<p>Process to calculate it considering the information provided in financial statements. For instance, in the&nbsp;Burnet Institute 2018 Financial Report,&nbsp;divide "total liabilities" (p. 10) by "results from operating activity" (p. 9) times 100.</p>

<p>The&nbsp;Burnet Institute 2018 Financial Report is available at:&nbsp;<a href="https://www.burnet.edu.au/system/annual_report/file/25/Financial_Report_2018_-_digital.pdf">https://www.burnet.edu.au/system/annual_report/file/25/Financial_Report_2018_-_digital.pdf</a></p>
