Finance

Debt to Equity (D/E)

Debt to equity compares total debt to total equity to show how leveraged a balance sheet is.

Updated 2026-01-28

Definition

Debt to equity compares total debt to total equity to show how leveraged a balance sheet is.

Formula

Debt to equity = total debt / total equity

Example

Total debt $2M and equity $4M gives D/E = 0.5.

How to use it

  • Track trends over time rather than a single snapshot.
  • Compare to peers with similar growth and cash flow profiles.

Common mistakes

  • Using book equity without noting large fair value adjustments.
  • Comparing companies with very different revenue visibility.

Why this matters

This term matters because cash timing and risk are usually the difference between a plan that works on paper and a plan that survives. Use consistent definitions so decisions are comparable over time.

Practical checklist

  • Write a 1-line definition for "Debt to Equity (D/E)" that your team will use consistently.
  • Keep the time window consistent (weekly/monthly/quarterly) when comparing trends.
  • Segment results (channel/plan/cohort) before drawing big conclusions from blended averages.
  • Sanity-check with a related calculator from the same category on MetricKit.
  • Read the related guide (e.g., Fundraising & valuation hub: pre/post-money, SAFEs, notes, and liquidation prefs) for context and common pitfalls.

Where to use this on MetricKit

Calculators

  • IRR Calculator: Estimate internal rate of return (IRR) for an investment using yearly cash flows.
  • Discounted Payback Period Calculator: Estimate discounted payback period using a discount rate (and compare to simple payback).
  • Cash Runway Calculator: Estimate runway from cash balance, revenue, gross margin, and operating expenses (optionally with revenue growth).
  • Break-even Pricing Calculator: Compute contribution margin, break-even units, and profit at a given volume based on price and variable costs.
  • DCF Valuation Calculator: Estimate enterprise value using a simple DCF: forecast cash flows, apply a discount rate (often WACC), and add a terminal value.

Guides