Dados B3 › Glossary

Glossary

Equity/Assets and Liabilities/Assets

What share of what the company owns belongs to shareholders and what share to third parties.

What it is

What share of what the company owns belongs to shareholders and what share to third parties. Shown on the stocks pages.

How Dados B3 calculates it

Equity/Assets = equity ÷ total assets; Liabilities/Assets = (total assets − equity) ÷ total assets. The two add up to 1.

Example

Illustrative example, with made-up numbers to keep the arithmetic easy: Assets of R$ 1 billion and equity of R$ 400 million: Equity/Assets = 0.4 and Liabilities/Assets = 0.6.

What to watch for when reading it

• Liabilities include operating items (suppliers), not just financial debt.
• Banks operate with very high liabilities by nature.

See also

• Net debt / equity and gross debt / equity
• ROA (return on assets)

Methodology · All indicators

Educational content to understand what each number means. It is not a recommendation to buy or sell.