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Understanding Leverage and Debt Analysis

Evaluate company financial health through debt metrics.

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Why Debt Matters

Debt amplifies returns (good and bad) and creates bankruptcy risk. Understanding a companys debt load is essential for risk assessment.

Key Debt Metrics

Debt-to-Equity Ratio

Total Debt / Shareholders Equity. Higher ratios mean more leverage. Industry context matters - utilities often have higher D/E than tech.

Debt-to-EBITDA

Total Debt / EBITDA. Shows how many years of earnings needed to pay off debt. Under 3x is generally healthy; over 5x is concerning.

Interest Coverage Ratio

EBIT / Interest Expense. Shows ability to pay interest. Below 2x signals stress; above 5x is comfortable.

Debt Quality Analysis

  • Maturity schedule - When is debt due?
  • Fixed vs floating rate - Interest rate risk
  • Secured vs unsecured - Collateral protection
  • Covenants - Restrictions on company actions

Credit Ratings

Agencies like S&P and Moodys rate corporate debt:

  • Investment grade - BBB/Baa and above
  • High yield (junk) - BB/Ba and below