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).
Financial Ratios. There are many ratios that can be determined from the balance sheet. They are used by bankers, investors and venture capitalists as indicators of the strength and health of your enterprise. Some of the more popular ratios are: Cash Ratio-a measure of the amount of cash available to offset current debt (Cash / Total Current Liabilities).