gearing ratios

= leverage ratios
Ratios that express a company's capital gearing. There are a number of different ratios that can be calculated from either the balance sheet or the profit and loss account. Ratios based on the balance sheet usually express debt as a percentage of equity, or as a percentage of debt plus equity. Income gearing is normally calculated by dividing the profit before interest and tax by the gross interest payable to give the interest cover

Accounting dictionary. 2014.

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