adósságfok

Adósságfok, which translates to "debt ratio" or "leverage ratio" in English, is a financial metric used to assess the extent to which a company or individual relies on borrowed money to finance its assets. It is typically calculated by dividing total liabilities by total assets. A higher adósságfok indicates a greater reliance on debt, which can increase financial risk but also potentially boost returns on equity if the borrowed funds are used effectively. Conversely, a lower adósságfok suggests a more conservative financial structure with less debt.

This ratio is a key indicator for investors, creditors, and management when evaluating a company's financial health and risk profile. A very high adósságfok might signal that a company is over-leveraged and could struggle to meet its debt obligations, especially during economic downturns. It's important to compare a company's adósságfok to industry averages and its historical trends to gain a more complete understanding. Different industries have varying acceptable levels of debt due to their different business models and capital requirements. For individuals, a similar concept often applies when considering mortgage affordability or the overall debt burden relative to their net worth.