感謝您指出錯誤。對造成的混淆，我們感到抱歉。正確的資訊已經更新。我們感激您的反饋，並重視您對改善我們內容的貢獻。

@104823759：In the section UNDERSTANDING, the sentence "The debt ratio divides a company's total assets by its total liabilities." should read "The debt ratio divides a company's total LIABILITIES by its total ASSETS" per the formula given.