Debt Service Coverage Ratio Analysis refers to review of DSCR to determine whether expected cash accruals are sufficient to meet principal and interest obligations over the loan period. It supports term-loan repayment structuring. In MSME underwriting, it is read as part of the financial assessment and is usually compared across periods, peers, banking conduct and management explanations. For example, a borrower may report profit but still struggle if projected cash flows do not comfortably cover interest and scheduled principal repayments. It matters because the number can influence eligibility, limit sizing, repayment comfort, leverage view and early-warning assessment. The common mistake is to use it mechanically; seasonality, accounting treatment, one-off items and data mismatches can change the credit interpretation.