debt to equity ratio
A measure of a company's relative financial strength, as measured by its degree of indebtedness. The debt to equity ratio is calculated by dividing the company's total long-term debt by shareholders' equity. The higher the resulting ratio, the lower the company's borrowing capacity and the greater the risk that the company might have difficulty meeting its obligations during a Downturn in business.
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Institute of Chartered Accountants in Ireland
earnings per share (EPS)
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