免费资产负债率计算器
计算企业的债务与股东权益比率，分析资本结构和财务杠杆水平。
Debt-to-Equity Ratio
0.67
Debt-to-Equity Ratio vs Total Debt (Liabilities)
公式
How to Calculate Debt-to-Equity Ratio
Formula
Debt-to-Equity Ratio = Total Liabilities / Total Shareholder Equity
This ratio reveals how much of the company is funded by borrowed money relative to owner investment. A D/E of 1.0 means equal parts debt and equity. Higher values indicate greater financial leverage, which amplifies both gains and losses. Lenders and investors watch this ratio closely when assessing creditworthiness.
计算示例
A company carries $400,000 in total debt and $600,000 in shareholder equity.
- 01D/E Ratio = $400,000 / $600,000 = 0.67
- 02Equity portion = $600,000 / $1,000,000 = 60%
- 03Debt portion = $400,000 / $1,000,000 = 40%
- 04The company uses $0.67 of debt for every $1 of equity.
常见问题
What is a good debt-to-equity ratio?
It varies by industry. Capital-intensive sectors like utilities often have ratios above 1.5, while tech companies may target below 0.5. In general, a ratio below 1.0 is considered conservative.
Can the debt-to-equity ratio be negative?
Yes, if shareholder equity is negative (accumulated losses exceed invested capital). A negative ratio is a serious warning sign of financial distress.
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