Solvency ratios also known as long-term debt ratios measure a company ability to meet long-term obligations.

Solvency Ratios (Summary)
Debt to Equity
Debt to Capital
Debt to Assets
Financial Leverage
Interest Coverage

Procter & Gamble Co., solvency ratios (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Debt Ratios
Debt to equity	0.69	0.67	0.66	0.65	0.68	0.70	0.65	0.64	0.69	0.75	0.74	0.81	0.78	0.75	0.68	0.74	0.80	0.71	0.69	0.64	0.65	0.66
Debt to capital	0.41	0.40	0.40	0.40	0.40	0.41	0.39	0.39	0.41	0.43	0.43	0.45	0.44	0.43	0.40	0.43	0.44	0.41	0.41	0.39	0.39	0.40
Debt to assets	0.29	0.28	0.28	0.28	0.28	0.29	0.27	0.27	0.28	0.29	0.29	0.31	0.30	0.28	0.27	0.28	0.29	0.27	0.27	0.26	0.26	0.26
Financial leverage	2.40	2.40	2.41	2.35	2.40	2.44	2.43	2.39	2.49	2.57	2.58	2.66	2.65	2.64	2.52	2.64	2.72	2.60	2.57	2.51	2.49	2.49
Coverage Ratios
Interest coverage	25.39	25.32	23.23	22.35	21.91	20.30	21.28	21.21	21.13	23.33	25.28	29.16	34.89	40.64	41.99	41.61	41.45	37.53	36.09	33.31	32.96	35.05

The solvency position, as indicated by the provided ratios, demonstrates a generally stable, though fluctuating, profile over the analyzed period from September 2020 to December 2025. While leverage metrics experienced some variation, the company consistently maintained a strong ability to cover its interest obligations.

Debt to Equity: The debt to equity ratio exhibited a moderate increasing trend from 0.66 in September 2020 to a peak of 0.81 in March 2023. Subsequently, the ratio decreased to 0.69 by December 2025, indicating a slight reduction in reliance on equity financing relative to debt. The fluctuations suggest periodic adjustments in capital structure.
Debt to Capital: The debt to capital ratio followed a similar pattern to debt to equity, rising from 0.40 in September 2020 to 0.45 in March 2023, before declining to 0.41 by December 2025. This indicates that the proportion of debt financing within the company’s total capital remained relatively consistent, with a slight increase in the middle of the period and a subsequent moderation.
Debt to Assets: The debt to assets ratio showed a gradual increase from 0.26 in September 2020 to 0.31 in March 2023, then stabilized around 0.28-0.29 for the remainder of the period. This suggests a moderate increase in the proportion of assets financed by debt, followed by a period of relative stability.
Financial Leverage: Financial leverage, as measured by the ratio, increased from 2.49 in September 2020 to a high of 2.72 in December 2021. It then decreased to 2.39 in March 2024, before fluctuating between 2.35 and 2.44 through December 2025. This indicates periods of increased and decreased reliance on debt to amplify returns, with a recent trend towards lower leverage.
Interest Coverage: The interest coverage ratio demonstrated a clear downward trend throughout the analyzed period. Starting at a high of 35.05 in September 2020, it decreased to 25.39 in December 2025. While the ratio remained consistently above 20, the decline suggests a diminishing ability to cover interest expenses with earnings, potentially due to increased debt levels or decreased profitability. However, the values remain comfortably above a level that would typically indicate concern.

Overall, the solvency ratios suggest a company that has managed its debt levels effectively, maintaining a reasonable balance between debt and equity financing. The declining interest coverage ratio warrants continued monitoring, but does not currently appear to pose a significant risk to the company’s financial health.

Debt Ratios

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Coverage Ratios

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Procter & Gamble Co., debt to equity calculation (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Selected Financial Data (US$ in millions)
Debt due within one year	11,063)	11,631)	9,513)	9,889)	9,424)	10,409)	7,191)	7,729)	10,616)	11,811)	10,229)	13,717)	14,300)	11,717)	8,645)	9,902)	13,331)	11,989)	8,889)	8,773)	8,586)	7,707)
Long-term debt, excluding due within one year	25,577)	24,315)	24,995)	24,252)	25,263)	25,744)	25,269)	24,253)	23,096)	24,069)	24,378)	22,874)	20,582)	21,286)	22,848)	23,767)	22,322)	20,558)	23,099)	21,053)	22,514)	23,948)
Total debt	36,640)	35,946)	34,508)	34,141)	34,687)	36,153)	32,460)	31,982)	33,712)	35,880)	34,607)	36,591)	34,882)	33,003)	31,493)	33,669)	35,653)	32,547)	31,988)	29,826)	31,100)	31,655)

Shareholders’ equity attributable to Procter & Gamble	53,041)	53,270)	52,012)	52,272)	51,168)	51,840)	50,287)	50,058)	48,535)	47,693)	46,777)	45,140)	44,455)	44,075)	46,589)	45,478)	44,618)	46,111)	46,378)	46,596)	48,181)	48,182)
Solvency Ratio
Debt to equity¹	0.69	0.67	0.66	0.65	0.68	0.70	0.65	0.64	0.69	0.75	0.74	0.81	0.78	0.75	0.68	0.74	0.80	0.71	0.69	0.64	0.65	0.66

¹ Q2 2026 Calculation
Debt to equity = Total debt ÷ Shareholders’ equity attributable to Procter & Gamble
= 36,640 ÷ 53,041 = 0.69

The debt to equity ratio for the analyzed period demonstrates a fluctuating pattern, generally trending upwards with notable peaks and subsequent declines. Initial values indicate a ratio around 0.66 in September 2020, remaining relatively stable through December 2020 and March 2021. A discernible increase begins in June 2021, culminating in a peak of 0.80 in December 2021. Following this peak, the ratio experiences a decrease, falling to 0.74 by March 2022, before stabilizing around 0.68 to 0.75 through the remainder of 2022. The ratio then increases again, reaching 0.81 in March 2023, and subsequently decreases to 0.69 by December 2023. The latest observations show a slight increase to 0.69 in March 2025.

Overall Trend: The overall trend suggests an increasing reliance on debt financing relative to equity over the analyzed period, although this is not a consistent upward trajectory. The ratio exhibits cyclical behavior, with periods of increase followed by periods of decrease. The most significant increase occurred between June 2021 and December 2021.
Peak and Decline: The peak ratio of 0.80 in December 2021 warrants attention. This indicates the highest level of debt relative to equity during the observed timeframe. The subsequent decline suggests a potential effort to rebalance the capital structure, possibly through equity issuance or debt reduction. However, the ratio has fluctuated since then, not returning to the earlier levels observed in 2020.
Recent Observations: The most recent quarterly values, from March 2024 through March 2025, show relative stability, fluctuating between 0.65 and 0.69. This suggests a potential stabilization of the capital structure, although further monitoring is necessary to confirm a sustained trend.
Debt and Equity Movements: Total debt generally increased from September 2020 to December 2021, contributing to the rise in the debt to equity ratio. While debt levels decreased slightly in the following quarters, shareholders’ equity also experienced fluctuations, impacting the overall ratio. The increase in shareholders’ equity in the latter part of the period partially offset the impact of debt levels, contributing to the observed declines in the ratio.

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Procter & Gamble Co., debt to capital calculation (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Selected Financial Data (US$ in millions)
Debt due within one year	11,063)	11,631)	9,513)	9,889)	9,424)	10,409)	7,191)	7,729)	10,616)	11,811)	10,229)	13,717)	14,300)	11,717)	8,645)	9,902)	13,331)	11,989)	8,889)	8,773)	8,586)	7,707)
Long-term debt, excluding due within one year	25,577)	24,315)	24,995)	24,252)	25,263)	25,744)	25,269)	24,253)	23,096)	24,069)	24,378)	22,874)	20,582)	21,286)	22,848)	23,767)	22,322)	20,558)	23,099)	21,053)	22,514)	23,948)
Total debt	36,640)	35,946)	34,508)	34,141)	34,687)	36,153)	32,460)	31,982)	33,712)	35,880)	34,607)	36,591)	34,882)	33,003)	31,493)	33,669)	35,653)	32,547)	31,988)	29,826)	31,100)	31,655)
Shareholders’ equity attributable to Procter & Gamble	53,041)	53,270)	52,012)	52,272)	51,168)	51,840)	50,287)	50,058)	48,535)	47,693)	46,777)	45,140)	44,455)	44,075)	46,589)	45,478)	44,618)	46,111)	46,378)	46,596)	48,181)	48,182)
Total capital	89,681)	89,216)	86,520)	86,413)	85,855)	87,993)	82,747)	82,040)	82,247)	83,573)	81,384)	81,731)	79,337)	77,078)	78,082)	79,147)	80,271)	78,658)	78,366)	76,422)	79,281)	79,837)
Solvency Ratio
Debt to capital¹	0.41	0.40	0.40	0.40	0.40	0.41	0.39	0.39	0.41	0.43	0.43	0.45	0.44	0.43	0.40	0.43	0.44	0.41	0.41	0.39	0.39	0.40

¹ Q2 2026 Calculation
Debt to capital = Total debt ÷ Total capital
= 36,640 ÷ 89,681 = 0.41

The debt to capital ratio for the analyzed period demonstrates a generally stable trend with moderate fluctuations. Initially, the ratio stood at 0.40 in September 2020 and remained relatively consistent, fluctuating between 0.39 and 0.41 for the subsequent six quarters. A noticeable increase began in December 2021, reaching 0.44, and persisted through December 2022. Following this peak, the ratio experienced a slight decline, stabilizing around 0.40 to 0.41 for the majority of 2023 and early 2024. A further increase is observed towards the end of the analyzed period, reaching 0.41 in September 2024 and remaining at 0.40-0.41 through March 2025, before a slight increase to 0.41 in June 2025 and 0.41 in September 2025, and finally 0.41 in December 2025.

Overall Trend: The debt to capital ratio generally indicates a moderate level of financial leverage throughout the period. While fluctuations occur, the ratio remains within a relatively narrow band, suggesting a consistent approach to capital structure management. The increase observed from late 2021 through 2022 warrants attention, but the subsequent stabilization indicates this may have been a temporary adjustment.
Peak and Subsequent Adjustment: The peak ratio of 0.44 to 0.45 in late 2021 and through 2022 represents the highest level of debt relative to capital during the analyzed timeframe. The subsequent decrease to approximately 0.41 in late 2023 suggests a deliberate effort to moderate leverage, potentially through debt reduction or capital increases. This adjustment demonstrates proactive financial management.
Recent Stability: The period from early 2024 through December 2025 shows a high degree of stability in the debt to capital ratio, hovering around 0.40 to 0.41. This suggests a comfortable and sustainable capital structure, with limited significant changes in the company’s financing strategy. The slight increase in the final two quarters of the period may indicate a shift in financing decisions, but requires further investigation.
Total Debt and Capital: Total debt increased from US$31.655 billion in September 2020 to US$36.640 billion in December 2025. Total capital also increased, from US$79.837 billion to US$89.681 billion over the same period. The increases in both debt and capital contribute to the observed fluctuations in the debt to capital ratio.

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Procter & Gamble Co., debt to assets calculation (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Selected Financial Data (US$ in millions)
Debt due within one year	11,063)	11,631)	9,513)	9,889)	9,424)	10,409)	7,191)	7,729)	10,616)	11,811)	10,229)	13,717)	14,300)	11,717)	8,645)	9,902)	13,331)	11,989)	8,889)	8,773)	8,586)	7,707)
Long-term debt, excluding due within one year	25,577)	24,315)	24,995)	24,252)	25,263)	25,744)	25,269)	24,253)	23,096)	24,069)	24,378)	22,874)	20,582)	21,286)	22,848)	23,767)	22,322)	20,558)	23,099)	21,053)	22,514)	23,948)
Total debt	36,640)	35,946)	34,508)	34,141)	34,687)	36,153)	32,460)	31,982)	33,712)	35,880)	34,607)	36,591)	34,882)	33,003)	31,493)	33,669)	35,653)	32,547)	31,988)	29,826)	31,100)	31,655)

Total assets	127,286)	127,599)	125,231)	122,984)	122,639)	126,482)	122,370)	119,598)	120,709)	122,531)	120,829)	119,851)	117,715)	116,282)	117,208)	120,217)	121,416)	119,669)	119,307)	116,778)	120,112)	119,899)
Solvency Ratio
Debt to assets¹	0.29	0.28	0.28	0.28	0.28	0.29	0.27	0.27	0.28	0.29	0.29	0.31	0.30	0.28	0.27	0.28	0.29	0.27	0.27	0.26	0.26	0.26

¹ Q2 2026 Calculation
Debt to assets = Total debt ÷ Total assets
= 36,640 ÷ 127,286 = 0.29

The debt-to-assets ratio for the analyzed period demonstrates a generally increasing trend, albeit with some fluctuations. Initially, the ratio remained stable at 0.26 for the first three reporting periods. A gradual increase is then observed, culminating in a peak of 0.31 in December 2022. Subsequently, the ratio experienced a slight decline before stabilizing around 0.28 to 0.29 for the majority of the latter reporting periods.

Overall Trend: The overall trend indicates a moderate increase in financial leverage over the analyzed timeframe. While the ratio remained below 0.30 for much of the period, the rise to 0.31 suggests an increased reliance on debt financing at the end of 2022. The subsequent stabilization suggests a potential effort to manage leverage.
Short-Term Fluctuations: Short-term fluctuations are evident, particularly between June 2021 and June 2022. These fluctuations likely reflect specific financing or investment activities undertaken during those periods. The increase from 0.27 in June 2021 to 0.29 in September 2021, followed by a slight decrease, and then a rise to 0.30 in December 2021, indicates dynamic changes in the company’s capital structure.
Recent Performance (2024-2025): In the most recent reporting periods (2024-2025), the debt-to-assets ratio has remained relatively stable, fluctuating between 0.28 and 0.29. This suggests a period of consolidation in the company’s debt management strategy. The slight increase to 0.29 in September 2025 and 0.29 in December 2025 warrants continued monitoring.
Comparison of Initial and Final Periods: Comparing the initial period (September 2020) to the final period (December 2025), the debt-to-assets ratio increased from 0.26 to 0.29. This represents a relative increase of approximately 11.5%, indicating a greater proportion of assets are financed by debt at the end of the period compared to the beginning.

The observed trends suggest the company has strategically managed its debt levels, with a period of increased leverage followed by a period of stabilization. Continued monitoring of this ratio is recommended to assess the long-term sustainability of the company’s capital structure.

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Procter & Gamble Co., financial leverage calculation (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Selected Financial Data (US$ in millions)
Total assets	127,286)	127,599)	125,231)	122,984)	122,639)	126,482)	122,370)	119,598)	120,709)	122,531)	120,829)	119,851)	117,715)	116,282)	117,208)	120,217)	121,416)	119,669)	119,307)	116,778)	120,112)	119,899)
Shareholders’ equity attributable to Procter & Gamble	53,041)	53,270)	52,012)	52,272)	51,168)	51,840)	50,287)	50,058)	48,535)	47,693)	46,777)	45,140)	44,455)	44,075)	46,589)	45,478)	44,618)	46,111)	46,378)	46,596)	48,181)	48,182)
Solvency Ratio
Financial leverage¹	2.40	2.40	2.41	2.35	2.40	2.44	2.43	2.39	2.49	2.57	2.58	2.66	2.65	2.64	2.52	2.64	2.72	2.60	2.57	2.51	2.49	2.49

¹ Q2 2026 Calculation
Financial leverage = Total assets ÷ Shareholders’ equity attributable to Procter & Gamble
= 127,286 ÷ 53,041 = 2.40

The financial leverage ratio for the analyzed period demonstrates a generally stable, albeit slightly increasing, trend followed by a recent stabilization and minor decrease. Initially, the ratio remained consistent for the first six quarters, then experienced a moderate increase before leveling off and showing a slight decline towards the end of the observed timeframe.

Overall Trend: The financial leverage ratio began at 2.49 in September 2020 and remained at that level through December 2020. A gradual increase was then observed, peaking at 2.72 in December 2021. Following this peak, the ratio exhibited a downward trend, fluctuating between 2.35 and 2.66 over the subsequent quarters, and concluding at 2.40 in December 2025.
Initial Stability (Sep 2020 – Dec 2020): The ratio remained constant at 2.49 for two consecutive quarters, indicating a stable capital structure during this period. This suggests a consistent balance between debt and equity financing.
Increasing Leverage (Mar 2021 – Dec 2021): From March 2021 to December 2021, the ratio increased from 2.51 to 2.72. This indicates that the company increased its reliance on debt financing relative to equity during this period. The increase, while not dramatic, warrants further investigation into the reasons behind the shift in capital structure.
Stabilization and Slight Decline (Mar 2022 – Dec 2025): After peaking in December 2021, the ratio experienced fluctuations but generally trended downwards, ending at 2.40 in December 2025. This suggests a potential effort to reduce financial leverage or a shift in financing strategies. The range observed during this period (2.35 – 2.66) indicates a relatively stable, though slightly decreasing, level of financial risk.
Recent Performance (Sep 2024 – Dec 2025): The most recent four quarters show a narrow range of 2.35 to 2.40, indicating a period of stabilization in the company’s financial leverage. This suggests a deliberate effort to maintain a consistent capital structure.

In summary, the company demonstrated a period of stable leverage, followed by a moderate increase, and then a return to stability with a slight downward trend. The recent stabilization suggests a controlled approach to financial risk management.

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Procter & Gamble Co., interest coverage calculation (quarterly data)

	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Selected Financial Data (US$ in millions)
Net earnings attributable to Procter & Gamble (P&G)	4,319)	4,750)	3,616)	3,769)	4,630)	3,959)	3,136)	3,754)	3,468)	4,521)	3,384)	3,397)	3,933)	3,939)	3,052)	3,355)	4,223)	4,112)	2,906)	3,269)	3,854)	4,277)
Add: Net income attributable to noncontrolling interest	12)	31)	10)	24)	29)	28)	8)	27)	25)	35)	8)	27)	26)	24)	6)	12)	19)	14)	2)	(20)	33)	31)
Add: Income tax expense	1,090)	1,253)	895)	868)	1,186)	1,153)	727)	811)	1,003)	1,246)	841)	864)	876)	1,034)	592)	704)	997)	909)	656)	628)	990)	989)
Add: Interest expense	220)	197)	212)	217)	240)	238)	219)	233)	248)	225)	240)	222)	171)	123)	115)	109)	106)	109)	117)	106)	143)	136)
Earnings before interest and tax (EBIT)	5,641)	6,231)	4,733)	4,878)	6,085)	5,378)	4,090)	4,825)	4,744)	6,027)	4,473)	4,510)	5,006)	5,120)	3,765)	4,180)	5,345)	5,144)	3,681)	3,983)	5,020)	5,433)
Solvency Ratio
Interest coverage¹	25.39	25.32	23.23	22.35	21.91	20.30	21.28	21.21	21.13	23.33	25.28	29.16	34.89	40.64	41.99	41.61	41.45	37.53	36.09	33.31	32.96	35.05

¹ Q2 2026 Calculation
Interest coverage = (EBIT_{Q2 2026} + EBIT_{Q1 2026} + EBIT_{Q4 2025} + EBIT_{Q3 2025}) ÷ (Interest expense_{Q2 2026} + Interest expense_{Q1 2026} + Interest expense_{Q4 2025} + Interest expense_{Q3 2025})
= (5,641 + 6,231 + 4,733 + 4,878) ÷ (220 + 197 + 212 + 217) = 25.39

The interest coverage ratio for the analyzed period demonstrates a generally healthy ability to meet interest obligations, though with notable fluctuations. Initially strong, the ratio experienced a decline in later periods, warranting further investigation.

Overall Trend: From September 2020 through June 2022, the interest coverage ratio remained consistently above 32, indicating a robust capacity to cover interest expenses with earnings before interest and taxes. However, a downward trend commenced in December 2022, continuing through June 2023. A partial recovery was observed in September 2023, but the ratio did not return to previous levels. The final periods analyzed show some stabilization, but remain below the earlier highs.
Peak Performance: The highest interest coverage ratios were recorded in the period ending March 31, 2022, and June 30, 2022, both at 41.61 and 41.99 respectively. These values suggest a period of particularly strong profitability relative to interest-bearing debt.
Period of Decline: The most significant decline occurred between December 2022 and June 2023. The ratio decreased from 34.89 to 25.28. This decrease coincides with an increase in interest expense and a relative stagnation in earnings before interest and taxes. The ratio reached its lowest point of 21.13 in December 2023.
Recent Stabilization: From March 2024 through June 2025, the interest coverage ratio exhibited a degree of stabilization, fluctuating between approximately 20 and 26. While not reaching the levels observed earlier in the period, this suggests a potential leveling off of the downward trend. The final reported value of 25.39 indicates a slight improvement.
Earnings and Interest Expense Relationship: A review of the underlying components reveals that the decline in the interest coverage ratio is primarily driven by increases in interest expense, rather than substantial decreases in earnings before interest and taxes. While EBIT experienced fluctuations, it generally remained within a comparable range throughout the analyzed period. The consistent rise in interest expense, particularly from late 2022 onwards, significantly impacted the ratio.

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Procter & Gamble Co. (NYSE:PG)

Analysis of Solvency Ratios
Quarterly Data

Solvency Ratios (Summary)

Debt Ratios

Coverage Ratios

Debt to Equity

Debt to Capital

Debt to Assets

Financial Leverage

Interest Coverage

Procter & Gamble Co. (NYSE:PG)

Analysis of Solvency Ratios Quarterly Data

Solvency Ratios (Summary)

Debt Ratios

Coverage Ratios

Debt to Equity

Debt to Capital

Debt to Assets

Financial Leverage

Interest Coverage

Analysis of Solvency Ratios
Quarterly Data