"Inventory Turnover Ratio" is not a leverage ratio. Leverage ratios measure a company's financial leverage, which is the amount of debt used to finance assets. The **Debt to Equity Ratio** and **Debt to Asset Ratio** are common leverage ratios used to assess a company's financial risk. The **Interest Coverage Ratio**, while related to debt, measures a company's ability to meet its interest obligations and is considered a solvency ratio. The **Inventory Turnover Ratio**, on the other hand, is an activity ratio that measures how efficiently a company manages its inventory.