| NAME |
RATIO |
UNIT |
FORMULA |
IT SHOWS: |
| Basic Debt and Coverage Rate Ratios |
Debt Rate |
value |
 |
to what extent does the company make use of borrowing as one of the methods used for financing? The value should be below 0.5. |
| Capitalisation Level |
value |
 |
how much of the company assets is financied by equity? The value should be above 0.5. |
| Long-term Coverage of Long-term Assets I |
value |
 |
what is the rate of coverage ratio of long-term assets with equity? |
| Long-term Coverage of Long-term Assets II |
value |
 |
what is the coverage ratio of long-term assets with equity, increased by long-term payables? The value should be always above 1 because of the assumption that a part of short-term assets is financed by long-term payables. |
| Other Debt Ratios |
Leverage |
value |
 |
how many units of debt is there by one unit of equity? This ratio was created from a conservative rule on limited borrowing, the limit of which should not be greater than the value of one's equity. The admissible upper limit for this factor is 2. |
| Ratio between Revenue and expense for Interest |
value |
 |
how often are interest expenses covered by gross profit? It is recommended that this indicator shows the highest value possible. |
| Debt factor |
value |
 |
what is the company debt ratio? |
| Debt Rate |
Debt Rate |
value |
 |
to what extent does the company make use of borrowing as one of the methods used for financing? The value should be below 0.5. |
| Capitalisation Level |
Capitalisation Level |
value |
 |
how much of the company assets is financied by equity? The value should be above 0.5. |
| Financing Structure by Months |
Debt Rate |
value |
 |
to what extent does the company make use of borrowing as one of the methods used for financing? The value should be below 0.5. |
| Capitalisation Level |
value |
 |
how much of the company assets is financied by equity? The value should be above 0.5. |
| Long-term Coverage of Long-term Assets by Months |
Long-term Coverage of Long-term Assets I I |
value |
|
what is the rate of coverage ratio of long-term assets with equity? |
| Long-term Coverage of Long-term Assets II |
value |
 |
what is the coverage ratio of long-term assets with equity, increased by long-term payables? The value should be always above 1 because of the assumption that a part of short-term assets is financed by long-term payables. |
| Other Debt Ratios by Months |
Leverage |
value |
|
how many units of debt is there by one unit of equity? This ratio was created from a conservative rule on limited borrowing, the limit of which should not be greater than the value of one's equity. The admissible upper limit for this factor is 2. |
| Ratio between Revenue and Expense for Interest |
value |
 |
how often are interest expenses covered by gross profit? It is recommended that this indicator shows the highest value possible. |
| Debt Factor |
value |
|
what is the company debt ratio? |