From Longman Business Dictionarydebt-equity ratioˌdebt-ˈequity ˌratio (also debt/equity ratio)ACCOUNTINGFINANCE the amount of a company’s debt in relation to the amount of share capital it hasSYNDEBT RATIOColgate raised $460 million in equity to retire debt and lower its debt-equity ratio from 50/50 to about 30/70. → ratio