“…In this context, the interest coverage ratio (EBIT / interest rate) is analyzed in particular. However, it is significant that a smaller number of published comprehensive papers are devoted to the specificities of gross operating margin analysis, interest coverage ratio in trading companies (Berman, 2013;Calva, 2017;Carstea et al, 2017;Corona, 2014;Gülşah et al, 2016;Hoe, 2017;Ko et al, 2017;Levy, 2014;Manini, 2017;Špička, 2016;Susmus, 2017;Tan, 2016). This particularly applies to literature in Serbia (Lukic, 2017a, b), that is, as far as we know, no work has been published so far as a whole on the issue of the importance of measuring and analyzing gross operational margin and, in that context, the cost of interest in trading companies in Serbia.…”