So debt represents 55.29% of total assets in Aristocrat, while in Ainsworth only 15.57% of total assets are debt. In other words, this shows that there is $0.5529 of debt financing for every $0 of total assets in Aristocrat, but there is only $0.1557 of debt financing for Ainsworth. However, the higher the ratio of liabilities to total assets, the greater the financial risk of the company. The capital structure of the company has a direct impact on the financial risk, which is not covered by the risk of the financial obligations required by the company. In this case, Aristocrat's main assets come from long-term debt financing, while the majority of assets are Ainsworth shares. Therefore, the Ainsworth may be less risky than the Aristocrat, because the Aristocrat carries a higher percentage of financial liabilities and