वित्तीय उत्तोलक (financial leverage) में वृद्धि से प्रति शेयर आय (EPS) में वृद्धि होगी, बशर्ते कि:

Assertion (A): The primary motive of a company in using financial leverage is to magnify shareholders' returns under favorable economic conditions. Reason (R): To magnify shareholders' return, fixed-charge funds must be obtained at a cost higher than the firm's rate of return on net assets.

Which one of the following formulas is used to measure the Degree of Financial Leverage (DFL)?