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Ratios: Debt to Equity Ratio definitions

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  • Debt to Equity Ratio
    A measure comparing total liabilities to total equity, indicating how a company's assets are financed between debt and shareholder investment.
  • Leverage Ratio
    A financial metric assessing the extent to which a company uses borrowed funds relative to other sources of capital.
  • Liabilities
    Obligations or debts owed to external parties, representing claims against a company's assets.
  • Equity
    Ownership interest held by shareholders, representing residual value after liabilities are subtracted from assets.
  • Assets
    Resources owned by a company, including cash, inventory, property, and equipment, used to generate value.
  • Financial Leverage
    The use of borrowed funds to increase the potential return on equity, often increasing both risk and reward.
  • Interest Expense
    Mandatory payments made to lenders for the use of borrowed funds, regardless of company profitability.
  • Dividends
    Distributions of profits to shareholders, which can be deferred or omitted at management's discretion.
  • Risk
    The potential for financial loss or instability, often heightened by increased reliance on debt financing.
  • Debt Ratio
    A metric comparing total liabilities to total assets, distinct from the debt to equity ratio.
  • Shareholders
    Individuals or entities owning equity in a company, entitled to residual claims and potential dividends.
  • Numerator
    The top part of a ratio, representing the value being compared, such as total liabilities in the debt to equity ratio.
  • Denominator
    The bottom part of a ratio, serving as the basis for comparison, such as total equity in the debt to equity ratio.
  • Fixed Expense
    A cost that must be paid regularly, such as interest on debt, regardless of business performance.
  • Loan
    Borrowed funds that must be repaid with interest, contributing to a company's liabilities and financial leverage.