Debt Ratio The debt ratio measures the percentage of total assets financed with debt. Based on the performance of Digi.com, its debt ratio is increase from 0.71 on year 2011 to 0.93 on year 2012, but it is decrease to 0.82 on year 2013. This show that the company performance is low on year 2012 because its ratio is increasing, but it also show that the companys performance get improved on year 2013 since the debt ratio is decreased. The low debt ratio also show that the company of Digi.com use less debt and more equity to finance its assets. Time Interest Earned Ratio The time interest earned ratio measures the number of dollars of operating earnings available to meet each dollar of interest obligations on the firms debt. The time interest earned ratio of Digi.com is increasing over the three years, which is 23.17 on year 2011 increase to 45.64 on year 2013. In general, the higher the time interest earned ratio indicated that the company has taken the large debt burden. From here, the time interest earned ratio of Digi.com shows increment and this indicated that the company is use more debt to finance its assets if compared the performance on year 2011 with year 2013. Therefore, Digi.com must try to less use the debt to finance its assets and so it will reduce its debt burden.