{"id":54084,"date":"2026-04-03T11:45:30","date_gmt":"2026-04-03T11:45:30","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-9-debt-to-assets-ratio-3-2\/"},"modified":"2026-04-03T11:45:30","modified_gmt":"2026-04-03T11:45:30","slug":"lesson-9-debt-to-assets-ratio-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-debt-to-assets-ratio-3-2\/","title":{"rendered":"Lesson 9: DEBT TO ASSETS RATIO"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 9: Financial Statement Analysis
\n<\/h2>\n

DEBT TO ASSETS RATIO
\n<\/h3>\n

The debt to assets ratio measures the percentage of the total assets that creditors provide.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

This ratio indicates the company’s degree of leverage. It also provides some indication of the company’s ability to withstand losses without impairing the interests of creditors.<\/h5>\n
The higher the percentage of total liabilities to total assets, the greater the risk that the company may be unable to meet its maturing obligations.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

A ratio of 45.3% means that creditors have provided 45.3% of Quality Department Store’s total assets.<\/h5>\n
Quality’s 45.3% is above the industry average of 34.2%. It is considerably below the high 71.1% ratio of Macy’s.<\/h5>\n
The lower the ratio, the more equity “buffer” there is available to the creditors.<\/h5>\n
Thus, from the creditors’ point of view, a low ratio of debt to assets is usually desirable.
The adequacy of this ratio is often judged in the light of the company’s earnings.<\/h5>\n
Generally, companies with relatively stable earnings (such as public utilities)a have higher debt to assets ratios than cyclical companies with widely fluctuating earnings (such as many high-tech companies).<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-54084","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 9: DEBT TO ASSETS RATIO - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-9-debt-to-assets-ratio-3-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: DEBT TO ASSETS RATIO - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis DEBT TO ASSETS RATIO The debt to assets ratio measures the percentage of the total assets that creditors provide. 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