Wednesday, October 8, 2008

Assessing Leverage

Indicators for Debt Management.

1. Debt Ratio

  • Indicates extent to which Total Assets have been financed using borrowed funds.
  • Total Debt / Total Assets.

2. Debt to Equity Ratio

  • Total Debt / Total Stokholders' Equity.
  • Ratio > 1 indicates majority of assets financed through debt.
  • Ratio less than 1 indicates assets primarily financed through equity.

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