Debt-to-equity ratio On a balance sheet, the formal definition is that debt (liabilities) plus equity equals assets, or any equivalent reformulation. Both the formulas below are therefore identical: Debt to equity can also be reformulated in terms of assets or debt: General Electric Co. () Debt-to-equity ratio The debt-to-equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related to leveraging, the ratio is also known as risk, gearing or leverage. The two components are often taken from the firm's balance sheet or statement of financial position (so-called book
Bicycle gearing be only 10 distinct gear ratios, if the percentage step between chainrings is the same as the percentage step between sprockets. However, if the most popular ratio is duplicated then it may be feasible to extend the life of the gear set by using different versions of this popular ratio. The gearing range indicates the difference between bottom gear and top gear, and provides some measure of the range of conditions (high speed versus steep hills) with which the gears can cope; the strength, experience, and fitness level of the cyclist are also significant. A range of 300% or 3:1