To accommodate surface mount technology, SMT, a completely new set of components was needed. New SMT outlines were required, and often the same components, e.g. ICs were sold in both traditional leaded packages and SMT packages.
The most well known financial leverage ratio is the debt-to-equity ratio. It is expressed as: Total debt / Total Equity. For example, if a company has $10M in debt and $20M in equity, it has a debt-to-equity ratio of 0.50 = ($10M/$20M).
Leverage ratios measure a companyâs ability to meet its long-term debt obligations. 1  Debt to equity equals total liabilities divided by total equity. 2  The higher the ratio is, the greater the risk the creditors are assuming. 3  Generally, a ratio of 3 or lower is considered acceptable. Debt to equity equals total liabilities divided by total equity. 2  The higher the ratio is, the greater the risk the creditors are assuming. 3  Generally, a ratio of 3 or lower is considered acceptable. 4  Revenue to equity equals annual revenue divided by total equity.