debt-to-equity ratio

简明释义

负债比率

英英释义

例句

1.Investors often look at the debt-to-equity ratio to assess a firm's stability.

投资者通常查看负债与股本比率来评估公司的稳定性。

2.The debt-to-equity ratio for tech startups is often higher due to initial funding needs.

科技初创公司的负债与股本比率通常较高，因为它们需要初始资金。

3.The company's debt-to-equity ratio indicates its financial leverage and risk level.

公司的负债与股本比率表明其财务杠杆和风险水平。

4.A high debt-to-equity ratio can signal that a company is over-leveraged.

高负债与股本比率可能表明公司杠杆过高。

5.A debt-to-equity ratio below 1 is generally considered safe for investors.

低于1的负债与股本比率通常被认为对投资者是安全的。

作文

The financial health of a company can often be assessed through various key performance indicators, one of which is the debt-to-equity ratio. This ratio is a critical measure that helps investors and analysts understand the relative proportion of a company's debt to its shareholders' equity. In simpler terms, it shows how much leverage a company is using to finance its operations. A higher debt-to-equity ratio indicates that a company is primarily financed by debt, while a lower ratio suggests that it relies more on equity financing.To calculate the debt-to-equity ratio, one simply divides the total liabilities of a company by its total shareholders' equity. For example, if a company has total liabilities of $1 million and total equity of $500,000, its debt-to-equity ratio would be 2.0. This means that for every dollar of equity, the company has two dollars of debt. Investors often use this ratio to gauge the risk associated with investing in a particular company. A high debt-to-equity ratio may signal potential financial instability, as it suggests that the company could struggle to meet its debt obligations during economic downturns.Conversely, a low debt-to-equity ratio may indicate a more conservative approach to financing, which can be appealing to risk-averse investors. However, it is essential to note that different industries have varying norms for what constitutes a healthy debt-to-equity ratio. For instance, utility companies often operate with higher debt levels due to their stable cash flows, while technology firms may maintain lower ratios as they invest heavily in growth and innovation.Moreover, the debt-to-equity ratio should not be viewed in isolation. It is vital to compare it with other financial metrics, such as return on equity (ROE) and interest coverage ratio, to gain a comprehensive understanding of a company's financial position. A company with a high debt-to-equity ratio but also strong ROE and a solid interest coverage ratio might still be a sound investment, as it demonstrates effective management of debt.In conclusion, the debt-to-equity ratio is a fundamental financial metric that provides insights into a company's capital structure and risk profile. Understanding this ratio allows investors to make informed decisions about where to allocate their resources. By analyzing the debt-to-equity ratio alongside other financial indicators, stakeholders can better assess whether a company is a viable investment opportunity or if it poses too much risk due to its reliance on debt financing.

公司的财务健康状况通常可以通过各种关键绩效指标来评估，其中一个就是债务与股权比率。这个比率是一个重要的衡量标准，帮助投资者和分析师理解公司债务与股东权益的相对比例。简单来说，它显示了公司在融资运营中使用的杠杆程度。较高的债务与股权比率表明公司主要依赖债务融资，而较低的比率则表明它更依赖股权融资。要计算债务与股权比率，只需将公司的总负债除以其总股东权益。例如，如果一家公司总负债为100万美元，总股本为50万美元，则其债务与股权比率为2.0。这意味着每一美元的股本，公司有两美元的债务。投资者通常使用这个比率来评估投资特定公司的风险。较高的债务与股权比率可能会发出潜在财务不稳定的信号，因为它表明公司在经济低迷时期可能难以满足其债务义务。相反，较低的债务与股权比率可能表明一种更加保守的融资方式，这对风险厌恶型投资者可能具有吸引力。然而，需要注意的是，不同行业对于什么构成健康的债务与股权比率有不同的规范。例如，公用事业公司由于其稳定的现金流，通常会运营在较高的债务水平，而科技公司可能保持较低的比率，因为它们大量投资于增长和创新。此外，债务与股权比率不应孤立地看待。将其与其他财务指标（如股东权益回报率（ROE）和利息保障比率）进行比较，对于全面了解公司的财务状况至关重要。即使一家公司的债务与股权比率很高，但如果其ROE强劲且利息保障比率稳健，那么它仍然可能是一个可靠的投资，因为它表明公司有效管理债务。总之，债务与股权比率是一个基本的财务指标，提供了对公司资本结构和风险状况的洞察。理解该比率使投资者能够对资源的分配做出明智的决策。通过分析债务与股权比率及其他财务指标，利益相关者可以更好地评估一家公司是否是一个可行的投资机会，或者由于其对债务融资的依赖而存在过多风险。