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The 'Magic of Leverage': Amplifying Returns through Debt Financing

The principle of amplifying returns through debt financing, sometimes called the 'magic' or 'miracle' of leverage, is broadly applicable. It works for any asset a firm acquires, not just productive capital, provided the asset's rate of return is higher than the interest rate on the borrowed funds. When this condition is met, every borrowed dollar generates more in earnings than it costs in interest. As a result, a higher proportion of debt-financed investment (leverage) leads to a greater rate of return on the shareholders' original equity.

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Updated 2026-05-02

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