Balance SheetUpdated Jun 1, 2026

Debt-to-Equity Ratio (D/E)

Total debt divided by shareholders' equity โ€” how much the company funds itself with borrowing vs. with shareholder capital.

Formula

D/E = total debt รท shareholders' equity

Example

A typical industrial company

Setup
Total debt $400M; shareholders' equity $1B.
Calculation
400 รท 1,000 = 0.4
Takeaway
0.4ร— D/E. For every $1 of equity capital, the company carries $0.40 of debt.

What it is

D/E measures leverage. A higher ratio means more borrowing relative to shareholder equity.

How to read it

There's no universal "right" D/E. Mature, cash-generating businesses can carry meaningful debt safely; early-stage or cyclical businesses usually shouldn't.

Connection to ROE

Borrowing can magnify ROE on the way up (more profit on the same equity base) and on the way down (interest still has to be paid in a bad year). Looking at ROE and D/E together is more informative than either in isolation.

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