The gearing ratio is a measure of a company’s borrowing versus its “net assets”, indicating how much it uses debt or borrowing to keep running and, therefore, how financially secure it may be.

A systematic method for obtaining the best possible approximation of a given ratio makes use of some of the properties of continued fractions. Although the procedure involved is more lengthy than ...

The foregoing procedures used a purely arithmetical approach to the calculation of four-gear trains by continued fractions. As an aid to the application and understanding of this same general method, ...