# Debt and Finance Charts

## Debt Burden Percentage

**Explanation**

Measures the cost of servicing debt.

**Formula**

Interest Expense / (Total Expenses - Cost of Sales) * 100

**Report codes used**

EXP, EXP.INT, EXP.COS

## Debt to Equity

**Explanation**

Measures the organisation's financial leverage. Indicates what proportion of equity and debt the company is using to finance its assets.

**Formula**

Total Liabilities / Shareholders Equity

**Report codes used**

LIA, ASS

## Return on Net Assets

**Explanation**

Shows the return on net assets over the period. The higher the value, the better the profit performance is for the organisation.

**Formula**

(This Year Assets - This Year Current Liabilities) / (Opening Assets - Opening Current Liabilities) * 100

**Report codes used**

REV, EXP, ASS, LIA.CUR