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The equity ratio is a financial ratio indicating the relative proportion of equity used to finance a company's assets. The two components are often taken from the firm's balance sheet or statement of financial position (so-called book value), but the ratio may also be calculated using market values for both, if the company's equities are publicly traded. -- Wikipedia

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A balance sheet is a financial statement that provides a snapshot of the financial position of a business on a given date. It summarizes a company’s assets (what it owns), liabilities (what it owes) and shareholders’ equ
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