You will find all of these figures on the balance sheet . An answer of 1.0 or better is generally considered good. However this, like other ratios, can depend on a company's current stage of growth. A startup company should have a lower ratio than an established company. If it does not, then you will want to ask yourself why and do further research.
Some companies prefer to use short-term debt and reissue it more often.
Other companies minimize their use of short-term debt. Most companies use a mix depending on what is available to them, what is cheaper at the moment and how their economists project interest rates for the future. Hence, this ratio also needs to be used to build a bigger picture rather than in isolation. Since This ratio is calculated by taking all the long-term debt of a Company and dividing it by the shareholders equity. The long-term debt of a company should also include its lease obligations, which can be found in detail in the Footnotes of an annual report .