LIVING DEAD are venture capital investments that neither fail nor are easily liquidated. These are termed the "living dead" and are judged as failures by venture capitalists.
INCOME GEARING RATIO is Interest Expense / Operating Profit.
OPERATIONAL GEARING is the higher the proportion of fixed costs relative to variable operating costs, the higher the operational gearing. This results in greater business risk. A retailer has high fixed costs relative to variable costs, so has a lot of business risk. See GEARING and FINANCIAL GEARING.
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