Statement coverage is a software testing metric that measures the percentage of executable statements in a program that have been executed during testing. It helps ensure that each line of code is tested at least once, which can identify potential errors or bugs. By achieving high statement coverage, developers can gain confidence that their code behaves as expected. To calculate statement coverage, testers divide the number of executed statements by the total number of executable statements in the code, then multiply by 100 to get a percentage. While high statement coverage is beneficial, it does not guarantee that all logical paths or conditions have been tested, which is why it is often used alongside other testing metrics.