» 負債比率（Debt Ratio）

$$\text{総負債} = \text{Debt ratio} \times \text{総資産}$$

$$\mathrm{TL} = \mathrm{DR} \times \mathrm{TA}$$

$$\text{総資産} = \frac{\text{総負債}}{\text{Debt ratio}}$$

$$\mathrm{TA} = \frac{\mathrm{TL}}{\mathrm{DR}}$$

$$\text{Debt ratio} = \frac{\text{総負債}}{\text{総資産}}$$

$$\mathrm{DR} = \frac{\mathrm{TL}}{\mathrm{TA}}$$