What Is Leverage  

Financial ratios offer a company's stakeholders a way to evaluate and compare their performance against other similar businesses in their industry. Ratios measure the relationship between two or more components of financial statements. In general, financial ratios can be broken down into main categories, such as profitability or return on investment, liquidity, debt or leverage, market, and operating or efficiency - with several specific ratio calculations prescribed within each. This short course will focus on the most common debt/leverage ratios.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).