBIT The amount of operational earnings EBIT needed to pay fixed expenditures for different financing options is the second point Tabular or equationbased calculations are necessary for mathematical representations Coverage indifference point determination and the twoway analytical approach of the socalled EBITEPS analysis are the goals of this study Copyright (c) Journal of Science Engineering Technology and Management Science. All rights reserved 2026