Debt to equity a measure of a company's financial. It indicates what proportion of equity and debt the company is using to finance its assets. A ratio of the year 2012 at 2.97 and year 2013 at 2.88 respectively, there are in general debt is used to finance decreased operations, the company would not potentially generate more earnings than it would have without this outside financing, then the shareholders benefit as more earnings are being spread among the same amount of shareholders.