CompanyGraph
Use to find companies where this pattern is active.
Two balance-sheet composition observations have aligned: long-term debt is a high share of total liabilities (denominator is all liabilities, not just interest-bearing debt), and short-term debt is a high share of current liabilities.
State
Long-term debt a high share of total liabilities, short-term debt a high share of current liabilities
Emergence
Two balance-sheet composition ratios align. Long-term debt is a high share of total liabilities (denominator is all liabilities, not just interest-bearing debt). Short-term debt is a high share of total current liabilities. The two ratios describe debt prominence within both the full-liabilities stock and the current-liabilities stock.
Limits
This interpretation records two balance-sheet composition ratios at the most recent annual balance sheet. It does not predict refinancing risk, assess credit availability, or indicate whether the maturity profile is optimal. Both observations measure debt as a share of liabilities — they describe debt concentration within the liabilities stock, not the absolute debt level or the temporal cash-flow risk of the debt schedule.
Explanation
Each observation reads a balance-sheet composition ratio: Long-Term Debt Share of Total Liabilities is long-term debt divided by total liabilities, self-mapped so a 1.0 ratio reaches the maximum. A high score means long-term debt comprises a large share of the full liabilities stock. The denominator is Total_liabilities (all liabilities), not Total_debt. Short-Term Debt Weight is short-term debt divided by total current liabilities, self-mapped so an 80% ratio reaches the maximum. A high score means short-term debt is a large share of current liabilities. When both align, the configuration is debt prominent within both denominators — a structural composition observation about how the liabilities stock is allocated, not an assessment of refinancing risk or temporal cash-flow exposure.
Interpretation
This interpretation identifies balance-sheet debt composition, not refinancing risk. It does not predict rollover success, assess credit conditions, or indicate whether the structure is optimal. Both component observations measure debt as a share of liabilities, not absolute debt level or temporal cash-flow exposure of the debt schedule.
Required Observations
Long Term Debt To Total Debt
Long-term debt as fraction of total liabilities
Short Term Debt Weight
Short-term debt as fraction of current liabilities