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 preferences for cadence and pedaling force. Prolonged exertion of too much force in too high a gear at too low a cadence can increase the chance of knee damage; cadence above 100 rpm becomes less effective after short bursts, as during a sprint. There are at least four different methods for measuring gear ratios: gear inches, metres of development (roll-out), gain ratio, and quoting the number of teeth on the front and rear sprockets respectively. The first three methods result in each possible gear ratio being represented by a single number which allows the gearing of any bicycles to be