{"id":88106,"date":"2026-01-28T20:44:28","date_gmt":"2026-01-28T19:44:28","guid":{"rendered":"https:\/\/invoicefly.com\/?p=88106"},"modified":"2026-02-13T11:24:18","modified_gmt":"2026-02-13T10:24:18","slug":"ratio-de-endeudamiento","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/debt-ratio\/","title":{"rendered":"Explicaci\u00f3n del ratio de endeudamiento: F\u00f3rmula, ejemplos y qu\u00e9 es un buen ratio"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\n

The debt ratio is a simple financial metric to see how much of a company is funded with borrowed money versus owner\/investor money. It compares what you owe (total liabilities) to what you own (total assets), helping business owners, investors, and accountants gauge financial risk and long-term stability.<\/p>\n\n\n\n

In this guide, we’ll break down what the debt ratio means, how to calculate it, the main types you’ll run into, and how to read the results so you can make smarter money decisions.<\/p>\n\n\n\n

What Is the Debt Ratio?<\/strong><\/h2>\n\n\n\n

The debt ratio is a leverage metric that measures what percentage of a company’s assets are funded by liabilities. In simple terms, it shows how much of what you own was paid for with borrowed money.<\/p>\n\n\n\n

When you look at a company’s balance sheet<\/a>, you see two main categories: assets and liabilities<\/a>. Assets are what the company owns\u2014cash, equipment, inventory, buildings. Liabilities are what the company owes\u2014loans, credit lines, accounts payable, mortgages.<\/p>\n\n\n\n

The debt ratio tells you the relationship between these two numbers. A higher ratio means more debt financing. A lower ratio means more equity financing. Neither is automatically good or bad\u2014it depends on the business, the industry, and the economic conditions.<\/p>\n\n\n\n

Financial managers use this ratio to assess solvency\u2014the ability to meet long-term obligations. Banks review it before approving business loans<\/a>. Investors examine it to gauge financial risk before putting money into a company.<\/p>\n\n\n\n

Debt Ratio Formula and Calculation<\/strong><\/h2>\n\n\n\n

The debt to asset ratio formula is straightforward:<\/p>\n\n\n\n

Debt Ratio = Total Liabilities \u00f7 Total Assets<\/strong><\/p>\n\n\n\n

Note: <\/strong>In some contexts, \u201ctotal debt\u201d means interest-bearing loans only<\/em>. But the classic debt ratio most businesses use is total liabilities \u00f7 total assets, which includes things like accounts payable and accrued expenses.<\/p>\n\n\n\n

You can find both numbers on the balance sheet. Total liabilities include everything the company owes\u2014short-term debt, long-term debt, accounts payable, accrued expenses, and other obligations.<\/p>\n\n\n\n

Total assets include current assets (cash, accounts receivable, inventory) and fixed assets<\/a> (property, equipment, vehicles).<\/p>\n\n\n\n

Here’s how to calculate debt ratio from balance sheet data:<\/p>\n\n\n\n

    \n
  1. Find total liabilities on the balance sheet<\/li>\n\n\n\n
  2. Find total assets on the balance sheet<\/li>\n\n\n\n
  3. Divide total liabilities by total assets<\/li>\n\n\n\n
  4. Convert to a percentage by multiplying by 100<\/li>\n<\/ol>\n\n\n\n

    Let’s say a small construction company has $500,000 in total assets and $300,000 in total liabilities.<\/p>\n\n\n\n

    Debt Ratio = $300,000 \u00f7 $500,000 = 0.6 or 60%<\/strong><\/p>\n\n\n\n

    This means 60% of the company’s assets are financed through debt. The remaining 40% is financed through equity (owner investment and retained earnings).<\/p>\n\n\n\n

    Many business owners use a debt ratio calculator to speed up this process, especially when evaluating multiple scenarios or tracking changes over time.<\/p>\n\n\n\n

    \"Debt<\/figure>\n\n\n\n

    Factors Influencing Debt Ratio<\/strong><\/h2>\n\n\n\n

    Several factors affect what debt ratio makes sense for your business.<\/p>\n\n\n\n