This ratio expresses in percentage terms the enterprise’s ability to cover its fixed investments with its equity capital.

This indicator expresses the enterprise’s soundness to self-finance the fixed investments (tangible and intangible assets) in an autonomous and independent form without the need to resort to external funding sources. In fact, this indicator defines whether the level of fixed assets (investments) is covered by long term resources or whether the company instead is subject to financial stress.

Studio Lupini srl
Via Don Rosmini, 4
21052 Busto Arsizio (VA) IT
MAIL: info@studiolupini.it
VAT:  IT 03611190129
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