Analysis of the January 11, 2018 debt to equity ratio of Lockheed Martin reflects a 280% debt/equity ratio, which far exceeds the industry accepted mark of 20% (David Dreman Guru Analysis of Lockheed Martin Corporation (LMT). n.d.). Lockheed Martin has also shown a decline in debt-to-equity ratio, debt-to-capital ratio, and interest coverage ratio from 2014-2016 (Lockheed Martin Corp. (LMT) | Debt and Solvency. n.d.). The increase in total debt and liabilities particularly from 2014-2015 is due to the debt incurred to finance the Sikorsky acquisition (Lockheed Martin. 2016). This capital structure, in my opinion, contributes to a higher risk for Lockheed Martin. This capital structure risk is evident for many reasons. These reasons