The debt to equity ratio as a percentage is 63.25%.
How to calculate the debt to equity?
Debt to equity ratio measures a company's relative mix of debt and shareholder equity which indicates its financial leverage and risk.
Debt to Equity Ratio = (Total Debt / Total Equity) * 100
The long-term loan (Debt) is $180,663.
Total Equity = Share capital + Retained earnings + Share premium + General reserves
= $194,341 + $24,344 + $39,782 + $27,186
= $285,653
Debt to Equity Ratio = $180,663 / $285,653
= 0.632456162
= 63.25%.
Therefore, the debt to equity ratio as a percentage is 63.25%.